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Ourisman v Commissioner of Internal Revenue 4

760 F2d 541; 55 AFTR2d 85-1428

United States Court of Appeals, Fourth Circuit

United States

29th April, 1985

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
George v Commissioner of Internal Revenue	844 F2d 225; 61 AFTR2d 88-1151	United States Court of Appeals, Fifth Circuit	United States	6 May 1988	WorldLII		2
Bollinger v Commissioner of Internal Revenue	807 F2d 65; 58 AFTR2d 86-6277	United States Court of Appeals, Sixth Circuit	United States	2 Dec 1986	WorldLII		1
George v Commissioner of Internal Revenue	803 F2d 144; 58 AFTR2d 86-6046	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1986	WorldLII		3
Frink v Commissioner of Internal Revenue	798 F2d 106; 58 AFTR2d 86-5536	United States Court of Appeals, Fourth Circuit	United States	8 Aug 1986	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vaughn v United States	740 F2d 941	United States Court of Appeals, Federal Circuit	United States	1 Aug 1984	WorldLII		4
Moncrief v United States	730 F2d 276	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1984	WorldLII		6
Roccaforte v Commissioner of Internal Revenue	708 F2d 986	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII		8
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
Ourisman v Commissioner	82 Tax Cas 171		United Kingdom	circa 1943			4
Roccaforte v Commissioner	77 Tax Cas 263		United Kingdom				6
45 Journal of Taxation 84	45 Journal of Taxation 84	Journal of Taxation	United States				2
39 Journal of Taxation 54	39 Journal of Taxation 54	Journal of Taxation	United States				2
26 USC 482	26 USC 482; [1954] SEC 482	United States Code	United States		LII (Cornell)		30
26 USC 341	26 USC 341	United States Code	United States		LII (Cornell)		3
22 Tax Lawyer 647	22 Tax Lawyer 647	Tax Lawyer	United States		HeinOnline		1

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