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Demirjian v Commissioner of Internal Revenue   flag  6

457 F2d 1
United States Court of Appeals, Third Circuit
United States
7th March, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mail Inc v Commissioner of Internal Revenue 765 F2d 1387; 56 AFTR2d 85-5483 United States Court of Appeals, Ninth Circuit United States 16 Jul 1985 WorldLII flag 12
McManus v Commissioner of Internal Revenue 583 F2d 443 United States Court of Appeals, Ninth Circuit United States 4 Oct 1978 WorldLII flag 8
Sanderling, Inc v Commissioner 571 F2d 174 United States Court of Appeals, Third Circuit United States 21 Feb 1978 WorldLII flag 10
Parkside Inc v Commissioner of Internal Revenue 571 F2d 1092 United States Court of Appeals, Ninth Circuit United States 2 Dec 1977 WorldLII flag 8
Congoleum Industries Inc v Armstrong Cork Co 510 F2d 334; 184 USPQ 769 United States Court of Appeals, Third Circuit United States 27 May 1975 WorldLII flag 2
Grogan v United States 475 F2d 15 United States Court of Appeals, Fifth Circuit United States 9 Apr 1973 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Estate Taschler v United States 440 F2d 72 United States Court of Appeals, Third Circuit United States 8 Jan 1971 WorldLII flag 6
(1971) 26 USC 1482 (1971) 26 USC 1482 United States Code United States circa 1971 LII (Cornell) flag 1
Central Railroad Co of New Jersey v Manufacturers Hanover Trust Co 421 F2d 604 United States Court of Appeals, Third Circuit United States 18 Nov 1969 WorldLII flag 12
Consolidated Sun Ray Inc v R Lea T R 401 F2d 650 United States Court of Appeals, Third Circuit United States 19 Mar 1968 WorldLII flag 7
Estate Smith v Commissioner of Internal Revenue 313 F2d 724 United States Court of Appeals, Eighth Circuit United States 12 Feb 1963 WorldLII flag 16
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Steelworkers v United States 361 US 39; 4 L Ed 2d 12; 80 SCt 1 United States Supreme Court United States 7 Dec 1959 WorldLII flag 25
United States v United Steelworkers of America 271 F2d 676 United States Court of Appeals, Third Circuit United States 27 Oct 1959 WorldLII flag 12
Automobile Club of Michigan v Commissioner 353 US 180; 1 L Ed 2d 746; 77 SCt 707 United States Supreme Court United States 3 Jun 1957 WorldLII flag 169
Sherman v United States 240 F2d 600 United States Court of Appeals, Tenth Circuit United States 28 Jan 1957 WorldLII flag 4
Goodman's Estate Goodman v Commissioner of Internal Revenue 199 F2d 895 United States Court of Appeals, Third Circuit United States 26 Nov 1952 WorldLII flag 2
Maletis v United States 200 F2d 97 United States Court of Appeals, Ninth Circuit United States 17 Nov 1952 WorldLII flag 7
Lamb v Smith 183 F2d 938 United States Court of Appeals, Third Circuit United States 17 Apr 1950 WorldLII flag 6
Commissioner of Internal Revenue v Culbertson 337 US 733; 93 L Ed 1659; 69 SCt 1210 United States Supreme Court United States 27 Jun 1949 WorldLII flag 241
Commissioner of Internal Revenue v Tower 327 US 280; 90 L Ed 670; 66 SCt 532 United States Supreme Court United States 25 Feb 1946 WorldLII flag 178
James v Valtierra 398 US 949; 26 L Ed 2d 289; 90 SCt 1867 United States Supreme Court United States circa 1946 Westlaw flag 15
393 US 1050 393 US 1050; 21 L Ed 2d 692; 89 SCt 688 United States Supreme Court United States circa 1946 Westlaw flag 25
reh denied 353 US 989; 1 L Ed 2d 1147; 77 SCt 1279 United States Supreme Court United States circa 1946 Westlaw flag 18
345 US 924; 73 SCt 782; 97 l Ed 1356 345 US 924; 73 SCt 782; 97 L Ed 1356 United States Supreme Court United States circa 1946 Westlaw flag 17
Sterno Sales Corporation v United States 345 F2d 552; 170 Ct Cl 506 United States Westlaw flag 2
Sherman v United States 141 FSupp 369 United States Westlaw flag 5
55 Tax Cas 636 55 Tax Cas 636 United Kingdom flag 2
Demirjian v Comm'r of Internal Revenue 54 Tax Cas 1691 United Kingdom flag 1
Rothenberg v Commissioner 48 Tax Cas 369 United Kingdom flag 1
26 USC 7701 26 USC 7701 United States Code United States LII (Cornell) flag 32
26 USC 1033 26 USC 1033 United States Code United States LII (Cornell) flag 12
26 USC 1002 26 USC 1002 United States Code United States LII (Cornell) flag 1
26 USC 761 26 USC 761 United States Code United States LII (Cornell) flag 4
26 USC 703 26 USC 703 United States Code United States LII (Cornell) flag 4

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