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26 USC 165     65

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westbrook v Commissioner of Internal Revenue	68 F3d 868; 76 AFTR2d 95-7397	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1995	WorldLII		7
United States v E Rosenthal	9 F3d 1016; 17 Employee Benefits Cas 1776	United States Court of Appeals, Second Circuit	United States	16 Nov 1993	WorldLII		11
Collins v Commissioner of Internal Revenue	3 F3d 625; 72 AFTR2d 93-5838	United States Court of Appeals, Second Circuit	United States	30 Aug 1993	WorldLII		1
Smith v Commissioner of Internal Revenue	[1991] USCA4 1568	United States Court of Appeals, Fourth Circuit	United States	15 Aug 1991	WorldLII
Norgaard v Commissioner	939 F2d 874; 68 AFTR2d 91-5302	United States Court of Appeals, Ninth Circuit	United States	30 Jul 1991	WorldLII		22
Washington v Commissioner of Internal Revenue	[1991] USCA6 724	United States Court of Appeals, Sixth Circuit	United States	11 Apr 1991	WorldLII
Stephens v Commissioner of Internal Revenue	905 F2d 667; 59 USLW 2008; 66 AFTR2d 90-5147; 112 ALRFed 771	United States Court of Appeals, Second Circuit	United States	11 Jun 1990	WorldLII		4
Cottage Savings Association v Commissioner of Internal Revenue	890 F2d 848; 58 USLW 2372; 64 AFTR2d 89-5878	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1990	WorldLII		3
Lombard Brothers Inc v United States	893 F2d 520; 65 AFTR2d 90-576	United States Court of Appeals, Second Circuit	United States	19 Jan 1990	WorldLII		1
San Antonio Savings Association v Commissioner of Internal Revenue	887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII		10
Murphree v United States	867 F2d 883; 63 AFTR2d 89-957	United States Court of Appeals, Fifth Circuit	United States	15 Mar 1989	WorldLII
Friedman v Commissioner of Internal Revenue	869 F2d 785; 63 AFTR2d 89-830	United States Court of Appeals, Fourth Circuit	United States	3 Mar 1989	WorldLII		13
United States v Atkins S	869 F2d 135; 63 AFTR2d 89-896	United States Court of Appeals, Second Circuit	United States	23 Feb 1989	WorldLII		6
Killingsworth v Commissioner of Internal Revenue	864 F2d 1214; 63 AFTR2d 89-735	United States Court of Appeals, Fifth Circuit	United States	8 Feb 1989	WorldLII		13
Wood v United States	863 F2d 417; 63 AFTR2d 89-709	United States Court of Appeals, Fifth Circuit	United States	20 Jan 1989	WorldLII		8
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII		9
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII		38
Hardaway Construction Co Inc v United States	852 F2d 174; 62 AFTR2d 88-5230	United States Court of Appeals, Sixth Circuit	United States	20 Jul 1988	WorldLII		1
Scully v United States	840 F2d 478; 61 AFTR2d 88-706	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1988	WorldLII		2
Purcell v Commissioner of Internal Revenue	826 F2d 470; 60 AFTR2d 87-5516	United States Court of Appeals, Sixth Circuit	United States	5 Oct 1987	WorldLII		14
Figgie International Inc v Commissioner of Internal Revenue	807 F2d 59; 58 AFTR2d 86-6262	United States Court of Appeals, Sixth Circuit	United States	23 Feb 1987	WorldLII		2
Roth Steel Tube Co v Commissioner of Internal Revenue	800 F2d 625; 58 AFTR2d 86-5808	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1986	WorldLII		19
Wehrly v United States	808 F2d 1311	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1986	WorldLII		11
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Brown v United States	790 F2d 199; [1986] AMC 2100; 54 USLW 2608; 57 AFTR2d 86-1315	United States Court of Appeals, Sixth Circuit	United States	30 Apr 1986	WorldLII		8
United States v Diamond	788 F2d 1025; 57 AFTR2d 86-1310	United States Court of Appeals, Fourth Circuit	United States	22 Apr 1986	WorldLII		5
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	WorldLII		3
Groetzinger v Commissioner of Internal Revenue	771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1985	WorldLII		6
Boothe v Commissioner of Internal Revenue	768 F2d 1140; 56 AFTR2d 85-5676	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1985	WorldLII
National-Standard Co v Commissioner of Internal Revenue	749 F2d 369; 55 AFTR2d 85-470	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1984	WorldLII		1
Yarbro v Commissioner of Internal Revenue	737 F2d 479	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1984	WorldLII		4
Miller v Commissioner of Internal Revenue	733 F2d 399	United States Court of Appeals, Sixth Circuit	United States	2 May 1984	WorldLII		1
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII		7
Vaughan United States v Vaughan	719 F2d 196	United States Court of Appeals, Sixth Circuit	United States	19 Oct 1983	WorldLII
Perkins v United States	701 F2d 771	United States Court of Appeals, Ninth Circuit	United States	14 Mar 1983	WorldLII
Rolwing-Moxley Co v United States	589 F2d 353	United States Court of Appeals, Eighth Circuit	United States	20 Dec 1978	WorldLII		3
Tomlinson v Commissioner of Internal Revenue	[1974] USCA9 571	United States Court of Appeals, Ninth Circuit	United States	12 Dec 1974	WorldLII		1
Aj Industries Inc v United States	503 F2d 660	United States Court of Appeals, Ninth Circuit	United States	12 Sep 1974	WorldLII		9
Howard v United States	497 F2d 1270	United States Court of Appeals, Seventh Circuit	United States	20 May 1974	WorldLII		2
Garner v United States	501 F2d 228	United States Court of Appeals, Ninth Circuit	United States	1 Apr 1974	WorldLII		7
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
International Trading Co v Commissioner of Internal Revenue	484 F2d 707	United States Court of Appeals, Seventh Circuit	United States	24 Jul 1973	WorldLII		4
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
Shiosaki v Commissioner of Internal Revenue	475 F2d 770	United States Court of Appeals, Ninth Circuit	United States	14 Mar 1973	WorldLII
Foltz v United States	458 F2d 600	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1972	WorldLII		3
Conner v United States	439 F2d 974	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1971	WorldLII		2
Rainbow Inn Inc v Commissioner of Internal Revenue	[1970] USCA3 546	United States Court of Appeals, Third Circuit	United States	26 Oct 1970	WorldLII		1
Mack v Commissioner of Internal Revenue	429 F2d 182	United States Court of Appeals, Sixth Circuit	United States	20 Jul 1970	WorldLII		6
Miller v Commissioner of Internal Revenue	[1970] USCA4 108	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1970	WorldLII
Super Food Services Inc v United States	416 F2d 1236	United States Court of Appeals, Seventh Circuit	United States	10 Sep 1969	WorldLII		5
Pulvers v Commissioner of Internal Revenue	407 F2d 838	United States Court of Appeals, Ninth Circuit	United States	6 Feb 1969	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
Emile F Dupont and Margaret D Dupont, v United States of America	[1967] USCA3 573	United States Court of Appeals, Third Circuit	United States	16 Nov 1967	WorldLII
Bender v United States	383 F2d 656	United States Court of Appeals, Sixth Circuit	United States	28 Sep 1967	WorldLII		2
Am Jacob v A Donnelly	374 F2d 503	United States Court of Appeals, Fifth Circuit	United States	20 Mar 1967	WorldLII
Schley v Commissioner of Internal Revenue	[1967] USCA2 191	United States Court of Appeals, Second Circuit	United States	17 Mar 1967	WorldLII		1
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Meersman v United States	370 F2d 109	United States Court of Appeals, Sixth Circuit	United States	14 Dec 1966	WorldLII
Hoppe v Commissioner of Internal Revenue	354 F2d 988	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1966	WorldLII		1
Jockmus v United States	[1964] USCA2 491	United States Court of Appeals, Second Circuit	United States	8 Jul 1964	WorldLII		2
United States v H F Keeler H	[1962] USCA9 368	United States Court of Appeals, Ninth Circuit	United States	26 Oct 1962	WorldLII
McDowell v A Ribicoff	[1961] USCA3 223	United States Court of Appeals, Third Circuit	United States	16 Jun 1961	WorldLII		3
Maurer v United States	284 F2d 122	United States Court of Appeals, Tenth Circuit	United States	4 Nov 1960	WorldLII		7
Royer's Inc v United States	265 F2d 615	United States Court of Appeals, Third Circuit	United States	7 Apr 1959	WorldLII