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Mark E Degroff and Loveta S Degroffs, v Commissioner of Internal Revenue    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Atlas Tool Co Inc v Commissioner of Internal Revenue	614 F2d 860	United States Court of Appeals, Third Circuit	United States	31 Jan 1980	WorldLII
Swanson v United States	479 F2d 539	United States Court of Appeals, Ninth Circuit	United States	9 May 1973	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Babcock v v Phillips	372 F2d 240	United States Court of Appeals, Tenth Circuit	United States	27 Jan 1967	WorldLII
Marson v Marriage	54 Tax Cas 59		United Kingdom
26 USC 368	26 USC 368	United States Code	United States		LII (Cornell)
26 USC 356	26 USC 356	United States Code	United States		LII (Cornell)
26 USC 354	26 USC 354	United States Code	United States		LII (Cornell)