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26 USC 174     14

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Intel Corporation and Consolidated Subsidiaries v Commissioner Internal Revenue Service	67 F3d 1445; 76 AFTR2d 95-6825	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1995	WorldLII
Scoggins v Commissioner Internal Revenue Service	46 F3d 950; 75 AFTR2d 95-762	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1995	WorldLII		2
Ra Hildebrand v Commissioner of Internal Revenue	28 F3d 1024; 74 AFTR2d 94-5189	United States Court of Appeals, Tenth Circuit	United States	22 Jun 1994	WorldLII		7
Harris v Commissioner of Internal Revenue	16 F3d 75; 73 AFTR2d 94-1356	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1994	WorldLII		6
Gatto v Commissioner of Internal Revenue	1 F3d 826; 72 AFTR2d 93-5576	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1993	WorldLII		1
Goulding v Commissioner of Internal Revenue	[1991] USCA7 500	United States Court of Appeals, Seventh Circuit	United States	13 Jun 1991	WorldLII
Agro Science Co v Commissioner of Internal Revenue	934 F2d 573; 67 AFTR2d 91-700	United States Court of Appeals, Fifth Circuit	United States	25 Mar 1991	WorldLII		5
Diamond v Commissioner of Internal Revenue	930 F2d 372; 67 AFTR2d 91-804	United States Court of Appeals, Fourth Circuit	United States	6 May 1991	WorldLII		6
Spellman v Commissioner of Internal Revenue	845 F2d 148; 61 AFTR2d 88-1162	United States Court of Appeals, Seventh Circuit	United States	21 Apr 1988	WorldLII		12
McManus III v Internal Revenue Service	[1988] USCA4 2100	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1988	WorldLII
Levin v Commissioner of Internal Revenue	832 F2d 403; 60 AFTR2d 87-5884	United States Court of Appeals, Seventh Circuit	United States	20 Oct 1987	WorldLII		15
Groetzinger v Commissioner of Internal Revenue	771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1985	WorldLII		6
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII		7
Snow v Commissioner of Internal Revenue	482 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Jul 1973	WorldLII		3