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Signet Banking Corporation v Commissioner of Internal Revenue   flag  2

118 F3d 239; 80 AFTR2d 97-5362
United States Court of Appeals, Fourth Circuit
United States
8th July, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Am Express Co v United States 262 F3d 1376 United States Court of Appeals, Federal Circuit United States 23 Aug 2001 WorldLII flag 18
Snowa v Commissioner of Internal Revenue 123 F3d 190; 80 AFTR2d 97-6127 United States Court of Appeals, Fourth Circuit United States 19 Aug 1997 WorldLII flag 6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner v National Alfalfa Dehydrating & Milling Co 417 US 134; 94 SCt 2129; 40 L Ed 2d 717 United States Supreme Court United States 28 May 1974 WorldLII flag 65
[1971-2] CB 549 [1971-2] CB 549 circa 1971 3
Schlude v Commissioner of Internal Revenue 372 US 128; 9 L Ed 2d 633; 83 SCt 601 United States Supreme Court United States 18 Feb 1963 WorldLII flag 47
American Automobile Ass'n v United States 367 US 687; 81 SCt 1727 United States Supreme Court United States 9 Oct 1961 WorldLII flag 59
Commissioner of Internal Revenue v Court Holding Co 324 US 331; 89 L Ed 981; 65 SCt 707 United States Supreme Court United States 12 Mar 1945 WorldLII flag 272
Signet Banking Corporation v Commissioner 106 Tax Cas 117 United Kingdom flag 2

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