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Kelley v Commissioner of Internal Revenue     21

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Anthony Dijohn v Commissioner Internal Revenue Service	[1993] USCA9 2557	United States Court of Appeals, Ninth Circuit	United States	20 Aug 1993	WorldLII
Bass v Commissioner of Internal Revenue	[1992] USCA9 2768	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1992	WorldLII
Brnilovich v Commissioner of Internal Revenue	[1992] USCA9 2513	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1992	WorldLII
Bufferd v Commissioner	506 US 523; 122 L Ed 2d 306; 113 SCt 927	United States Supreme Court	United States	25 Jan 1993	WorldLII		11
Bufferd v Commissioner of Internal Revenue	952 F2d 675; 69 AFTR2d 92-465	United States Court of Appeals, Second Circuit	United States	3 Jan 1992	WorldLII		3
Burdick v Commissioner Internal Revenue Service	979 F2d 1369; 70 AFTR2d 92-6287	United States Court of Appeals, Ninth Circuit	United States	18 Nov 1992	WorldLII
Charlton v Commissioner of Internal Revenue	990 F2d 1161; 71 AFTR2d 93-1595	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1993	WorldLII		1
Eck v Commissioner of Internal Revenue	[1993] USCA9 2195	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1993	WorldLII
Erhard v Commissioner Internal Revenue Service	46 F3d 1470; 75 AFTR2d 95-957	United States Court of Appeals, Ninth Circuit	United States	8 Feb 1995	WorldLII		5
Estate of Arnaud v Commissioner Internal Revenue Service	895 F2d 624; 65 AFTR2d 90-1196	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1990	WorldLII
Fehlhaber v Commissioner Internal Revenue Service	[1992] USCA11 210	United States Court of Appeals, Eleventh Circuit	United States	24 Feb 1992	WorldLII
Fendell v Commissioner of Internal Revenue	906 F2d 362; 66 AFTR2d 90-5028	United States Court of Appeals, Eighth Circuit	United States	21 Aug 1990	WorldLII		3
Fry v Commissioner Internal Revenue Service	[1993] USCA9 3108	United States Court of Appeals, Ninth Circuit	United States	4 Oct 1993	WorldLII
Green v Commissioner of Internal Revenue	963 F2d 783; 61 USLW 2029; 70 AFTR2d 92-5077	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1992	WorldLII		1
Heasley v Commissioner of Internal Revenue	967 F2d 116; 70 AFTR2d 92-5398	United States Court of Appeals, Fifth Circuit	United States	20 Jul 1992	WorldLII		13
Holmes v Director of the Department of Revenue and Taxation Government of Guam	937 F2d 481; 68 AFTR2d 91-5299	United States Court of Appeals, Ninth Circuit	United States	1 Jul 1991	WorldLII
Nazarian v Commissioner Internal Revenue Service	[1993] USCA9 677	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1993	WorldLII
Siben v Commissioner of Internal Revenue	930 F2d 1034; 59 USLW 2660; 67 AFTR2d 91-891	United States Court of Appeals, Second Circuit	United States	18 Apr 1991	WorldLII		6
Third Dividend/dardanos Associates v Commissioner Internal Revenue Service	88 F3d 821; 78 AFTR2d 96-5257	United States Court of Appeals, Ninth Circuit	United States	9 Jul 1996	WorldLII		1
Wolf v Commissioner	4 F3d 709; 72 AFTR2d 93-5740	United States Court of Appeals, Ninth Circuit	United States	27 Aug 1993	WorldLII		12
Wright Commissioner of Internal Revenue	[1989] USCA9 1105	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1989	WorldLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bankers' Pocahontas Coal Co v Burnet	287 US 308; 77 L Ed 325; 53 SCt 150; 77 L Ed 2d 325	United States Supreme Court	United States	5 Dec 1932	WorldLII		37
Cloes v Commissioner	79 Tax Cas 933		United Kingdom	circa 1932			5
Combs II v United States	655 F2d 90	United States Court of Appeals, Sixth Circuit	United States	23 Sep 1981	WorldLII		1
Combs v United States	490 FSupp 19		United States		Westlaw		1
Commissioner of Internal Revenue v Estate Long	304 F2d 136	United States Court of Appeals, Ninth Circuit	United States	25 May 1962	WorldLII		2
Hughes Air Corporation v Public Utilities Commission	644 F2d 1334	United States Court of Appeals, Ninth Circuit	United States	11 May 1981	WorldLII		28
Leonhart v Commissioner of Internal Revenue	414 F2d 749	United States Court of Appeals, Fourth Circuit	United States	12 Jun 1969	WorldLII		11
Paccar Inc v Commissioner Internal Revenue Service	849 F2d 393; 62 AFTR2d 88-5021	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1988	WorldLII		13
Polizzi v Commissioner of Internal Revenue	247 F2d 875	United States Court of Appeals, Sixth Circuit	United States	30 Sep 1957	WorldLII		8
reprinted in	[1958-3] CB 922			circa 1958			7
Vukasovich, Inc v Commissioner	790 F2d 1409; 58 AFTR2d 86-5107	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1986	WorldLII		27
97-354 Sec 4	97-354 SEC 4		United States	circa 1986			1