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United States v Correll     159

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abc Rentals of San Antonio Inc v Commissioner of Internal Revenue	97 F3d 392; 78 AFTR2d 96-6634	United States Court of Appeals, Tenth Circuit	United States	27 Sep 1996	WorldLII		3
Amato v Western Union Int'l, Inc	773 F2d 1402	United States Court of Appeals, Second Circuit	United States	12 Sep 1985	WorldLII		64
American Airlines, Inc , Plaintiff-Appellant, v United States, Defendant-Appellee	204 F3d 1103	United States Court of Appeals, Federal Circuit	United States	24 Feb 2000	WorldLII		7
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII		7
Armstrong World Industries Inc v Commissioner of Internal Revenue	974 F2d 422; 70 AFTR2d 92-5708	United States Court of Appeals, Third Circuit	United States	9 Sep 1992	WorldLII		7
Arnett v Commissioner of Internal Revenue	473 F3d 790	United States Court of Appeals, Seventh Circuit	United States	16 Jan 2007	WorldLII		1
Atlantic Mutual Insurance Co v Commissioner of Internal Revenue	111 F3d 1056; 79 AFTR2d 97-2272	United States Court of Appeals, Third Circuit	United States	24 Apr 1997	WorldLII		2
Auner v United States	440 F2d 516	United States Court of Appeals, Seventh Circuit	United States	3 Mar 1971	WorldLII		2
Axelrod v Commissioner of Internal Revenue	507 F2d 884	United States Court of Appeals, Sixth Circuit	United States	17 Jan 1975	WorldLII		1
Bachner v Commissioner of Internal Revenue	81 F3d 1274; 77 AFTR2d 96-1883	United States Court of Appeals, Third Circuit	United States	17 Apr 1996	WorldLII		3
Baetens v Commissioner of Internal Revenue	777 F2d 1160; 54 USLW 2326; 57 AFTR2d 86-375	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1985	WorldLII		1
Ballou v General Electric Co	433 F2d 109	United States Court of Appeals, First Circuit	United States	16 Oct 1970	WorldLII		5
Barton v Commissioner of Internal Revenue	424 F2d 1295	United States Court of Appeals, Seventh Circuit	United States	24 Apr 1970	WorldLII		1
Barton v Commissioner of Internal Revenue	[1970] USCA7 84	United States Court of Appeals, Seventh Circuit	United States	26 Feb 1970	WorldLII
Bates v United States	581 F2d 575	United States Court of Appeals, Sixth Circuit	United States	21 Jul 1978	WorldLII		5
Beard v United States G Beard	992 F2d 1516; 72 AFTR2d 93-5197	United States Court of Appeals, Eleventh Circuit	United States	11 Jun 1993	WorldLII		3
Beltran v United States Immigration & Naturalization Service	332 F3d 407	United States Court of Appeals, Sixth Circuit	United States	9 Jun 2003	WorldLII		2
Bingler v Johnson	394 US 741; 22 L Ed 2d 695; 89 SCt 1439	United States Supreme Court	United States	23 Apr 1969	WorldLII		93
Bob Jones University v United States	461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157	United States Supreme Court	United States	24 May 1983	WorldLII		174
Boone v United States	482 F2d 417	United States Court of Appeals, Fifth Circuit	United States	24 Jul 1973	WorldLII		3
Boulez v Commissioner of Internal Revenue	810 F2d 209; 55 USLW 2477; 59 AFTR2d 87-608; 258 USApp DC 90	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Feb 1987	WorldLII		9
Brown v United States a Brown a	890 F2d 1329; 65 AFTR2d 90-448	United States Court of Appeals, Fifth Circuit	United States	13 Dec 1989	WorldLII		18
Busse v Commissioner of Internal Revenue	479 F2d 1147	United States Court of Appeals, Seventh Circuit	United States	1 Jun 1973	WorldLII		6
California v Watt	683 F2d 1253	United States Court of Appeals, Ninth Circuit	United States	12 Aug 1982	WorldLII		20
Callanan Road Improvement Co v United States	404 F2d 1119	United States Court of Appeals, Second Circuit	United States	10 Oct 1968	WorldLII		3
Callanan Road Improvement Co v United States	[1968] USCA2 702	United States Court of Appeals, Second Circuit	United States	11 Dec 1968	WorldLII
Cartwright v United States	457 F2d 567	United States Court of Appeals, Second Circuit	United States	27 Mar 1972	WorldLII		3
Central Illinois Public Service Co v United States	540 F2d 300	United States Court of Appeals, Seventh Circuit	United States	2 Sep 1976	WorldLII		1
Central Illinois Public Service Co v United States	435 US 21; 98 SCt 917; 55 L Ed 2d 82	United States Supreme Court	United States	28 Feb 1978	WorldLII		22
Challenge Stamping and Porcelain Co Pension Benefit Guaranty Corporation v H Dickens G	719 F2d 146	United States Court of Appeals, Sixth Circuit	United States	10 Oct 1983	WorldLII		4
Chen Chi Wang v United States	757 F2d 1000; 55 AFTR2d 85-1374	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1985	WorldLII		9
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
Citizen's National Bank of Waco v United States	417 F2d 675	United States Court of Appeals, Fifth Circuit	United States	3 Oct 1969	WorldLII		1
City of Tucson Arizona v Commissioner of Internal Revenue	820 F2d 1283; 56 USLW 2024; 60 AFTR2d 87-5018; 261 USApp DC 104	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Sep 1987	WorldLII		3
Colt Industries Inc v United States	880 F2d 1311	United States Court of Appeals, Federal Circuit	United States	24 Jul 1989	WorldLII		3
Commissioner of Internal Revenue v H Mooneyhan	404 F2d 522	United States Court of Appeals, Sixth Circuit	United States	5 Dec 1968	WorldLII		11
Commissioner of Internal Revenue v R Dodd	410 F2d 132	United States Court of Appeals, Fifth Circuit	United States	24 Apr 1969	WorldLII		4
Commissioner v Engle	464 US 206; 78 L Ed 2d 420; 104 SCt 597	United States Supreme Court	United States	10 Jan 1984	WorldLII		45
Commissioner v Estate of Hubert	520 US 93; 137 L Ed 2d 235; 117 SCt 1124	United States Supreme Court	United States	18 Mar 1997	WorldLII		5
Commissioner v Kowalski	434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252	United States Supreme Court	United States	29 Nov 1977	WorldLII		25
Commissioner v Portland Cement Co of Utah	450 US 156; 101 SCt 1037; 67 L Ed 2d 140	United States Supreme Court	United States	3 Mar 1981	WorldLII		43
Commissioner v Tufts	461 US 300; 103 SCt 1826; 75 L Ed 2d 863	United States Supreme Court	United States	2 May 1983	WorldLII		35
Consumer Products Division Scm Corporation v Silver Reed America Inc	753 F2d 1033; 6 ITRD 1737	United States Court of Appeals, Federal Circuit	United States	28 Jan 1985	WorldLII		23
Continental Equities Inc v Commissioner of Internal Revenue	551 F2d 74	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1977	WorldLII		13
Conway County Farmers Association v United States	588 F2d 592	United States Court of Appeals, Eighth Circuit	United States	6 Dec 1978	WorldLII		9
Coombs v Commissioner of Internal Revenue	608 F2d 1269	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1979	WorldLII		4
Cottage Savings Assn v Commissioner	499 US 554; 113 L Ed 2d 589; 111 SCt 1503	United States Supreme Court	United States	17 Apr 1991	WorldLII		47
Cox v Chaco	650 F2d 174	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1981	WorldLII
Dahood v United States	747 F2d 46	United States Court of Appeals, First Circuit	United States	1 Nov 1984	WorldLII		2
Davis v Commissioner of Internal Revenue	746 F2d 357; 53 USLW 2264	United States Court of Appeals, Sixth Circuit	United States	24 Oct 1984	WorldLII		3
Dillon Ranch Supply v United States	652 F2d 873	United States Court of Appeals, Ninth Circuit	United States	7 Aug 1981	WorldLII		2
Dow Corning Corporation v United States	984 F2d 416; 71 AFTR2d 93-624	United States Court of Appeals, Federal Circuit	United States	14 Jan 1993	WorldLII		2
Dunn v Commissioner of Internal Revenue	615 F2d 578	United States Court of Appeals, Second Circuit	United States	30 Jan 1980	WorldLII		4
Ebben v Commissioner of Internal Revenue	783 F2d 906; 57 AFTR2d 86-901	United States Court of Appeals, Ninth Circuit	United States	25 Feb 1986	WorldLII		14
Estate Frankel v United States	512 F2d 1007	United States Court of Appeals, Fifth Circuit	United States	8 May 1975	WorldLII		1
Estate Lang Lang v Commissioner of Internal Revenue	613 F2d 770	United States Court of Appeals, Ninth Circuit	United States	19 Feb 1980	WorldLII		9
Estate of Applebaum v Commissioner of Internal Revenue	724 F2d 375	United States Court of Appeals, Third Circuit	United States	28 Dec 1983	WorldLII		2
Estate of Atkinson v Commissioner of Internal Revenue	309 F3d 1290	United States Court of Appeals, Eleventh Circuit	United States	16 Oct 2002	WorldLII		2
Estate of Johnson v Commissioner of Internal Revenue	718 F2d 1303	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1983	WorldLII
Estate of Waters v Commissioner of Internal Revenue	48 F3d 838; 75 AFTR2d 95-1356	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1995	WorldLII		5
Estate Whitlock v Commissioner of Internal Revenue	494 F2d 1297	United States Court of Appeals, Tenth Circuit	United States	22 May 1974	WorldLII		4
First Charter Financial Corporation v United States	669 F2d 1342	United States Court of Appeals, Ninth Circuit	United States	26 Feb 1982	WorldLII		27
First National Bank of Chicago v United States	964 F2d 1137; 69 AFTR2d 92-1390	United States Court of Appeals, Federal Circuit	United States	27 May 1992	WorldLII		1
Foodservice and Lodging Institute Inc Dc v T Regan US Foodservice and Lodging Institute Inc Dc	809 F2d 842; 55 USLW 2434; 59 AFTR2d 87-458; 258 USApp DC 1	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Jan 1987	WorldLII		3
Frederick v United States	603 F2d 1292	United States Court of Appeals, Eighth Circuit	United States	8 Aug 1979	WorldLII		11
Fulman v United States	545 F2d 268	United States Court of Appeals, First Circuit	United States	19 Nov 1976	WorldLII		3
Fulman v United States	434 US 528; 98 SCt 841; 55 L Ed 2d 1	United States Supreme Court	United States	22 Feb 1978	WorldLII		38
Gannet v United States	877 F2d 965; 65 AFTR2d 90-640	United States Court of Appeals, Federal Circuit	United States	15 Jun 1989	WorldLII		4
Gehl Co v Commissioner of Internal Revenue	795 F2d 1324; 58 AFTR2d 86-5423	United States Court of Appeals, Seventh Circuit	United States	10 Jul 1986	WorldLII		15
Gino v Commissioner of Internal Revenue	538 F2d 833	United States Court of Appeals, Ninth Circuit	United States	16 Jun 1976	WorldLII		4
Goulding v United States	957 F2d 1420; 60 USLW 2632; 69 AFTR2d 92-984; 132 ALRFed 685	United States Court of Appeals, Seventh Circuit	United States	18 Mar 1992	WorldLII		6
Green v United States	460 F2d 412	United States Court of Appeals, Fifth Circuit	United States	17 May 1972	WorldLII		4
Greenacre Foundation v United States	762 F2d 965; 55 AFTR2d 85-1515	United States Court of Appeals, Federal Circuit	United States	16 May 1985	WorldLII		1
Ha True III v United States	894 F2d 1197; 58 USLW 2488; 65 AFTR2d 90-547	United States Court of Appeals, Tenth Circuit	United States	29 Jan 1990	WorldLII		2
Hanover Insurance Co v Commissioner of Internal Revenue	598 F2d 1211	United States Court of Appeals, First Circuit	United States	8 May 1979	WorldLII		8
Hefti v Commissioner of Internal Revenue	983 F2d 868; 71 AFTR2d 93-594	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1993	WorldLII		1
Home Mutual Insurance Co v Commissioner of Internal Revenue	639 F2d 333	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1980	WorldLII		3
Hope v United States	803 F2d 816; 58 AFTR2d 86-6114; 55 USLW 2315	United States Court of Appeals, Fifth Circuit	United States	29 Oct 1986	WorldLII
Hospital Corporation of America Subsidiaries v Commissioner of Internal Revenue	348 F3d 136	United States Court of Appeals, Sixth Circuit	United States	17 Feb 2004	WorldLII		3
Howell v United States	414 F2d 45	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1969	WorldLII		8
Indianapolis Life Insurance Co v United States	115 F3d 430; 79 AFTR2d 97-2724	United States Court of Appeals, Seventh Circuit	United States	18 Jul 1997	WorldLII		3
Jefferson Standard Life Insurance Co v United States Jefferson Standard Life Insurance Co	408 F2d 842	United States Court of Appeals, Fourth Circuit	United States	31 Oct 1968	WorldLII		12
Jefferson Standard Life Insurance Co v United States Jefferson Standard Life Insurance Co	[1969] USCA4 170	United States Court of Appeals, Fourth Circuit	United States	13 Mar 1969	WorldLII		5
Jeppsen v Commissioner of Internal Revenue	128 F3d 1410; 80 AFTR2d 97-7710	United States Court of Appeals, Tenth Circuit	United States	31 Oct 1997	WorldLII		2
Joseph Gann Inc v Commissioner of Internal Revenue	701 F2d 3	United States Court of Appeals, First Circuit	United States	1 Mar 1983	WorldLII
Kasun v United States	671 F2d 1059	United States Court of Appeals, Seventh Circuit	United States	5 Mar 1982	WorldLII		6
Kreider v Commissioner of Internal Revenue	762 F2d 580; 56 AFTR2d 85-5177	United States Court of Appeals, Seventh Circuit	United States	28 May 1985	WorldLII		4
Lan Jen Chu v Commissioner of Internal Revenue	486 F2d 696	United States Court of Appeals, First Circuit	United States	2 Nov 1973	WorldLII		5
Leila Newhall Unitrust v Commissioner of Internal Revenue	105 F3d 482; 65 USLW 2502; 79 AFTR2d 97-547	United States Court of Appeals, Ninth Circuit	United States	21 Jan 1997	WorldLII		1
Little v United States	794 F2d 484	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1986	WorldLII		7
Lms Holding Co United States v Lms Holding Co	50 F3d 1526; 63 USLW 2686; 75 AFTR2d 95-1722	United States Court of Appeals, Tenth Circuit	United States	4 Apr 1995	WorldLII		2
Long v United States	652 F2d 675	United States Court of Appeals, Sixth Circuit	United States	6 Jul 1981	WorldLII		4
Marie L Detreville v United States of America	[1971] USCA4 209	United States Court of Appeals, Fourth Circuit	United States	14 May 1971	WorldLII
Marie L Detreville v United States of America	445 F2d 1306	United States Court of Appeals, Fourth Circuit	United States	3 Aug 1971	WorldLII		2
Mars Equipment Corporation v United States	580 F2d 248	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1978	WorldLII
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
McCoy v United States	802 F2d 762; 58 AFTR2d 86-5943	United States Court of Appeals, Fourth Circuit	United States	7 Oct 1986	WorldLII		1
McDonald v Commissioner of Internal Revenue	764 F2d 322; 56 AFTR2d 85-5318	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1985	WorldLII		10
McMartin Industries Inc v P Vinal	441 F2d 1274	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1971	WorldLII		4
Miller v Commissioner of Internal Revenue	310 F3d 640	United States Court of Appeals, Ninth Circuit	United States	8 Nov 2002	WorldLII		7
Miller v United States	65 F3d 687; 76 AFTR2d 95-6193	United States Court of Appeals, Eighth Circuit	United States	7 Sep 1995	WorldLII		10
Minnesota Power and Light Co v United States	782 F2d 167; 57 AFTR2d 86-1583	United States Court of Appeals, Federal Circuit	United States	8 Jan 1986	WorldLII		11
Mitchell v Chapman	343 F3d 811	United States Court of Appeals, Sixth Circuit	United States	23 Dec 2003	WorldLII		11
Moss v Commissioner of Internal Revenue	[1985] USCA7 341	United States Court of Appeals, Seventh Circuit	United States	25 Apr 1985	WorldLII
National Labor Relations Board v F Izzi	395 F2d 241	United States Court of Appeals, First Circuit	United States	14 May 1968	WorldLII		6
National Muffler Dealers Ass'n v United States	99 SCt 1304	United States Supreme Court	United States	20 Mar 1979	WorldLII		104
Newark Morning Ledger Co v United States	507 US 546; 123 L Ed 2d 288; 113 SCt 1670	United States Supreme Court	United States	20 Apr 1993	WorldLII		12
Nick Kikalos and Helen Kikalos, Petitioners-Appellees, v Commissioner of Internal Revenue, Respondent-Appellant	190 F3d 791	United States Court of Appeals, Seventh Circuit	United States	8 Sep 1999	WorldLII		7
Nico v Commissioner of Internal Revenue	565 F2d 1234	United States Court of Appeals, Second Circuit	United States	15 Nov 1977	WorldLII		3
Niles Niles v United States	710 F2d 1391	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1983	WorldLII		2
O'Brien v United States	766 F2d 1038; 56 AFTR2d 85-5395	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1985	WorldLII		13
O'Hare v United States	878 F2d 953; 64 AFTR2d 89-5170	United States Court of Appeals, Sixth Circuit	United States	10 Jul 1989	WorldLII		1
Oxford Orphanage Inc III v United States Oxford Orphanage Inc W III	775 F2d 570; 56 AFTR2d 85-6588	United States Court of Appeals, Fourth Circuit	United States	21 Oct 1985	WorldLII		3
Pagel Inc v Commissioner of Internal Revenue	905 F2d 1190; 66 AFTR2d 90-5165	United States Court of Appeals, Eighth Circuit	United States	15 Jun 1990	WorldLII		5
Pepcol Manufacturing Co v Commissioner of Internal Revenue	13 F3d 355; 73 AFTR2d 94-657	United States Court of Appeals, Tenth Circuit	United States	29 Dec 1993	WorldLII
Posey v United States	449 F2d 228	United States Court of Appeals, Fifth Circuit	United States	28 Sep 1971	WorldLII		9
Power Equipment Co v United States	748 F2d 1130; 53 USLW 2290; 55 AFTR2d 85-381	United States Court of Appeals, Sixth Circuit	United States	5 Feb 1985	WorldLII
Public Service Co of New Mexico v Federal Energy Regulatory Commission	653 F2d 681; 209 USApp DC 426	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	2 Jun 1981	WorldLII		11
Putnam v United States	32 F3d 911; 74 AFTR2d 94-6344	United States Court of Appeals, Fifth Circuit	United States	8 Sep 1994	WorldLII		2
Ranier v United States	871 F2d 607; 63 AFTR2d 89-1108	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1989	WorldLII		1
Raymond v United States	983 F2d 63; 71 AFTR2d 93-619	United States Court of Appeals, Sixth Circuit	United States	13 Jan 1993	WorldLII
Redlark v Commissioner of Internal Revenue	141 F3d 936; 81 AFTR2d 98-1483	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1998	WorldLII		10
Redwing Carriers, Inc v Tomlinson	399 F2d 652	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1968	WorldLII		25
Rhodes Refrigeration Inc v United States	435 F2d 1280	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1970	WorldLII		1
Richard A Laforte and Rickey A Rogers, v Constance Horner, Director, United States Office of Personnel Management and the United States of America	833 F2d 977	United States Court of Appeals, Federal Circuit	United States	17 Nov 1987	WorldLII		2
Rjr Nabisco Inc v United States	955 F2d 1457; 69 AFTR2d 92-968	United States Court of Appeals, Eleventh Circuit	United States	15 Apr 1992	WorldLII		15
Rosenspan v United States	438 F2d 905	United States Court of Appeals, Second Circuit	United States	18 Feb 1971	WorldLII		11
Rosenspan v United States	[1971] USCA2 30	United States Court of Appeals, Second Circuit	United States	14 Jan 1971	WorldLII		2
Rowan Companies Inc v United States	624 F2d 701	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1980	WorldLII		1
Rowan Companies, Inc v United States	452 US 247; 68 L Ed 2d 814; 101 SCt 2288	United States Supreme Court	United States	8 Jun 1981	WorldLII		67
Royster Co v United States	479 F2d 387	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1973	WorldLII		6
Ruehlmann v Commissioner of Internal Revenue	418 F2d 1302	United States Court of Appeals, Sixth Circuit	United States	26 Nov 1969	WorldLII		7
Rushton v Commissioner of Internal Revenue	498 F2d 88	United States Court of Appeals, Fifth Circuit	United States	8 Oct 1974	WorldLII		5
Sanders v Commissioner of Internal Revenue	439 F2d 296	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1971	WorldLII		8
Schudel v Commissioner of Internal Revenue	563 F2d 1300	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1977	WorldLII
SEC v Sloan	436 US 103; 56 L Ed 2d 148; 98 SCt 1702	United States Supreme Court	United States	15 May 1978	WorldLII		136
Simmons v United States	476 F2d 715	United States Court of Appeals, Tenth Circuit	United States	2 Apr 1973	WorldLII		1
Smoot v United States	892 F2d 597; 58 USLW 2401; 65 AFTR2d 90-1177	United States Court of Appeals, Seventh Circuit	United States	27 Dec 1989	WorldLII		1
Snowa v Commissioner of Internal Revenue	123 F3d 190; 80 AFTR2d 97-6127	United States Court of Appeals, Fourth Circuit	United States	19 Aug 1997	WorldLII		6
Solomon v Commissioner of Internal Revenue	570 F2d 28	United States Court of Appeals, Second Circuit	United States	14 Dec 1977	WorldLII		8
Standard Life Accident Insurance Co v Commissioner of Internal Revenue	525 F2d 786	United States Court of Appeals, Tenth Circuit	United States	8 Jan 1976	WorldLII		3
Thomas International Ltd v United States	773 F2d 300; 56 AFTR2d 85-5867	United States Court of Appeals, Federal Circuit	United States	18 Sep 1985	WorldLII		10
United States Trust Co v Internal Revenue Service	803 F2d 1363; 58 AFTR2d 86-6152	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1986	WorldLII		4
United States v Burke	504 US 229; 119 L Ed 2d 34; 112 SCt 1867	United States Supreme Court	United States	26 May 1992	WorldLII		87
United States v Cartwright	93 SCt 1713	United States Supreme Court	United States	7 May 1973	WorldLII		71
United States v Cleveland Indians Baseball Co	532 US 200; 149 L Ed 2d 401; 121 SCt 1433	United States Supreme Court	United States	17 Apr 2001	WorldLII		46
United States v Desonia	435 F2d 1290	United States Court of Appeals, First Circuit	United States	24 Dec 1970	WorldLII		1
United States v Mauro	436 US 340; 56 L Ed 2d 329; 98 SCt 1834	United States Supreme Court	United States	23 May 1978	WorldLII		122
United States v Vogel Fertilizer Co	455 US 16; 70 L Ed 2d 792; 102 SCt 821	United States Supreme Court	United States	13 Jan 1982	WorldLII		81
United States v W Tauferner E	407 F2d 243	United States Court of Appeals, Tenth Circuit	United States	24 Feb 1969	WorldLII		6
USA v Khan, Shahid	[2008] USCA7 765	United States Court of Appeals, Seventh Circuit	United States	20 Nov 2008	WorldLII
Walshire v United States	288 F3d 342	United States Court of Appeals, Eighth Circuit	United States	1 May 2002	WorldLII
Ward v Commissioner of Internal Revenue	784 F2d 1424; 57 AFTR2d 86-1012	United States Court of Appeals, Ninth Circuit	United States	18 Mar 1986	WorldLII		14
Washington v Commissioner of Internal Revenue	692 F2d 128; 223 USApp DC 404	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	19 Oct 1982	WorldLII		3
Water Quality Association Employees' Benefit Corporation v United States	[1986] USCA7 538	United States Court of Appeals, Seventh Circuit	United States	8 Jul 1986	WorldLII
Wills v Commissioner	411 F2d 537	United States Court of Appeals, Ninth Circuit	United States	14 May 1969	WorldLII		13
Wilson v United States	412 F2d 694	United States Court of Appeals, First Circuit	United States	24 Jun 1969	WorldLII		10
Wolter Construction Co Inc v Commissioner of Internal Revenue	634 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Nov 1980	WorldLII		5
World Service Life Insurance Co v United States	471 F2d 247	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1973	WorldLII		5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Amoroso v Commissioner of Internal Revenue	193 F2d 583	United States Court of Appeals, First Circuit	United States	8 Jan 1952	WorldLII		14
Bagley v Commissioner	46 Tax Cas 176		United Kingdom	circa 1952			2
Barnhill v Commissioner	148 F2d 913		United States		Westlaw		27
Commissioner of Internal Revenue v A Bagley	374 F2d 204	United States Court of Appeals, First Circuit	United States	4 Jan 1967	WorldLII		9
Commissioner of Internal Revenue v Flowers	326 US 465; 106 SCt 1661; 90 L Ed 203; 90 L Ed 2d 203	United States Supreme Court	United States	28 Jan 1946	WorldLII		111
Commissioner v Stidger	386 US 287; 18 L Ed 2d 53; 87 SCt 1065	United States Supreme Court	United States	20 Mar 1967	WorldLII		31
Correll v United States	369 F2d 87	United States Court of Appeals, Sixth Circuit	United States	29 Nov 1966	WorldLII		4
Fribourg Navigation Co v Commissioner	383 US 272; 15 L Ed 2d 751; 86 SCt 862	United States Supreme Court	United States	7 Mar 1966	WorldLII		25
Hanson v Commissioner of Internal Revenue	298 F2d 391	United States Court of Appeals, Eighth Circuit	United States	16 Jan 1962	WorldLII		7
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
James v United States	308 F2d 204	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1962	WorldLII		17
United States v Morelan	356 F2d 199	United States Court of Appeals, Eighth Circuit	United States	4 Feb 1966	WorldLII		13
66 SCt 250; 90 l Ed 203	66 SCt 250; 90 L Ed 203	United States Supreme Court	United States	circa 1962	Westlaw		56
159 ALR 1210	159 ALR 1210		Australia	circa 1962	LexisNexis AU		7
388 US 905; 87 SCt 2115; 18 l Ed 2d 1346	388 US 905; 87 SCt 2115; 18 L Ed 2d 1346	United States Supreme Court	United States	circa 1962	Westlaw		3