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Demirjian v Commissioner of Internal Revenue     6

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		12
Sanderling, Inc v Commissioner	571 F2d 174	United States Court of Appeals, Third Circuit	United States	21 Feb 1978	WorldLII		10
McManus v Commissioner of Internal Revenue	583 F2d 443	United States Court of Appeals, Ninth Circuit	United States	4 Oct 1978	WorldLII		8
Parkside Inc v Commissioner of Internal Revenue	571 F2d 1092	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1977	WorldLII		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		2
Grogan v United States	475 F2d 15	United States Court of Appeals, Fifth Circuit	United States	9 Apr 1973	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
393 US 1050	393 US 1050; 21 L Ed 2d 692; 89 SCt 688	United States Supreme Court	United States		Westlaw		25
reh denied	353 US 989; 1 L Ed 2d 1147; 77 SCt 1279	United States Supreme Court	United States		Westlaw		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		Westlaw		17
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		16
James v Valtierra	398 US 949; 26 L Ed 2d 289; 90 SCt 1867	United States Supreme Court	United States	circa 1963	Westlaw		15
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		12
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		12
United States v United Steelworkers of America	271 F2d 676	United States Court of Appeals, Third Circuit	United States	27 Oct 1959	WorldLII		12
26 USC 1033	26 USC 1033	United States Code	United States	circa 1985	LII (Cornell)		12
Sanderling, Inc v Commissioner	571 F2d 174	United States Court of Appeals, Third Circuit	United States	21 Feb 1978	WorldLII		10
McManus v Commissioner of Internal Revenue	583 F2d 443	United States Court of Appeals, Ninth Circuit	United States	4 Oct 1978	WorldLII		8
Parkside Inc v Commissioner of Internal Revenue	571 F2d 1092	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1977	WorldLII		8
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		7
Maletis v United States	200 F2d 97	United States Court of Appeals, Ninth Circuit	United States	17 Nov 1952	WorldLII		7
Estate Taschler v United States	440 F2d 72	United States Court of Appeals, Third Circuit	United States	8 Jan 1971	WorldLII		6
Lamb v Smith	183 F2d 938	United States Court of Appeals, Third Circuit	United States	17 Apr 1950	WorldLII		6
Sherman v United States	141 FSupp 369		United States	circa 1977	Westlaw		5
Sherman v United States	240 F2d 600	United States Court of Appeals, Tenth Circuit	United States	28 Jan 1957	WorldLII		4
26 USC 761	26 USC 761	United States Code	United States	circa 1977	LII (Cornell)		4
26 USC 703	26 USC 703	United States Code	United States	circa 1977	LII (Cornell)		4
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		2
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		2
Sterno Sales Corporation v United States	345 F2d 552; 170 Ct Cl 506		United States	circa 1975	Westlaw		2
55 Tax Cas 636	55 Tax Cas 636		United Kingdom	circa 1975			2
Grogan v United States	475 F2d 15	United States Court of Appeals, Fifth Circuit	United States	9 Apr 1973	WorldLII		1
(1971) 26 USC 1482	(1971) 26 USC 1482	United States Code	United States	circa 1971	LII (Cornell)		1
Demirjian v Comm'r of Internal Revenue	54 Tax Cas 1691		United Kingdom	circa 1973			1
Rothenberg v Commissioner	48 Tax Cas 369		United Kingdom	circa 1973			1
26 USC 1002	26 USC 1002	United States Code	United States	circa 1973	LII (Cornell)		1