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Portillo v Commissioner of Internal Revenue     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Estate of Baird v Commissioner of Internal Revenue	416 F3d 442	United States Court of Appeals, Fifth Circuit	United States	11 Jul 2005	WorldLII		1
Marre v United States L Marre	117 F3d 297; 80 AFTR2d 97-5523	United States Court of Appeals, Fifth Circuit	United States	22 Jul 1997	WorldLII		7
Reser v Commissioner of Internal Revenue	112 F3d 1258; 65 USLW 2756; 79 AFTR2d 97-2743	United States Court of Appeals, Fifth Circuit	United States	12 May 1997	WorldLII		8
Wilkerson v United States	67 F3d 112; 76 AFTR2d 95-6902	United States Court of Appeals, Fifth Circuit	United States	23 Oct 1995	WorldLII		11
Nicholson v Commissioner of Internal Revenue	60 F3d 1020; 76 AFTR2d 95-5701	United States Court of Appeals, Third Circuit	United States	24 Jul 1995	WorldLII		1
Nalle III v Commissioner of Internal Revenue	55 F3d 189; 76 AFTR2d 95-5018	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1995	WorldLII		7
Information Resources Inc v United States	996 F2d 780; 72 AFTR2d 93-5584	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1993	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hanson v Commissioner of Internal Revenue	975 F2d 1150; 70 AFTR2d 92-5990	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1993	WorldLII		7
Portillo v Commissioner	932 F2d 1128; 67 AFTR2d 91-1149	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1991	WorldLII		24
Pierce v Underwood	487 US 552; 101 L Ed 2d 490; 108 SCt 2541; [1988] SEC 908	United States Supreme Court	United States	27 Jun 1988	WorldLII		585
Carson v United States	560 F2d 693	United States Court of Appeals, Fifth Circuit	United States	11 Oct 1977	WorldLII		26
United States v Janis	428 US 433; 96 SCt 3021; 49 L Ed 2d 1046; 76-2 USTC 16229; 38 AFTR2d 76-5378	United States Supreme Court	United States	4 Oct 1976	WorldLII		199
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
Sokol v Commissioner	92 Tax Cas 760		United Kingdom				1
Tax Equity and Fiscal Responsibility Act of	26 USC 7430; 618 FSupp 648	United States Code	United States		LII (Cornell)		94