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Owen v Commissioner Internal Revenue Service     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Peracchi v Commissioner of Internal Revenue	143 F3d 487; 81 AFTR2d 98-1754	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII		2
Schiff v United States	942 F2d 348; 60 USLW 2152; 68 AFTR2d 91-5364	United States Court of Appeals, Sixth Circuit	United States	1 Oct 1991	WorldLII		2
Borchers v Commissioner of Internal Revenue	943 F2d 22; 68 AFTR2d 91-5439	United States Court of Appeals, Eighth Circuit	United States	23 Aug 1991	WorldLII		3
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Connor v Commissioner of Internal Revenue	847 F2d 985; 56 USLW 2703; 61 AFTR2d 88-1229	United States Court of Appeals, First Circuit	United States	26 May 1988	WorldLII		7
Hoisington v Commissioner of Internal Revenue	833 F2d 1398; 60 AFTR2d 87-6091	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1987	WorldLII		4
McNamara v Commissioner of Internal Revenue	827 F2d 168; 60 AFTR2d 87-5573	United States Court of Appeals, Seventh Circuit	United States	19 Aug 1987	WorldLII		10
Commissioner v Asphalt Products Co	482 US 117; 96 L Ed 2d 97; 107 SCt 2275	United States Supreme Court	United States	1 Jun 1987	WorldLII		21
Cir 1987), and Miller v Commissioner	85 Tax Cas 1064		United Kingdom	circa 1987			1
Hokanson v Commissioner	730 F2d 1245	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1984	WorldLII		18
Jackson v Commissioner of Internal Revenue	708 F2d 1402	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1983	WorldLII		7
Commissioner v Tufts	461 US 300; 103 SCt 1826; 75 L Ed 2d 863	United States Supreme Court	United States	2 May 1983	WorldLII		35
Rosen v C I R	515 F2d 507	United States Court of Appeals, Third Circuit	United States	9 May 1975	WorldLII		33
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Smith v Commissioner	84 Tax Cas 889		United Kingdom	circa 1983			1
Ridder v Commissioner	76 Tax Cas 867		United Kingdom	circa 1983			8
Rosen v Commissioner	62 Tax Cas 11		United Kingdom	circa 1983			3
26 USC 7482	26 USC 7482	United States Code	United States	circa 1983	LII (Cornell)		240
19 Beaver County Legal Journal 41	19 Beaver County Legal Journal 41	Beaver County Legal Journal	United States - Pennsylvania				1