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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Miller v Commissioner of Internal Revenue |
99 F3d 1042; |
United States Court of Appeals, Eleventh Circuit | United States | 14 Nov 1996 | WorldLII |
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Powers v Commissioner of Internal Revenue |
43 F3d 172; |
United States Court of Appeals, Fifth Circuit | United States | 13 Apr 1995 | WorldLII |
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Branum v Commissioner of Internal Revenue |
17 F3d 805; |
United States Court of Appeals, Fifth Circuit | United States | 5 Apr 1994 | WorldLII |
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Russell Gibson Fh v United States |
927 F2d 413; |
United States Court of Appeals, Eighth Circuit | United States | 7 Mar 1991 | WorldLII |
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Estate of Higgins v Commissioner of Internal Revenue |
897 F2d 856; |
United States Court of Appeals, Sixth Circuit | United States | 18 Apr 1990 | WorldLII |
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Woodbury v Commissioner of Internal Revenue |
900 F2d 1457; |
United States Court of Appeals, Tenth Circuit | United States | 4 Apr 1990 | WorldLII |
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Prussner v United States |
896 F2d 218; |
United States Court of Appeals, Seventh Circuit | United States | 15 Feb 1990 | WorldLII |
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Whyte v Commissioner of Internal Revenue |
852 F2d 306; |
United States Court of Appeals, Seventh Circuit | United States | 19 Jul 1988 | WorldLII |
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Legislation Name | Provision |
Income Tax Regulations (WA) |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
[1977-1] CB 587 |
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circa 1977 |
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Libson Shops, Inc v Koehler |
353 US 382; |
United States Supreme Court | United States | 24 Jun 1957 | WorldLII |
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83 Tax Cas 831 |
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United Kingdom | circa 1957 |
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American Air Filter Co v Commissioner |
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United Kingdom |
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Penn-Dixie Steel Corporation v Commissioner |
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United Kingdom |
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Taylor v Commissioner |
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United Kingdom |
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Dunavant v Commissioner |
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United Kingdom |
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Columbia Iron & Metal Co v Commissioner |
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United Kingdom |
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Valdes v Commissioner |
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United Kingdom |
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Reaver v Commissioner |
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United Kingdom |
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26 USC 172 | 26 USC 172 | United States Code | United States | LII (Cornell) |
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26 USC 56 | 26 USC 56 | United States Code | United States | LII (Cornell) |
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18 Tax Cas 7459 |
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United Kingdom |
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3 Sec 56 |
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United States |
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