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26 USC 212     27

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Baylin v United States	43 F3d 1451; 63 USLW 2441; 75 AFTR2d 95-383	United States Court of Appeals, Federal Circuit	United States	5 Jan 1995	WorldLII		11
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
Hayden v Commissioner of Internal Revenue	889 F2d 1548; 65 AFTR2d 90-343	United States Court of Appeals, Sixth Circuit	United States	22 Nov 1989	WorldLII		5
Remuzzi v Commissioner of Internal Revenue	[1989] USCA4 98	United States Court of Appeals, Fourth Circuit	United States	17 Jan 1989	WorldLII
Nickell v Commissioner of Internal Revenue	831 F2d 1265; 56 USLW 2276; 60 AFTR2d 87-5873	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1987	WorldLII		2
Johnsen v Commissioner of Internal Revenue	794 F2d 1157; 55 USLW 2048; 58 AFTR2d 86-5396	United States Court of Appeals, Sixth Circuit	United States	11 Jul 1986	WorldLII		7
Aboussie v United States	779 F2d 424; 57 AFTR2d 86-383	United States Court of Appeals, Eighth Circuit	United States	9 Dec 1985	WorldLII		7
Carbine v Commissioner of Internal Revenue	777 F2d 662; 57 AFTR2d 86-406	United States Court of Appeals, Eleventh Circuit	United States	6 Dec 1985	WorldLII		1
Neely v United States	775 F2d 1092; 56 AFTR2d 85-6388	United States Court of Appeals, Ninth Circuit	United States	7 Nov 1985	WorldLII		13
Zmuda v Commissioner	731 F2d 1417	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1984	WorldLII		26
Barnard v Commissioner of Internal Revenue	731 F2d 230	United States Court of Appeals, Fourth Circuit	United States	5 Apr 1984	WorldLII		5
Holman v United States	728 F2d 462	United States Court of Appeals, Tenth Circuit	United States	29 Feb 1984	WorldLII		4
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Burch v United States	698 F2d 575	United States Court of Appeals, Second Circuit	United States	18 Jan 1983	WorldLII		2
Vestal v United States	498 F2d 487	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1974	WorldLII
Estate Meade v Commissioner of Internal Revenue	489 F2d 161	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1974	WorldLII		3
Markey v Commissioner	490 F2d 1249	United States Court of Appeals, Sixth Circuit	United States	22 Jan 1974	WorldLII		9
Estate Byers v Commissioner of Internal Revenue	472 F2d 590	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1973	WorldLII		1
Helgerson v United States	426 F2d 1293	United States Court of Appeals, Eighth Circuit	United States	19 Jun 1970	WorldLII		6
Galewitz v Commissioner of Internal Revenue	411 F2d 1374	United States Court of Appeals, Second Circuit	United States	2 Jun 1969	WorldLII		3
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII		13
Whittemore v United States	[1967] USCA8 195	United States Court of Appeals, Eighth Circuit	United States	1 Nov 1967	WorldLII
Maness v United States	367 F2d 357	United States Court of Appeals, Fifth Circuit	United States	13 Oct 1966	WorldLII		3
Jockmus v United States	[1964] USCA2 491	United States Court of Appeals, Second Circuit	United States	8 Jul 1964	WorldLII		2
Estate Buder Buder v Commissioner of Internal Revenue	[1964] USCA8 126	United States Court of Appeals, Eighth Circuit	United States	12 May 1964	WorldLII
Patrick v United States	288 F2d 292	United States Court of Appeals, Fourth Circuit	United States	27 Mar 1961	WorldLII		5
Munson v A McGinnes	[1960] USCA3 345	United States Court of Appeals, Third Circuit	United States	7 Nov 1960	WorldLII