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Simon v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gerardo v Commissioner	552 F2d 549	United States Court of Appeals, Third Circuit	United States	18 Mar 1977	WorldLII		26
American Truck Rental Corporation v Commissioner of Internal Revenue	[1966] USCA3 50	United States Court of Appeals, Third Circuit	United States	1 Feb 1966	WorldLII
Around the World Shoppers Club v United States	309 F2d 324	United States Court of Appeals, Third Circuit	United States	5 Oct 1962	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Heebner v Commissioner of Internal Revenue	280 F2d 228	United States Court of Appeals, Third Circuit	United States	12 May 1960	WorldLII		13
August v Commissioner of Internal Revenue	267 F2d 829	United States Court of Appeals, Third Circuit	United States	7 May 1959	WorldLII		16
Simon v Commissioner	(1959) 32 Tax Cas 935		United Kingdom	circa 1959			4
Pennroad Corporation v Commissioner of Internal Revenue	261 F2d 325	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII		18
Philber Equipment Corporation v Commissioner of Internal Revenue	237 F2d 129	United States Court of Appeals, Third Circuit	United States	27 Sep 1956	WorldLII		22
Smyth v A Sullivan L	227 F2d 12	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1955	WorldLII		2
Jacobs v Commissioner of Internal Revenue	224 F2d 412	United States Court of Appeals, Ninth Circuit	United States	28 Jun 1955	WorldLII		10
Heil Beauty Supplies v Commissioner of Internal Revenue	199 F2d 193	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1952	WorldLII		25
Woodsam Associates v Commissioner of Internal Revenue	198 F2d 357	United States Court of Appeals, Second Circuit	United States	8 Jul 1952	WorldLII		6
Century Electric Co v Commissioner of Internal Revenue	192 F2d 155	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1951	WorldLII		15
Parker v Delaney	186 F2d 455	United States Court of Appeals, First Circuit	United States	28 Dec 1950	WorldLII		7
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Mendham Corporation v Commissioner	(1947) 9 Tax Cas 320		United Kingdom	circa 1947			4
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Madison Fund, Inc v Commissioner	359 US 958; 79 SCt 797; 3 L Ed 2d 765; 3 L Ed 2d 766	United States Supreme Court	United States	circa 1945	Westlaw		20
342 US 954	342 US 954; 72 SCt 626; 96 L Ed 709	United States Supreme Court	United States	circa 1945	Westlaw		34
341 US 926	341 US 926; 71 SCt 797; 95 L Ed 1357	United States Supreme Court	United States	circa 1945	Westlaw		13