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James Lawton Robertson and Lillian Janette Humber Robertson, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee     1

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
TRUCKS, INC , Plaintiff-Appellant, v UNITED STATES of America, Defendant-Appellee	234 F3d 1340	United States Court of Appeals, Eleventh Circuit	United States	21 Dec 2000	WorldLII		3

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barnhill v Commissioner	148 F2d 913		United States		Westlaw		27
Commissioner of Internal Revenue v Flowers	326 US 465; 106 SCt 1661; 90 L Ed 203; 90 L Ed 2d 203	United States Supreme Court	United States	28 Jan 1946	WorldLII		111
Commissioner of Internal Revenue v Smith	324 US 177; 89 L Ed 830; 65 SCt 591	United States Supreme Court	United States	9 Apr 1945	WorldLII		53
Commissioner v Schleier	515 US 323; 132 L Ed 2d 294; 115 SCt 2159	United States Supreme Court	United States	14 Jun 1995	WorldLII		57
Henderson v Commissioner of Internal Revenue	143 F3d 497; 81 AFTR2d 98-1748	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII		3
Ireland v United States	621 F2d 731	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1980	WorldLII		9
Markey v Commissioner	490 F2d 1249	United States Court of Appeals, Sixth Circuit	United States	22 Jan 1974	WorldLII		9
Montgomery v Commissioner	64 Tax Cas 175		United Kingdom				4
Montgomery v Commissioner of Internal Revenue	532 F2d 1088	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1976	WorldLII		4
Peurifoy v Commissioner	358 US 59; 3 L Ed 2d 30; 79 SCt 104	United States Supreme Court	United States	8 Dec 1958	WorldLII		47
Putnam v United States	32 F3d 911; 74 AFTR2d 94-6344	United States Court of Appeals, Fifth Circuit	United States	8 Sep 1994	WorldLII		2
Street v Commissioner of Internal Revenue	152 F3d 482; 82 AFTR2d 98-6097	United States Court of Appeals, Fifth Circuit	United States	3 Sep 1998	WorldLII		2
United States v LeBlanc	278 F2d 571	United States Court of Appeals, Fifth Circuit	United States	17 May 1960	WorldLII		12
Weiberg v Commissioner of Internal Revenue	639 F2d 434	United States Court of Appeals, Eighth Circuit	United States	29 Jan 1981	WorldLII		6