26 USC 1946 64

26 USC 1946

United States Code

United States

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Estate Genenwein Genenwein v Commissioner of Internal Revenue	243 F2d 879	United States Court of Appeals, Sixth Circuit	United States	24 Apr 1957	WorldLII
United States v Brisbane	[1957] USCA3 1	United States Court of Appeals, Third Circuit	United States	2 Jan 1957	WorldLII
United States v Brisbane	[1956] USCA3 348	United States Court of Appeals, Third Circuit	United States	17 Dec 1956	WorldLII
Coates v Commissioner of Internal Revenue	234 F2d 459	United States Court of Appeals, Eighth Circuit	United States	19 Jun 1956	WorldLII	15
Richardson v Commissioner of Internal Revenue	[1956] USCA4 131	United States Court of Appeals, Fourth Circuit	United States	22 May 1956	WorldLII
Bradford v Commissioner of Internal Revenue	233 F2d 935	United States Court of Appeals, Sixth Circuit	United States	22 May 1956	WorldLII	7
Richardson v Commissioner of Internal Revenue	234 F2d 248	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1956	WorldLII	6
Monge v G Smyth	229 F2d 361	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1956	WorldLII	13
Monge v G Smyth	[1956] USCA9 14	United States Court of Appeals, Ninth Circuit	United States	17 Jan 1956	WorldLII
Smyth v A Sullivan L	227 F2d 12	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1955	WorldLII	2
Kirschenmann v C Westover Kirschenmann	[1955] USCA9 424	United States Court of Appeals, Ninth Circuit	United States	10 Oct 1955	WorldLII
Seaboard Finance Co v Commissioner of Internal Revenue	225 F2d 808	United States Court of Appeals, Ninth Circuit	United States	6 Sep 1955	WorldLII
Peony Park v W O'Malley L Webber	223 F2d 668	United States Court of Appeals, Eighth Circuit	United States	24 Jun 1955	WorldLII	7
William Powell Foundation v Commissioner of Internal Revenue	222 F2d 68	United States Court of Appeals, Seventh Circuit	United States	27 Apr 1955	WorldLII	2
Bard-Parker Co v Commissioner of Internal Revenue	[1955] USCA2 203	United States Court of Appeals, Second Circuit	United States	11 Apr 1955	WorldLII	3
Kirschenmann v C Westover Kirschenmann	225 F2d 69	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1955	WorldLII	5
Megibow v Commissioner of Internal Revenue	[1955] USCA3 6	United States Court of Appeals, Third Circuit	United States	4 Jan 1955	WorldLII
Commissioner of Internal Revenue v Fox	218 F2d 347	United States Court of Appeals, Third Circuit	United States	30 Dec 1954	WorldLII
Bard-Parker Co v Commissioner of Internal Revenue	218 F2d 52	United States Court of Appeals, Second Circuit	United States	10 Nov 1954	WorldLII	8
Commissioner of Internal Revenue v Fox	[1954] USCA3 266	United States Court of Appeals, Third Circuit	United States	4 Nov 1954	WorldLII
Megibow v Commissioner of Internal Revenue	218 F2d 687	United States Court of Appeals, Third Circuit	United States	7 Oct 1954	WorldLII	4
Latta v Commissioner of Internal Revenue	212 F2d 164	United States Court of Appeals, Third Circuit	United States	24 Mar 1954	WorldLII
United States v Premier Oil Refining Co of Texas	[1954] USCA5 117	United States Court of Appeals, Fifth Circuit	United States	22 Mar 1954	WorldLII
Fort Pitt Brewing Co v Commissioner of Internal Revenue	[1954] USCA3 99	United States Court of Appeals, Third Circuit	United States	11 Mar 1954	WorldLII
Latta v Commissioner of Internal Revenue	[1954] USCA3 52	United States Court of Appeals, Third Circuit	United States	4 Feb 1954	WorldLII
Chicago Title Trust Co v United States	209 F2d 773	United States Court of Appeals, Seventh Circuit	United States	2 Feb 1954	WorldLII	4
United States v Premier Oil Refining Co of Texas	209 F2d 692	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1954	WorldLII	4
Fort Pitt Brewing Co v Commissioner of Internal Revenue	210 F2d 6	United States Court of Appeals, Third Circuit	United States	5 Jan 1954	WorldLII	5
Hardaway Motor Co v Commissioner of Internal Revenue	207 F2d 872	United States Court of Appeals, Fifth Circuit	United States	18 Nov 1953	WorldLII	3
Scofield v Rio Farms	205 F2d 68	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1953	WorldLII	4
Commissioner Internal Revenue v Roberts	[1953] USCA4 65	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1953	WorldLII	1
Commissioner Internal Revenue v Roberts	203 F2d 304	United States Court of Appeals, Fourth Circuit	United States	17 Mar 1953	WorldLII	17
Arkansas-Oklahoma Gas Co v Commissioner of Internal Revenue	201 F2d 98	United States Court of Appeals, Eighth Circuit	United States	20 Jan 1953	WorldLII	3
Prosperity Co v Commissioner of Internal Revenue	201 F2d 499	United States Court of Appeals, Second Circuit	United States	5 Jan 1953	WorldLII	2
Prosperity Co v Commissioner of Internal Revenue	[1952] USCA2 458	United States Court of Appeals, Second Circuit	United States	9 Dec 1952	WorldLII
Heitsch v Kavanagh	200 F2d 178	United States Court of Appeals, Sixth Circuit	United States	19 Nov 1952	WorldLII	2
Epmeier v United States	199 F2d 508	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1952	WorldLII	10
Duke v Commissioner of Internal Revenue	[1952] USCA2 334	United States Court of Appeals, Second Circuit	United States	7 Oct 1952	WorldLII	2
Feinberg v Commissioner of Internal Revenue	[1952] USCA3 255	United States Court of Appeals, Third Circuit	United States	13 Aug 1952	WorldLII
Deal v Morrow	[1952] USCA5 413	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1952	WorldLII
Ehrlich v Commissioner of Internal Revenue	198 F2d 158	United States Court of Appeals, First Circuit	United States	14 Jul 1952	WorldLII
Jones v Herber	198 F2d 544	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1952	WorldLII	10
Deal v Morrow	197 F2d 821	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1952	WorldLII	1
Allen v Atlanta Metallic Casket Co	197 F2d 460	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1952	WorldLII	2
Scofield v John Bremond Co	197 F2d 331	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1952	WorldLII
Hofferbert v Anderson Oldsmobile	197 F2d 504	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1952	WorldLII	8
Kress v Stanton	[1952] USCA3 202	United States Court of Appeals, Third Circuit	United States	29 May 1952	WorldLII
Stifel v Commissioner of Internal Revenue	[1952] USCA2 256	United States Court of Appeals, Second Circuit	United States	15 May 1952	WorldLII
Sharon Herald Co v Granger	[1952] USCA3 135	United States Court of Appeals, Third Circuit	United States	10 Apr 1952	WorldLII
Hofferbert v Anderson Oldsmobile	[1952] USCA4 72	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1952	WorldLII
Kress v Stanton	[1952] USCA3 82	United States Court of Appeals, Third Circuit	United States	4 Mar 1952	WorldLII
Houston Farms Development Co v Commissioner of Internal Revenue	194 F2d 520	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1952	WorldLII
Sharon Herald Co v Granger	195 F2d 890	United States Court of Appeals, Third Circuit	United States	18 Dec 1951	WorldLII	10
Burford-Toothaker Tractor Co v Commissioner of Internal Revenue	[1951] USCA5 385	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1951	WorldLII
Burford-Toothaker Tractor Co v Commissioner of Internal Revenue	192 F2d 633	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1951	WorldLII	36
Douglas Hotel Co v Commissioner of Internal Revenue	190 F2d 766	United States Court of Appeals, Eighth Circuit	United States	25 Jul 1951	WorldLII	5
Duffy v Birmingham	190 F2d 738	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1951	WorldLII	9
Mueller Co v Commissioner of Internal Revenue	[1951] USCA3 168	United States Court of Appeals, Third Circuit	United States	20 Jun 1951	WorldLII	1
Misbourne Pictures Ltd v Johnson	[1951] USCA2 293	United States Court of Appeals, Second Circuit	United States	11 Jun 1951	WorldLII
Misbourne Pictures Ltd v Johnson	189 F2d 774	United States Court of Appeals, Second Circuit	United States	11 May 1951	WorldLII	3
Edward Ellis Sons v United States	[1951] USCA3 74	United States Court of Appeals, Third Circuit	United States	13 Mar 1951	WorldLII
Edward Ellis Sons v United States	187 F2d 698	United States Court of Appeals, Third Circuit	United States	21 Feb 1951	WorldLII	4
Mueller Co v Commissioner of Internal Revenue	190 F2d 120	United States Court of Appeals, Third Circuit	United States	9 Nov 1950	WorldLII	25
Builders Steel Co v Commissioner of Internal Revenue	179 F2d 377	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII	48

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