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Lessinger v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Black Decker Corporation v United States	436 F3d 431	United States Court of Appeals, Fourth Circuit	United States	2 Feb 2006	WorldLII		2
Kanter v Commissioner of Internal Revenue	337 F3d 833	United States Court of Appeals, Seventh Circuit	United States	24 Jul 2003	WorldLII		9
Peracchi v Commissioner of Internal Revenue	143 F3d 487; 81 AFTR2d 98-1754	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII		2
Price v Commissioner of Internal Revenue	887 F2d 959; 64 AFTR2d 89-5822	United States Court of Appeals, Ninth Circuit	United States	18 Oct 1989	WorldLII		16
Seggerman Farms Incorporated v Commissioner of Internal Revenue	308 F3d 803	United States Court of Appeals, Seventh Circuit	United States	24 Oct 2002	WorldLII		3
Utley v Commissioner of Internal Revenue	906 F2d 1033; 66 AFTR2d 90-5406	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1990	WorldLII		5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1968-2] CB 154-55	[1968-2] CB 154-55			circa 1968			1
[1973-2] CB 115	[1973-2] CB 115			circa 1973			1
Abegg v Commissioner	50 Tax Cas 145		United Kingdom				5
Abegg v Commissioner of Internal Revenue	429 F2d 1209	United States Court of Appeals, Second Circuit	United States	14 Jul 1970	WorldLII		6
Alderman v Commissioner	55 Tax Cas 662		United Kingdom	circa 1970			2
Bongiovanni v Commissioner	470 F2d 921		United States	circa 1970	Westlaw		3
Carolina Clinchfield and Ohio Railway Co v Commissioner of Internal Revenue	823 F2d 33; 60 AFTR2d 87-5278	United States Court of Appeals, Second Circuit	United States	10 Jul 1987	WorldLII		1
Commissioner of Internal Revenue v L Morgan	288 F2d 676	United States Court of Appeals, Third Circuit	United States	13 Apr 1961	WorldLII		8
Cresta Corporation , SA v Commissioner	400 US 1008; 27 L Ed 2d 621; 91 SCt 566	United States Supreme Court	United States	circa 1987	Westlaw		12
Diedrich v Commissioner	457 US 191; 102 SCt 2414; 72 L Ed 2d 777	United States Supreme Court	United States	15 Jun 1982	WorldLII		18
Focht v Commissioner	68 Tax Cas 223		United Kingdom	circa 1987			2
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Jackson v Commissioner of Internal Revenue	708 F2d 1402	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1983	WorldLII		7
Lessinger v Commissioner	85 Tax Cas 824		United Kingdom	circa 1987			3
Parkland Place Co v United States	354 F2d 916	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1966	WorldLII		3
Raich v Commissioner	46 Tax Cas 604		United Kingdom	circa 1987			3
Raymond v United States	511 F2d 185	United States Court of Appeals, Sixth Circuit	United States	5 Mar 1975	WorldLII		6
Reif v Williams Sportswear, Inc	9 NY2d 387; 174 NE2d 492; 214 NYS2d 395		United States - New York	circa 1987			3
Republic Steel Corporation v United States	40 FSupp 1017; 94 Ct Cl 476		United States	circa 1987	Westlaw		6
Rosen v C I R	515 F2d 507	United States Court of Appeals, Third Circuit	United States	9 May 1975	WorldLII		33
Rosen v Commissioner	62 Tax Cas 11		United Kingdom	circa 1987			3
Thatcher v Commissioner of Internal Revenue	533 F2d 1114	United States Court of Appeals, Ninth Circuit	United States	17 Mar 1976	WorldLII		1
United States v Hendler	303 US 564; 82 L Ed 1018; 58 SCt 655	United States Supreme Court	United States	28 Mar 1938	WorldLII		18
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII		55
Wiebusch v Commissioner	59 Tax Cas 777		United Kingdom	circa 1987			3
Wiebusch v Commissioner of Internal Revenue	487 F2d 515	United States Court of Appeals, Eighth Circuit	United States	26 Nov 1973	WorldLII		3
Williams v United States	[1982] USCA2 619	United States Court of Appeals, Second Circuit	United States	18 Jun 1982	WorldLII		1
Woodland-Nursing Home Corporation v Harris	514 FSupp 110		United States	circa 1987	Westlaw		3
6 Journal of Corporate Taxation 39	6 Journal of Corporate Taxation 39	Journal of Corporate Taxation	United States	circa 1987			1
75 Harvard Law Review 1352	75 Harvard Law Review 1352	Harvard Law Review	United States	circa 1987	HeinOnline / LexisNexis		2
368 US 836	368 US 836; 7 L Ed 2d 37; 82 SCt 32	United States Supreme Court	United States	circa 1987	Westlaw		31
400 US 1013	400 US 1013; 91 SCt 566; 27 L Ed 2d 627	United States Supreme Court	United States	circa 1987	Westlaw		15
502 Docket 88-4110	502 Docket 88-4110		United States - Pennsylvania	circa 1987			1