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Smith v Mann    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Odend'Hal v	471 US 1143; 86 L Ed 2d 706; 105 SCt 3552	United States Supreme Court	United States	24 Apr 1985	WorldLII		25
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII		38
Odend'Hal v Commissioner of Internal Revenue	748 F2d 908; 55 AFTR2d 85-319	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII		15
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII		42
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII		269
Grodt & McKay Realty, Inc v Commissioner	77 Tax Cas 1221		United Kingdom				8
26 USC 183	26 USC 183	United States Code	United States		LII (Cornell)		18