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Towers v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Towers v Commissioner of Internal Revenue	247 F2d 233	United States Court of Appeals, Second Circuit	United States	16 May 1957	WorldLII		20
Wheeler v Commissioner of Internal Revenue	241 F2d 883	United States Court of Appeals, Second Circuit	United States	23 Jan 1957	WorldLII		19
Commissioner of Internal Revenue v J Schaefer	240 F2d 381	United States Court of Appeals, Second Circuit	United States	10 Jan 1957	WorldLII		15
Putnam v Commissioner	352 US 82; 1 L Ed 2d 144; 77 SCt 175	United States Supreme Court	United States	3 Dec 1956	WorldLII		51
Hickerson v Commissioner of Internal Revenue	229 F2d 631	United States Court of Appeals, Second Circuit	United States	11 Jan 1956	WorldLII		10
Hamlin's Trust v Commissioner of Internal Revenue	209 F2d 761	United States Court of Appeals, Tenth Circuit	United States	1 Feb 1954	WorldLII		37
Commissioner of Internal Revenue v Smith	203 F2d 310	United States Court of Appeals, Second Circuit	United States	3 Feb 1953	WorldLII		35
Amoroso v Commissioner of Internal Revenue	193 F2d 583	United States Court of Appeals, First Circuit	United States	8 Jan 1952	WorldLII		14
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII		50
Hormel v Helvering	312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037	United States Supreme Court	United States	17 Mar 1941	WorldLII		539
Helvering v Gowran	302 US 238; 82 L Ed 224; 58 SCt 154	United States Supreme Court	United States	6 Dec 1937	WorldLII		301
Gill v Pennsylvania R Co	346 US 816; 98 L Ed 343; 74 SCt 27	United States Supreme Court	United States	circa 1945	Westlaw		45
343 US 926	343 US 926; 72 SCt 759; 96 L Ed 1337	United States Supreme Court	United States	circa 1945	Westlaw		10
338 US 949; 70 SCt 485; 94 l Ed 586	338 US 949; 70 SCt 485; 94 L Ed 586	United States Supreme Court	United States	circa 1945	Westlaw		19
308 US 618	308 US 618; 84 L Ed 516; 60 SCt 263	United States Supreme Court	United States	circa 1945	Westlaw		16
Halle v Commissioner of Internal Revenue	175 F2d 500		United States	circa 1945	Westlaw		39
Kirschenbaum v Commissioner	155 F2d 23		United States	circa 1945	Westlaw		22
Seaside Improvement Co v Commissioner of Internal Revenue	105 F2d 990		United States		Westlaw		8
Cohan v Commissioner	39 F2d 540		United States		Westlaw		186
21 Tax Cas 407	21 Tax Cas 407		United Kingdom				2