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26 USC 46     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hauptli v Commissioner of Internal Revenue	902 F2d 1505; 65 AFTR2d 90-1086	United States Court of Appeals, Tenth Circuit	United States	8 May 1990	WorldLII		2
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII		3
Borchers v Commissioner of Internal Revenue	889 F2d 790; 65 AFTR2d 90-462	United States Court of Appeals, Eighth Circuit	United States	16 Nov 1989	WorldLII		1
Campbell v Commissioner of Internal Revenue	868 F2d 833; 63 AFTR2d 89-728	United States Court of Appeals, Sixth Circuit	United States	24 Aug 1989	WorldLII		7
McEachron v Commissioner of Internal Revenue	873 F2d 176; 63 AFTR2d 89-1153	United States Court of Appeals, Eighth Circuit	United States	30 Nov 1988	WorldLII		3
Southwestern Public Service Co v Federal Energy Regulatory Commission	842 F2d 1204; 93 PUR4th 544	United States Court of Appeals, Tenth Circuit	United States	27 May 1988	WorldLII		2
Connor v Commissioner of Internal Revenue	847 F2d 985; 56 USLW 2703; 61 AFTR2d 88-1229	United States Court of Appeals, First Circuit	United States	26 May 1988	WorldLII		7
McNamara v Commissioner of Internal Revenue	827 F2d 168; 60 AFTR2d 87-5573	United States Court of Appeals, Seventh Circuit	United States	19 Aug 1987	WorldLII		10
Freesen v Commissioner of Internal Revenue	798 F2d 195; 58 AFTR2d 86-5542	United States Court of Appeals, Seventh Circuit	United States	8 Aug 1986	WorldLII		2
Seligman v Commissioner of Internal Revenue	796 F2d 116; 58 AFTR2d 86-5539	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1986	WorldLII		3
Nelson v Commissioner of Internal Revenue	793 F2d 179; 58 AFTR2d 86-5117	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1986	WorldLII		1
Illinois Power Co v Commissioner of Internal Revenue	792 F2d 683; 58 AFTR2d 86-5122	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1986	WorldLII		15
Texas Power and Light Co v FCC	784 F2d 1265	United States Court of Appeals, Fifth Circuit	United States	17 Mar 1986	WorldLII		4
Papago Tribal Utility Authority v Federal Energy Regulatory Commission	776 F2d 828	United States Court of Appeals, Ninth Circuit	United States	13 Nov 1985	WorldLII		1
Paralyzed Veterans of America v Civil Aeronautics Board	[1985] USCADC 148	United States Court of Appeals, District of Columbia Circuit	United States	26 Apr 1985	WorldLII
Comdisco Inc v United States	756 F2d 569; 55 AFTR2d 85-1006	United States Court of Appeals, Seventh Circuit	United States	6 Mar 1985	WorldLII		11
Hokanson v Commissioner	730 F2d 1245	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1984	WorldLII		18
Ao Smith Corporation v United States	691 F2d 1220	United States Court of Appeals, Seventh Circuit	United States	25 Oct 1982	WorldLII		2
Public Service Co of New Mexico v United States	431 F2d 980	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1970	WorldLII		4
Williams v Washington Metropolitan Area Transit Comm'n	415 F2d 922; 134 USApp DC 342	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Feb 1969	WorldLII		38