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Commissioner of Internal Revenue v Smith     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v H F Keeler H	308 F2d 424	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1962	WorldLII		4
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII		3
Continental Trading Inc v Commissioner of Internal Revenue	265 F2d 40	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1959	WorldLII
Commissioner of Internal Revenue v J Schaefer	240 F2d 381	United States Court of Appeals, Second Circuit	United States	10 Jan 1957	WorldLII		15
Commissioner of Internal Revenue v J Schaefer	[1956] USCA2 497	United States Court of Appeals, Second Circuit	United States	13 Nov 1956	WorldLII
Folker v Johnson	230 F2d 906	United States Court of Appeals, Second Circuit	United States	29 Feb 1956	WorldLII		26
Folker v W Johnson	[1955] USCA2 467	United States Court of Appeals, Second Circuit	United States	14 Oct 1955	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Smith	203 F2d 310	United States Court of Appeals, Second Circuit	United States	3 Feb 1953	WorldLII		35
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
(1935) 76 f2d 680	(1935) 76 F2d 680		United States	circa 1935	Westlaw		7
(1933) 63 f2d 1020	(1933) 63 F2d 1020		United States	circa 1933	Westlaw		4
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII		53
Dalton v Bowers	287 US 404; 77 L Ed 389; 53 SCt 205	United States Supreme Court	United States	12 Dec 1932	WorldLII		33
Van Dyke v C I R	(1931) 23 BTA 946		United States	circa 1931			4
Flint v Stone Tracy Co	220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589	United States Supreme Court	United States	13 Mar 1911	WorldLII		135
Van Dyke v Helvering	291 US 642; 78 L Ed 1040; 54 SCt 437	United States Supreme Court	United States	circa 1953	Westlaw		5
Internal Revenue Code; and Regulations	111 SEC 2923		United States				23
99 ALR 564	99 ALR 564		Australia		LexisNexis AU		2
78 Docket 22397	78 Docket 22397		United States - Pennsylvania				2
Washburn v Com'r of Internal Revenue (CCA)	51 F2d 949		United States		Westlaw		12
People ex rel Hoyt v Tax Com'rs	23 NY 242		United States - New York				3
CIR v Smith	17 Tax Cas 135		United Kingdom				5