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26 USC 163; [1954] Sec 163     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Miller v United States	65 F3d 687; 76 AFTR2d 95-6193	United States Court of Appeals, Eighth Circuit	United States	7 Sep 1995	WorldLII		10
Flood v United States	33 F3d 1174; 74 AFTR2d 94-6122	United States Court of Appeals, Ninth Circuit	United States	31 Aug 1994	WorldLII
United States v Wexler W	31 F3d 117; 74 AFTR2d 94-5310	United States Court of Appeals, Third Circuit	United States	12 Aug 1994	WorldLII		6
Ferguson II v Commissioner of Internal Revenue	29 F3d 98; 74 AFTR2d 94-5371	United States Court of Appeals, Second Circuit	United States	13 Jul 1994	WorldLII		3
Ra Hildebrand v Commissioner of Internal Revenue	28 F3d 1024; 74 AFTR2d 94-5189	United States Court of Appeals, Tenth Circuit	United States	22 Jun 1994	WorldLII		7
Sharp v United States	14 F3d 583; 73 AFTR2d 94-511	United States Court of Appeals, Federal Circuit	United States	28 Dec 1993	WorldLII		19
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII		1
Gatto v Commissioner of Internal Revenue	1 F3d 826; 72 AFTR2d 93-5576	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1993	WorldLII		1
Ames v Commissioner of Internal Revenue	[1991] USCA10 637	United States Court of Appeals, Tenth Circuit	United States	8 Jul 1991	WorldLII
Shirar v Commissioner Internal Revenue Service	916 F2d 1414; 66 AFTR2d 90-5705	United States Court of Appeals, Ninth Circuit	United States	6 Nov 1990	WorldLII		2
Hayden v Commissioner of Internal Revenue	889 F2d 1548; 65 AFTR2d 90-343	United States Court of Appeals, Sixth Circuit	United States	22 Nov 1989	WorldLII		5
Estate of Yaeger v Commissioner of Internal Revenue	889 F2d 29; 64 AFTR2d 89-5801	United States Court of Appeals, Second Circuit	United States	7 Nov 1989	WorldLII		5
Fox v Commissioner of Internal Revenue	874 F2d 560; 63 AFTR2d 89-1354	United States Court of Appeals, Eighth Circuit	United States	11 May 1989	WorldLII		3
Levin v Commissioner of Internal Revenue	832 F2d 403; 60 AFTR2d 87-5884	United States Court of Appeals, Seventh Circuit	United States	20 Oct 1987	WorldLII		15
Polakof v Commissioner of Internal Revenue	820 F2d 321; 60 AFTR2d 87-5170	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1987	WorldLII		16
Stratmore v Commissioner of Internal Revenue	785 F2d 419; 54 USLW 2490; 57 AFTR2d 86-977	United States Court of Appeals, Third Circuit	United States	12 Mar 1986	WorldLII		1
City of Charlottesville Virginia v Federal Energy Regulatory Commission	774 F2d 1205; 249 USApp DC 236	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	18 Oct 1985	WorldLII		4
Foster v Commissioner of Internal Revenue	756 F2d 1430; 55 AFTR2d 85-1285	United States Court of Appeals, Ninth Circuit	United States	3 Apr 1985	WorldLII		18
Borchert v United States	757 F2d 209; 55 AFTR2d 85-1123	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1985	WorldLII		1
Norton v Commissioner of Internal Revenue	474 F2d 608	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1973	WorldLII		5
Columbia Gas System Inc v United States	473 F2d 1244	United States Court of Appeals, Second Circuit	United States	9 Jan 1973	WorldLII		6
Trans-Atlantic Co v Commissioner of Internal Revenue	469 F2d 1189	United States Court of Appeals, Third Circuit	United States	21 Nov 1972	WorldLII		3
Tampa Gulf Coast Railroad Co v Commissioner of Internal Revenue	469 F2d 263	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1972	WorldLII		1
Portage Plastics Co v United States	470 F2d 308	United States Court of Appeals, Seventh Circuit	United States	19 Oct 1972	WorldLII		3
Woodson-Tenent Laboratories Inc v United States	454 F2d 637	United States Court of Appeals, Sixth Circuit	United States	1 Feb 1972	WorldLII		2
Fin Hay Realty Co v United States	398 F2d 694	United States Court of Appeals, Third Circuit	United States	20 Jun 1968	WorldLII		14
Lifschultz v Commissioner of Internal Revenue	[1968] USCA2 232	United States Court of Appeals, Second Circuit	United States	15 Apr 1968	WorldLII
Wisconsin Cheeseman, Inc v United States	388 F2d 420	United States Court of Appeals, Seventh Circuit	United States	4 Jan 1968	WorldLII		15
United States v Haskel Engineering & Supply Co	380 F2d 786	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1967	WorldLII		5
Motel Co v Commissioner of Internal Revenue	340 F2d 445	United States Court of Appeals, Second Circuit	United States	18 Jan 1965	WorldLII		4
Jockmus v United States	[1964] USCA2 491	United States Court of Appeals, Second Circuit	United States	8 Jul 1964	WorldLII		2
Bridges v Commissioner of Internal Revenue	[1963] USCA4 373	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII		3