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Mills v Internal Revenue Service     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Roberts v Commissioner of Internal Revenue	[1992] USCA4 2185	United States Court of Appeals, Fourth Circuit	United States	17 Dec 1992	WorldLII
United States v R Mews	923 F2d 67; 67 AFTR2d 91-529	United States Court of Appeals, Seventh Circuit	United States	17 Jan 1991	WorldLII		1
Iu International Corporation v Nx Acquisition Corporation	[1988] USCA4 259	United States Court of Appeals, Fourth Circuit	United States	17 Feb 1988	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Stinnett's Pontiac Service Inc v Commissioner of Internal Revenue	730 F2d 634	United States Court of Appeals, Eleventh Circuit	United States	20 Apr 1984	WorldLII		9
Slappey Drive Industrial Park v United States	561 F2d 572	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1977	WorldLII		10
Joseph Lupowitz Sons Inc v Commissioner of Internal Revenue	497 F2d 862	United States Court of Appeals, Third Circuit	United States	22 May 1974	WorldLII		8
McLemore v Commissioner of Internal Revenue	494 F2d 1350	United States Court of Appeals, Sixth Circuit	United States	3 May 1974	WorldLII		2
Sammons v Commissioner of Internal Revenue	472 F2d 449	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1973	WorldLII		15
Rushing v Commissioner of Internal Revenue	441 F2d 593	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1971	WorldLII		10
Road Materials Inc v Commissioner of Internal Revenue	407 F2d 1121	United States Court of Appeals, Fourth Circuit	United States	5 Dec 1968	WorldLII		10
Gibbons v Pittsburgh & Lake Erie Railroad Co	356 F2d 514	United States Court of Appeals, Third Circuit	United States	7 Jan 1966	WorldLII		7
Commissioner of Internal Revenue v W Offutt III P	336 F2d 483	United States Court of Appeals, Fourth Circuit	United States	19 Jun 1964	WorldLII		6
Biltmore Homes Inc v Commissioner of Internal Revenue	288 F2d 336	United States Court of Appeals, Fourth Circuit	United States	18 Jan 1961	WorldLII		12
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
cert denied	385 US 822; 87 SCt 50	United States Supreme Court	United States	circa 1961	Westlaw		22
368 US 825; 82 SCt 46; 7 l Ed 2d 30	368 US 825; 82 SCt 46; 7 L Ed 2d 30	United States Supreme Court	United States	circa 1961	Westlaw		22
Gilbert v Commissioner	74 Tax Cas 60		United Kingdom	circa 1961			2
58 Tax Cas 105	58 Tax Cas 105		United Kingdom	circa 1961			2
Cox v Commissioner	56 Tax Cas 1270		United Kingdom	circa 1961			2
Rushing v Commissioner of Internal Revenue	52 Tax Cas 888		United Kingdom				7