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see also City of Findlay v Pertz     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v E	342 F3d 1010	United States Court of Appeals, Ninth Circuit	United States	5 Sep 2003	WorldLII
First National Co v Commissioner of Internal Revenue	289 F2d 861	United States Court of Appeals, Sixth Circuit	United States	28 Apr 1961	WorldLII		1
Lilly v Commissioner of Internal Revenue	188 F2d 269	United States Court of Appeals, Fourth Circuit	United States	2 Apr 1951	WorldLII		9
Lilly v Commissioner of Internal Revenue	[1951] USCA4 32	United States Court of Appeals, Fourth Circuit	United States	12 Mar 1951	WorldLII		1
United States v Carter	217 US 286; 19 Ann Cas 594; 54 L Ed 769; 30 SCt 515	United States Supreme Court	United States - New York	18 Apr 1910	WorldLII		24