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Heim v Commissioner of Internal Revenue     10

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Estate of Upshaw v Commissioner	416 F2d 737	United States Court of Appeals, Seventh Circuit	United States	23 Sep 1969	WorldLII		13
Estate Varian v Commissioner of Internal Revenue	[1968] USCA9 350	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1968	WorldLII		1
Estate Varian v Commissioner of Internal Revenue	396 F2d 753	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1968	WorldLII		5
Gaynes v United States	454 F2d 1142	United States Court of Appeals, Fifth Circuit	United States	26 Jan 1972	WorldLII		1
Jones v Commissioner of Internal Revenue	327 F2d 98	United States Court of Appeals, Fourth Circuit	United States	3 Oct 1963	WorldLII		2
Jones v Commissioner of Internal Revenue	[1964] USCA4 17	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1964	WorldLII
Kanter v Commissioner of Internal Revenue	337 F3d 833	United States Court of Appeals, Seventh Circuit	United States	24 Jul 2003	WorldLII		9
Martin v United States	411 F2d 1164	United States Court of Appeals, Eighth Circuit	United States	16 Jun 1969	WorldLII		3
Schultz v Commissioner of Internal Revenue	278 F2d 927	United States Court of Appeals, Fifth Circuit	United States	30 May 1960	WorldLII		4
Sharwell v Commissioner of Internal Revenue	419 F2d 1057	United States Court of Appeals, Sixth Circuit	United States	24 Dec 1969	WorldLII		8

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1937) 91 f2d 516	(1937) 91 F2d 516		United States	circa 1937	Westlaw		5
Bour v Commissioner	23 Tax Cas 237		United Kingdom				5
Calhoun v Commissioner	23 Tax Cas 4		United Kingdom				5
Garden City Feeder Co v Commissioner of Internal Revenue	75 F2d 804		United States		Westlaw		4
Halle v Commissioner of Internal Revenue	175 F2d 500		United States		Westlaw		39
Heim v Commissioner	(1956) 27 Tax Cas 270		United Kingdom	circa 1956			2
Howell v Commissioner of Internal Revenue	175 F2d 240		United States		Westlaw		25
Kann v Commissioner of Internal Revenue	210 F2d 247	United States Court of Appeals, Third Circuit	United States	16 Nov 1953	WorldLII		33
Lane v Commissioner of Internal Revenue	(1956) 26 Tax Cas 405		United Kingdom	circa 1956			4
McCord v Granger	201 F2d 103	United States Court of Appeals, Third Circuit	United States	19 Dec 1952	WorldLII		14
Payne v United States	247 F2d 481	United States Court of Appeals, Eighth Circuit	United States	8 Aug 1957	WorldLII		10
Seaside Improvement Co v Commissioner of Internal Revenue	105 F2d 990		United States		Westlaw		8
Stone v Commissioner	22 Tax Cas 893		United Kingdom				4
Universal Camera Corporation v NLRB	340 US 474; 95 L Ed 2d 456; 95 L Ed 456; 71 SCt 456	United States Supreme Court	United States	26 Feb 1951	WorldLII		3617
94 f2d 483	94 F2d 483		United States	circa 1951	Westlaw		7