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Emershaw v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Marcia G Pledger(99-4276), Plaintiffs-Appellants, v United States of America, Defendant-Appellee	236 F3d 315	United States Court of Appeals, Sixth Circuit	United States	29 Dec 2000	WorldLII		2
Martuccio v Commissioner of Internal Revenue	30 F3d 743; 74 AFTR2d 94-5780	United States Court of Appeals, Sixth Circuit	United States	28 Jul 1994	WorldLII		3
Waters v Commissioner of Internal Revenue	978 F2d 1310; 70 AFTR2d 92-6082	United States Court of Appeals, Second Circuit	United States	21 Oct 1992	WorldLII		6

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
American Principals Leasing Corporation v United States	904 F2d 477; 66 AFTR2d 90-5012	United States Court of Appeals, Ninth Circuit	United States	22 May 1990	WorldLII		17
Moser v Commissioner of Internal Revenue	914 F2d 1040; 66 AFTR2d 90-5588	United States Court of Appeals, Eighth Circuit	United States	13 Sep 1990	WorldLII		18
Levy v Commissioner	91 Tax Cas 838		United Kingdom	circa 1990			5