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Cummings v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Brown v Commissioner of Internal Revenue	529 F2d 609; 38 ALRFed 428	United States Court of Appeals, Tenth Circuit	United States	26 Jan 1976	WorldLII
Cities Service Co v United States	522 F2d 1281	United States Court of Appeals, Second Circuit	United States	6 Oct 1975	WorldLII		7
Kolom v Commissioner of Internal Revenue	644 F2d 1282	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1981	WorldLII		10
Whittaker v Whittaker Corporation	639 F2d 516; 67 ALRFed 819	United States Court of Appeals, Ninth Circuit	United States	12 Feb 1981	WorldLII		32

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1951) 17 Tax Cas 549	(1951) 17 Tax Cas 549		United Kingdom	circa 1951			3
Adler v W Klawans	[1959] USCA2 46	United States Court of Appeals, Second Circuit	United States	16 Jan 1959	WorldLII		6
Anderson v Commissioner of Internal Revenue	56 Tax Cas 1370		United Kingdom				4
Anderson v Commissioner of Internal Revenue	480 F2d 1304	United States Court of Appeals, Seventh Circuit	United States	14 Jun 1973	WorldLII		7
Arrowsmith v Commissioner of Internal Revenue	344 US 6; 97 L Ed 6; 73 SCt 71	United States Supreme Court	United States	8 Dec 1952	WorldLII		40
Cir); Mitchell v Commissioner of Internal Revenue	52 Tax Cas 170		United Kingdom				6
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Delendo Corporation v Smolowe	320 US 751; 88 L Ed 446; 64 SCt 56	United States Supreme Court	United States	circa 1974	Westlaw		74
Farid-es-Sultaneh v Commissioner	160 F2d 812		United States	circa 1974	Westlaw		7
Feder v Martin Marietta Corporation	406 F2d 260	United States Court of Appeals, Second Circuit	United States	19 Sep 1968	WorldLII		16
Kern County Land Co v Occidental Petroleum Corporation	411 US 582; 36 L Ed 2d 503; 93 SCt 1736	United States Supreme Court	United States	7 May 1973	WorldLII		63
Mitchell v Commissioner of Internal Revenue	428 F2d 259	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1970	WorldLII		7
Securities and Exchange Act of	[1934] SEC 10; 26 Idaho 21; 15 USC 78		United States	circa 1934			1281
Smolowe v Delendo Corporation	136 F2d 231		United States	circa 1970	Westlaw		88
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII		43
United States v Skelly Oil Co	394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379	United States Supreme Court	United States	2 Jun 1969	WorldLII		36
25 Tax Cas 629	25 Tax Cas 629		United Kingdom	circa 1969			1
26 USC 1341	26 USC 1341	United States Code	United States	circa 1969	LII (Cornell)		7
27 Tax Cas 464	27 Tax Cas 464		United Kingdom	circa 1969			3
54 Docket 74-1406	54 Docket 74-1406		United States - Pennsylvania	circa 1969			1
60 Tax Cas 91	60 Tax Cas 91		United Kingdom	circa 1969			3
95 SCt 1571	95 SCt 1571		United States	circa 1969	Westlaw		2
401 US 909; 91 SCt 868; 27 l Ed 2d 807	401 US 909; 91 SCt 868; 27 L Ed 2d 807	United States Supreme Court	United States		Westlaw		44
1934 4 Georgia Law Review 298	1934 4 Georgia Law Review 298	Georgia Law Review	United States	circa 1934	HeinOnline / LexisNexis		2