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Page v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII		7
Page v Commissioner of Internal Revenue	58 F3d 1342; 76 AFTR2d 95-5488	United States Court of Appeals, Eighth Circuit	United States	12 Jul 1995	WorldLII		2
Edison Homes Inc v Commissioner of Internal Revenue	903 F2d 579; 66 AFTR2d 90-5041	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1990	WorldLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Widmar v Vincent	454 US 263; 70 L Ed 2d 440; 102 SCt 269; 1 Ed Law Rep 13	United States Supreme Court	United States	8 Dec 1981	WorldLII		298
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII		241
26 USC 6653	26 USC 6653; [1954] SEC 6653	United States Code	United States	circa 1949	LII (Cornell)		121
Johnson v Manhattan Ry Co	289 US 479; 77 L Ed 1331; 53 SCt 721	United States Supreme Court	United States	29 May 1933	WorldLII		69
Maryland Casualty Co v United States	251 US 342; 64 L Ed 297; 40 SCt 155	United States Supreme Court	United States	12 Jan 1920	WorldLII		61
United States v Basye	410 US 441; 93 SCt 1080; 35 L Ed 2d 412	United States Supreme Court	United States	16 Apr 1973	WorldLII		54
26 USC 170	26 USC 170	United States Code	United States	circa 1920	LII (Cornell)		50
26 USC 7483	26 USC 7483	United States Code	United States	circa 1920	LII (Cornell)		22
26 USC 7481	26 USC 7481	United States Code	United States	circa 1920	LII (Cornell)		20
McGahen v C I R	720 F2d 664	United States Court of Appeals, Third Circuit	United States	5 Jul 1983	WorldLII		19
Arlington, Inc , v Mayer	339 US 965; 94 L Ed 1374; 70 SCt 1001	United States Supreme Court	United States		Westlaw		18
Greenberg v Giannini	140 F2d 550		United States		Westlaw		16
Minnesota v United States Steel Corporation	44 FRD 559		United States				15
Denham v Heckler	767 F2d 931	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1985	WorldLII		13
Jefferson Loan Co v Commissioner of Internal Revenue	249 F2d 364	United States Court of Appeals, Eighth Circuit	United States	18 Nov 1957	WorldLII		13
Mone v Commissioner of Internal Revenue	774 F2d 570; 56 AFTR2d 85-6095	United States Court of Appeals, Second Circuit	United States	8 Oct 1985	WorldLII		10
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Cole v Schenley Industries Inc	563 F2d 35	United States Court of Appeals, Second Circuit	United States	25 Oct 1977	WorldLII		9
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII		7
Pollard v Commissioner of Internal Revenue	786 F2d 1063; 57 AFTR2d 86-1175	United States Court of Appeals, Eleventh Circuit	United States	14 Apr 1986	WorldLII		7
Fogarty Sj v United States	780 F2d 1005; 54 USLW 2375; 57 AFTR2d 86-490	United States Court of Appeals, Federal Circuit	United States	2 Jan 1986	WorldLII		6
McGahen v Commissioner	76 Tax Cas 468		United Kingdom	circa 1999			6
Stephenson v Commissioner of Internal Revenue	748 F2d 331; 55 AFTR2d 85-313	United States Court of Appeals, Sixth Circuit	United States	20 Nov 1984	WorldLII		4
Davis v Commissioner	81 Tax Cas 806		United Kingdom	circa 1999			3
Stephenson v Commissioner	79 Tax Cas 995		United Kingdom	circa 1999			3
Page v Commissioner of Internal Revenue	58 F3d 1342; 76 AFTR2d 95-5488	United States Court of Appeals, Eighth Circuit	United States	12 Jul 1995	WorldLII		2
Edison Homes Inc v Commissioner of Internal Revenue	903 F2d 579; 66 AFTR2d 90-5041	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1990	WorldLII		2
Schuster v Commissioner of Internal Revenue	[1986] USCA7 884	United States Court of Appeals, Seventh Circuit	United States	12 Nov 1986	WorldLII		2
Leonard v George	178 F2d 312	United States Court of Appeals, Fourth Circuit	United States	8 Dec 1949	WorldLII		1
George v Leonard	84 FSupp 205		United States	circa 1990	Westlaw		1
52 Fordham Law Review 1209	52 Fordham Law Review 1209	Fordham Law Review	United States	circa 1990	HeinOnline / LexisNexis		1