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Smith v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sims v United States Department of Agriculture Food & Nutrition Service Sims	860 F2d 858	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1988	WorldLII		5
Scoggins	853 F2d 1472; 48 Ed Law Rep 772; 12 Fed RServ3d 185; 47 Empl Prac Dec P 38,193; 47 Fair Empl Prac Cas 985	United States Court of Appeals, Eighth Circuit	United States	12 Aug 1988	WorldLII		3
Estate of McMillan v Commissioner of Internal Revenue	670 F2d 788	United States Court of Appeals, Eighth Circuit	United States	10 Feb 1982	WorldLII		1
Reading v Commissioner of Internal Revenue	614 F2d 159	United States Court of Appeals, Eighth Circuit	United States	11 Feb 1980	WorldLII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Air Terminal Cab, Inc v United States	478 F2d 575	United States Court of Appeals, Eighth Circuit	United States	22 May 1973	WorldLII		11
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		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		787
Kemper v Commissioner of Internal Revenue	269 F2d 184	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1959	WorldLII		12
Rosenberg v Commissioner of Internal Revenue	198 F2d 46; 41 ALR 2d 684	United States Court of Appeals, Eighth Circuit	United States	26 Jun 1952	WorldLII		9
United States v United States Gypsum Co	333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525	United States Supreme Court	United States	5 Apr 1948	WorldLII		2969
414 US 909	414 US 909; 38 L Ed 2d 147; 94 SCt 229	United States Supreme Court	United States	circa 1948	Westlaw		28
333 US 869	333 US 869; 68 SCt 788; 92 L Ed 1147	United States Supreme Court	United States	circa 1948	Westlaw		50
Fay v Helvering	120 F2d 253		United States	circa 1948	Westlaw		9
Newton v Commissioner	57 Tax Cas 245		United Kingdom	circa 1948			1
Matheson v Commissioner	54 F2d 537		United States	circa 1948	Westlaw		10