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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Peracchi v Commissioner of Internal Revenue |
143 F3d 487; |
United States Court of Appeals, Ninth Circuit | United States | 29 Apr 1998 | WorldLII |
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Petroleum Corporation of Texas Inc v United States |
939 F2d 1165; |
United States Court of Appeals, Fifth Circuit | United States | 26 Aug 1991 | WorldLII |
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Utley v Commissioner of Internal Revenue |
906 F2d 1033; |
United States Court of Appeals, Fifth Circuit | United States | 13 Jul 1990 | WorldLII |
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Owen v Commissioner Internal Revenue Service |
881 F2d 832; |
United States Court of Appeals, Ninth Circuit | United States | 9 Aug 1989 | WorldLII |
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Lessinger v Commissioner of Internal Revenue |
872 F2d 519; |
United States Court of Appeals, Second Circuit | United States | 29 Mar 1989 | WorldLII |
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Estate of Juden v Commissioner of Internal Revenue |
865 F2d 960; |
United States Court of Appeals, Eighth Circuit | United States | 20 Jan 1989 | WorldLII |
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Bolaris v Commissioner of Internal Revenue |
776 F2d 1428; |
United States Court of Appeals, Ninth Circuit | United States | 22 Nov 1985 | WorldLII |
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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Schleppy v Commissioner | 601 F2d 196 | United States Court of Appeals, Fifth Circuit | United States | 23 Aug 1979 | WorldLII |
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Millar v Commissioner of Internal Revenue | 577 F2d 212 | United States Court of Appeals, Third Circuit | United States | 12 Jun 1978 | WorldLII |
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Hirst v Commissioner of Internal Revenue | 572 F2d 427 | United States Court of Appeals, Fourth Circuit | United States | 4 Jan 1978 | WorldLII |
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Abegg v Commissioner of Internal Revenue | 429 F2d 1209 | United States Court of Appeals, Second Circuit | United States | 14 Jul 1970 | WorldLII |
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Smith v Commissioner of Internal Revenue | 324 F2d 725 | United States Court of Appeals, Ninth Circuit | United States | 27 Nov 1963 | WorldLII |
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Commissioner of Internal Revenue v L Morgan | 288 F2d 676 | United States Court of Appeals, Third Circuit | United States | 13 Apr 1961 | WorldLII |
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Crane v Commissioner |
331 US 1; |
United States Supreme Court | United States | 14 Apr 1947 | WorldLII |
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International Freighting Corporation v Commissioner of Internal Revenue |
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United States | Westlaw |
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54 Tax Cas 40 |
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United Kingdom |
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Simmons, Nonrecourse Debt and Basis: Mrs Crane Where Are You Now? |
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Southern California Law Review | United States | HeinOnline / LexisNexis |
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Abegg v Commissioner |
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United Kingdom |
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