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Case Name † | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index | |
Estate Carter v Commissioner of Internal Revenue | 453 F2d 61 | United States Court of Appeals, Second Circuit | United States | 14 Dec 1971 | WorldLII |
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Estate Olsen v Commissioner of Internal Revenue | 302 F2d 671 | United States Court of Appeals, Eighth Circuit | United States | 4 May 1962 | WorldLII |
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Harper v United States | 454 F2d 222 | United States Court of Appeals, Ninth Circuit | United States | 2 Dec 1971 | WorldLII |
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Poyner v Commissioner of Internal Revenue | 301 F2d 287 | United States Court of Appeals, Fourth Circuit | United States | 21 Nov 1961 | WorldLII |
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Poyner v Commissioner of Internal Revenue | [1962] USCA4 110 | United States Court of Appeals, Fourth Circuit | United States | 21 Mar 1962 | WorldLII |
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