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26 USC 6661     23

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Norgaard v Commissioner	939 F2d 874; 68 AFTR2d 91-5302	United States Court of Appeals, Ninth Circuit	United States	30 Jul 1991	WorldLII		22
Sandvall v Commissioner Internal Revenue K L Sandvall	898 F2d 455; 66 AFTR2d 90-5065	United States Court of Appeals, Fifth Circuit	United States	16 Apr 1990	WorldLII		18
Commissioner of Internal Revenue v A Miller	914 F2d 586; 66 AFTR2d 90-5620	United States Court of Appeals, Fourth Circuit	United States	21 Sep 1990	WorldLII		13
Conti v Commissioner of Internal Revenue	39 F3d 658; 74 AFTR2d 94-6867	United States Court of Appeals, Sixth Circuit	United States	9 Nov 1994	WorldLII		10
Karr v Commissioner of Internal Revenue	924 F2d 1018; 67 AFTR2d 91-653	United States Court of Appeals, Eleventh Circuit	United States	27 Feb 1991	WorldLII		10
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
Mauerman v Commissioner of Internal Revenue	22 F3d 1001; 73 AFTR2d 94-2002	United States Court of Appeals, Tenth Circuit	United States	25 Apr 1994	WorldLII		7
Streber v Hunter	221 F3d 701	United States Court of Appeals, Fifth Circuit	United States	4 Aug 2000	WorldLII		4
McCoy Enterprises Inc v Commissioner of Internal Revenue	58 F3d 557; 76 AFTR2d 95-5302	United States Court of Appeals, Tenth Circuit	United States	20 Jun 1995	WorldLII		4
Fein Fein v United States	22 F3d 631; 73 AFTR2d 94-2287	United States Court of Appeals, Fifth Circuit	United States	14 Jun 1994	WorldLII		4
Vorsheck v Commissioner of Internal Revenue	933 F2d 757; 67 AFTR2d 91-1023	United States Court of Appeals, Ninth Circuit	United States	16 May 1991	WorldLII		4
Osteen v Commissioner of Internal Revenue	62 F3d 356; 76 AFTR2d 95-6013	United States Court of Appeals, Eleventh Circuit	United States	25 Aug 1995	WorldLII		3
Reinke v Commissioner of Internal Revenue	46 F3d 760; 75 AFTR2d 95-736	United States Court of Appeals, Eighth Circuit	United States	26 Jan 1995	WorldLII		3
Unger v Commissioner of Internal Revenue	936 F2d 1316; 68 AFTR2d 91-5204; 290 USApp DC 259	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	28 Jun 1991	WorldLII		3
Burke v Commissioner of Internal Revenue	929 F2d 110; 67 AFTR2d 91-824	United States Court of Appeals, Second Circuit	United States	4 Apr 1991	WorldLII		3
Duncan v Commissioner of Internal Revenue	68 F3d 315; 64 USLW 2270; 76 AFTR2d 95-6769	United States Court of Appeals, Ninth Circuit	United States	15 Dec 1995	WorldLII		2
Scoggins v Commissioner Internal Revenue Service	46 F3d 950; 75 AFTR2d 95-762	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1995	WorldLII		2
Fisher v Commissioner for Internal Revenue	45 F3d 396; 75 AFTR2d 95-1135	United States Court of Appeals, Tenth Circuit	United States	23 Jan 1995	WorldLII		1
Farmer v United States	794 F2d 1163; 58 AFTR2d 86-5432; 55 USLW 2151	United States Court of Appeals, Sixth Circuit	United States	15 Jul 1986	WorldLII		1
Land v Commissioner Internal Revenue Service	[1992] USCA9 366	United States Court of Appeals, Ninth Circuit	United States	19 Feb 1992	WorldLII
Hittleman v Commissioner Internal Revenue Service	[1991] USCA9 1215	United States Court of Appeals, Ninth Circuit	United States	8 Oct 1991	WorldLII
Stjernholm v Commissioner of Internal Revenue	[1991] USCA10 455	United States Court of Appeals, Tenth Circuit	United States	22 May 1991	WorldLII
Affiliated Development Corporation v P Olive	65 AFTR2d 90-716; 893 F2d 647	United States Court of Appeals, Third Circuit	United States	12 Jan 1990	WorldLII