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Watts v United States   flag  5

703 F2d 346
United States Court of Appeals, Ninth Circuit
United States
27th January, 1983

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gladden, Petitioners-Appellants v Commissioner of Internal Revenue, Respondent-Appellee 262 F3d 851 United States Court of Appeals, Ninth Circuit United States 20 Aug 2001 WorldLII flag 1
Lucky Stores Inc and Subsidiaries v Commissioner of Internal Revenue 153 F3d 964; 82 AFTR2d 98-5815 United States Court of Appeals, Ninth Circuit United States 20 Aug 1998 WorldLII flag 5
Lovelace v United States [1991] USCA9 1751 United States Court of Appeals, Ninth Circuit United States 19 Dec 1991 WorldLII flag
Beisler v Commissioner of Internal Revenue 814 F2d 1304; 59 AFTR2d 87-964 United States Court of Appeals, Ninth Circuit United States 9 Apr 1987 WorldLII flag 11
Beisler v Commissioner of Internal Revenue 787 F2d 1325; 57 AFTR2d 86-1241 United States Court of Appeals, Ninth Circuit United States 18 Apr 1986 WorldLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hutchinson v United States 677 F2d 1322 United States Court of Appeals, Ninth Circuit United States 26 May 1982 WorldLII flag 19
Martinez v United States 669 F2d 568 United States Court of Appeals, Ninth Circuit United States 16 Feb 1982 WorldLII flag 9
Wood v United States 590 F2d 321 United States Court of Appeals, Ninth Circuit United States 29 Jan 1979 WorldLII flag 6
British Airways Board v Boeing Co 585 F2d 946 United States Court of Appeals, Ninth Circuit United States 8 Nov 1978 WorldLII flag 52
Groves v United States 533 F2d 1376; 43 ALRFed 523 United States Court of Appeals, Fifth Circuit United States 25 Jun 1976 WorldLII flag 8
Commissioner v Idaho Power Co 418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397 United States Supreme Court United States 24 Jun 1974 WorldLII flag 50
Idaho Power Co v Commissioner of Internal Revenue 477 F2d 688 United States Court of Appeals, Ninth Circuit United States 30 Apr 1973 WorldLII flag 4
Merchants Industrial Bank v Commissioner of Internal Revenue 475 F2d 1063 United States Court of Appeals, Tenth Circuit United States 20 Mar 1973 WorldLII flag 7
Bushie v Stenocord Corporation 460 F2d 116 United States Court of Appeals, Ninth Circuit United States 15 Mar 1972 WorldLII flag 52
United States v Dibble 429 F2d 598 United States Court of Appeals, Ninth Circuit United States 6 Jul 1970 WorldLII flag 28
Adickes v SH Kress & Co (1969) 398 US 144; 31 FRD 647; 26 L Ed 142; 26 L Ed 2d 142; 90 SCt 1598; [1970] Moore 754 United States Supreme Court United States 1 Jun 1970 WorldLII flag 1391
McGuire v Columbia Broadcasting System, Inc 399 F2d 902 United States Court of Appeals, Ninth Circuit United States 5 Sep 1968 WorldLII flag 17
Lewis v Reynolds 284 US 281; 76 L Ed 293; 52 SCt 145 United States Supreme Court United States 15 Feb 1932 WorldLII flag 80
St Louis Bank for Cooperatives v United States 624 F2d 1041; 224 Ct Cl 289 United States Westlaw flag 6
Frost v Executors of the Estate of Morrison 440 US 981; 60 L Ed 2d 241; 99 SCt 1790 United States Supreme Court United States Westlaw flag 102
429 US 1000 429 US 1000; 50 L Ed 2d 611; 97 SCt 530 United States Supreme Court United States Westlaw flag 79
Hines v Commissioner 72 Tax Cas 715 United Kingdom flag 6
26 USC 401 26 USC 401 United States Code United States LII (Cornell) flag 66
26 USC 105 26 USC 105 United States Code United States LII (Cornell) flag 7

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