Young v Commissioner 8

240 F3d 369

United States Court of Appeals, Fourth Circuit

United States

16th February, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
abrogated on other grounds by Comm'r v Banks	543 US 426; 125 SCt 826; 160 L Ed 2d 859	Cir 2000))	United States	24 Jan 2005	WorldLII	5
Raymond v United States	355 F3d 107	United States Court of Appeals, Second Circuit	United States	13 Jan 2004	WorldLII	2
John W Banks, II v Commissioner of Internal Revenue	345 F3d 373	United States Court of Appeals, Sixth Circuit	United States	30 Sep 2003	WorldLII	4
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII	6
Nancy J Hukkanen-Campbell, Petitioner - Appellant, v Commissioner of Internal Revenue, Respondent - Appellee	274 F3d 1312	United States Court of Appeals, Tenth Circuit	United States	19 Dec 2001	WorldLII	6
Eldon R Kenseth and Susan M Kenseth, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	259 F3d 881	United States Court of Appeals, Seventh Circuit	United States	7 Aug 2001	WorldLII	8
Choice Hotels International, Incorporated, Plaintiff-Appellee, v BSR Tropicana Resort, Incorporated, a Florida Corporation; Susan Hounsom; Milton Johnson, Defendants-Appellants	252 F3d 707	United States Court of Appeals, Fourth Circuit	United States	8 Jun 2001	WorldLII	4
Mattie Foster, Plaintiff-Appellant, v United States of America, Defendant-Appellee	249 F3d 1275	United States Court of Appeals, Eleventh Circuit	United States	30 Apr 2001	WorldLII	5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee	220 F3d 353	United States Court of Appeals, Fifth Circuit	United States	21 Jul 2000	WorldLII	11
Coady v Commissioner	213 F3d 1187	United States Court of Appeals, Ninth Circuit	United States	14 Jun 2000	WorldLII	9
Willie Mae Barlow DAVIS, Petitioner-Appellee, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant	210 F3d 1346	United States Court of Appeals, Eleventh Circuit	United States	27 Apr 2000	WorldLII	7
Estate of Clarks v United States	202 F3d 854	United States Court of Appeals, Sixth Circuit	United States	13 Jan 2000	WorldLII	11
Waterman, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	179 F3d 123	United States Court of Appeals, Fourth Circuit	United States	3 Jun 1999	WorldLII	3
Scrimgeour Lp	149 F3d 318; 82 AFTR2d 98-5393; 154 ALRFed 745	United States Court of Appeals, Fourth Circuit	United States	24 Jul 1998	WorldLII	7
Bagley v Commissioner of Internal Revenue	121 F3d 393; 80 AFTR2d 97-5739	United States Court of Appeals, Eighth Circuit	United States	1 Oct 1997	WorldLII	6
Kitch v Commissioner of Internal Revenue	103 F3d 104; 79 AFTR2d 97-301	United States Court of Appeals, Tenth Circuit	United States	31 Mar 1997	WorldLII	1
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII	13
Baylin v United States	43 F3d 1451; 63 USLW 2441; 75 AFTR2d 95-383	United States Court of Appeals, Federal Circuit	United States	5 Jan 1995	WorldLII	11
Arnes v United States	981 F2d 456; 71 AFTR2d 93-369	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1992	WorldLII	5
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII	38
Riley v Commissioner	649 F2d 768	United States Court of Appeals, Tenth Circuit	United States	20 May 1981	WorldLII	8
O'Brien v Commissioner of Internal Revenue	319 F2d 532	United States Court of Appeals, Tenth Circuit	United States	7 Aug 1963	WorldLII	7
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII	53
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII	196
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII	26
Kelly v Commissioner of Internal Revenue	228 F2d 512	United States Court of Appeals, Seventh Circuit	United States	4 Jan 1956	WorldLII	10
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII	159
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII	243
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII	197
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII	147
Chanticleer Skyline Room, Inc v Greer	319 A2d 802; 271 Md 693		United States - Maryland	circa 1999		2
258 Se2d 829	258 SE2d 829		United States	circa 1999		1
247 Se2d 305	247 SE2d 305		United States	circa 1999		1
Aetna Cas & Sur Co v Starkey	116 Mich App 640; 323 NW2d 325		United States - Michigan	circa 1999		2
Young v Comm'r	113 Tax Cas 152		United Kingdom	circa 1999		1
Bagley v Commissioner	105 Tax Cas 396		United Kingdom	circa 1999		4
Blatt v Commissioner	102 Tax Cas 77		United Kingdom	circa 1999		4
Dillon v Consolidated Delivery, Inc	43 NCApp 395	North Carolina Court of Appeals	United States - North Carolina	circa 1999		1
O'Brien v Commissioner	38 Tax Cas 707		United Kingdom	circa 1999		9
Covington v Rhodes	38 NCApp 61	North Carolina Court of Appeals	United States - North Carolina	circa 1999		1
Kelly v Commissioner	23 Tax Cas 682		United Kingdom	circa 1999		3
Barnum v Commissioner	19 Tax Cas 401		United Kingdom			1

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