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26 USC 7482     240

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nancy J Hukkanen-Campbell, Petitioner - Appellant, v Commissioner of Internal Revenue, Respondent - Appellee	274 F3d 1312	United States Court of Appeals, Tenth Circuit	United States	19 Dec 2001	WorldLII		6
Olpin, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	270 F3d 1297	United States Court of Appeals, Tenth Circuit	United States	5 Nov 2001	WorldLII		2
Del Commercial Properties, Inc , Appellant v Commissioner of Internal Revenue Service, Appellee	251 F3d 210	United States Court of Appeals, District of Columbia Circuit	United States	8 Jun 2001	WorldLII		2
Katia v Popov; Peter Popov, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	246 F3d 1190	United States Court of Appeals, Ninth Circuit	United States	17 Apr 2001	WorldLII		1
Estate of Evelyn M McMorris, Deceased; Jerry D McMorris, Personal Representative, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	243 F3d 1254	United States Court of Appeals, Tenth Circuit	United States	20 Mar 2001	WorldLII		4
Michael a Ogden Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Michael a Ogden; Colleen Ogden, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	244 F3d 970	United States Court of Appeals, Fifth Circuit	United States	20 Mar 2001	WorldLII		2
Olpin, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	237 F3d 1263	United States Court of Appeals, Tenth Circuit	United States	25 Jan 2001	WorldLII
McNamara Appellants, v Commissioner of Internal Revenue, Appellee Vincent E Bot; Judy Bot, Appellants, v Commissioner of Internal Revenue, Appellee John P Hennen; Teresa Hennen, Appellants, v Commissioner of Internal Revenue, Appellee	236 F3d 410	United States Court of Appeals, Eighth Circuit	United States	29 Dec 2000	WorldLII		1
Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	232 F3d 773	United States Court of Appeals, Tenth Circuit	United States	14 Nov 2000	WorldLII		4
Estate of Hilda Ashman, Appellant, v Commissioner of Internal Revenue, Appellee	231 F3d 541	United States Court of Appeals, Ninth Circuit	United States	26 Oct 2000	WorldLII		5
Security State Bank, Petitioner-Appellee, v Commissioner of Internal Revenue, Respondent-Appellant	214 F3d 1254	United States Court of Appeals, Tenth Circuit	United States	7 Jun 2000	WorldLII
Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Commissioner of Internal Revenue, Petitioner-Appellant, v Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Respondent-Appellee	198 F3d 515	United States Court of Appeals, Fifth Circuit	United States	15 Dec 1999	WorldLII		7
Black Hills Corporation v Commissioner of Internal Revenue	73 F3d 799; 77 AFTR2d 96-363	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1996	WorldLII		6
Fruit of the Loom Incorporated v Commissioner of Internal Revenue	72 F3d 1338; 77 AFTR2d 96-372	United States Court of Appeals, Seventh Circuit	United States	5 Jan 1996	WorldLII		3
Coggin III v Commissioner of Internal Revenue	71 F3d 855; 77 AFTR2d 96-346	United States Court of Appeals, Eleventh Circuit	United States	4 Jan 1996	WorldLII		6
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII		13
Bigelow v Commissioner of Internal Revenue	65 F3d 127; 76 AFTR2d 95-6096	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1995	WorldLII
Thomas v Commissioner of Internal Revenue	62 F3d 97; 64 USLW 2129; 76 AFTR2d 95-5975	United States Court of Appeals, Fourth Circuit	United States	14 Aug 1995	WorldLII		8
Citrus Valley Estates Inc v Commissioner Internal Revenue Service Citrus Valley Estates Inc	49 F3d 1410; 63 USLW 2587; 75 AFTR2d 95-1349	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1995	WorldLII		1
Wolpaw v Commissioner of Internal Revenue	47 F3d 787; 75 AFTR2d 95-1110	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1995	WorldLII		6
Sealy Power Ltd v Commissioner of Internal Revenue	46 F3d 382; 75 AFTR2d 95-1213	United States Court of Appeals, Fifth Circuit	United States	15 Feb 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
Richards v Commissioner of Internal Revenue	37 F3d 587; 74 AFTR2d 94-6552	United States Court of Appeals, Tenth Circuit	United States	15 Dec 1994	WorldLII		3
Bell Federal Savings and Loan Association v Commissioner of Internal Revenue	40 F3d 224; 74 AFTR2d 94-6990	United States Court of Appeals, Seventh Circuit	United States	16 Nov 1994	WorldLII		4
Milligan v Commissioner Internal Revenue Service	38 F3d 1094; 74 AFTR2d 94-6714	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1994	WorldLII		4
Alexander Shokai Inc v Commissioner of Internal Revenue	34 F3d 1480; 74 AFTR2d 94-6150	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1994	WorldLII		8
Cline v Commissioner of Internal Revenue	34 F3d 480; 74 AFTR2d 94-6144	United States Court of Appeals, Seventh Circuit	United States	2 Sep 1994	WorldLII		9
Rosendo-Ramirez v Immigration and Naturalization Service	32 F3d 1085	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1994	WorldLII		10
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
Baptiste v Commissioner of Internal Revenue	29 F3d 433; 74 AFTR2d 94-5220	United States Court of Appeals, Eighth Circuit	United States	12 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
Estate of Robertson v Commissioner of Internal Revenue	15 F3d 779; 73 AFTR2d 94-2329	United States Court of Appeals, Eighth Circuit	United States	4 Feb 1994	WorldLII		6
Warda v Commissioner of Internal Revenue	15 F3d 533; 73 AFTR2d 94-839	United States Court of Appeals, Sixth Circuit	United States	26 Jan 1994	WorldLII		11
Bergford v Commissioner Internal Revenue Service	12 F3d 166; 73 AFTR2d 94-498	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1993	WorldLII
Purificato v Commissioner of Internal Revenue	9 F3d 290; 72 AFTR2d 93-6559	United States Court of Appeals, Third Circuit	United States	10 Nov 1993	WorldLII		4
Pietromonaco v Commissioner Internal Revenue Service	3 F3d 1342; 72 AFTR2d 93-5817	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1993	WorldLII		3
Walt Disney Incorporated v Commissioner Internal Revenue Service	4 F3d 735; 72 AFTR2d 93-5812	United States Court of Appeals, Ninth Circuit	United States	31 Aug 1993	WorldLII		6
Anthony Dijohn v Commissioner Internal Revenue Service	[1993] USCA9 2557	United States Court of Appeals, Ninth Circuit	United States	20 Aug 1993	WorldLII
Forman v Commissioner Internal Revenue Service	[1993] USCA9 2407	United States Court of Appeals, Ninth Circuit	United States	3 Aug 1993	WorldLII
Montalvo v Commissioner of Internal Revenue	[1993] USCA9 2390	United States Court of Appeals, Ninth Circuit	United States	2 Aug 1993	WorldLII
Cerny v Commissioner of Internal Revenue	[1993] USCA9 2114	United States Court of Appeals, Ninth Circuit	United States	7 Jul 1993	WorldLII
Ute Distribution Corporation v United States	938 F2d 1157; 68 AFTR2d 91-5196	United States Court of Appeals, Tenth Circuit	United States	16 Jul 1991	WorldLII		8
Martens v Commissioner of Internal Revenue	[1991] USCA4 1366	United States Court of Appeals, Fourth Circuit	United States	11 Jul 1991	WorldLII
Smith v Commissioner of Internal Revenue	937 F2d 1089; 68 AFTR2d 91-5076	United States Court of Appeals, Sixth Circuit	United States	27 Jun 1991	WorldLII		12
Williams v Commission Internal Revenue Service	935 F2d 1066; 68 AFTR2d 91-5048	United States Court of Appeals, Ninth Circuit	United States	11 Jun 1991	WorldLII		9
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
Azar Nut Co v Commissioner of Internal Revenue	931 F2d 314; 59 USLW 2723; 67 AFTR2d 91-987	United States Court of Appeals, Fifth Circuit	United States	15 May 1991	WorldLII		2
Andrews v Commissioner of Internal Revenue	931 F2d 132; 67 AFTR2d 91-881	United States Court of Appeals, First Circuit	United States	24 Apr 1991	WorldLII		1
Smith v Commissioner of Internal Revenue	926 F2d 1470; 67 AFTR2d 91-638	United States Court of Appeals, Sixth Circuit	United States	22 Apr 1991	WorldLII		13
Siben v Commissioner of Internal Revenue	930 F2d 1034; 59 USLW 2660; 67 AFTR2d 91-891	United States Court of Appeals, Second Circuit	United States	18 Apr 1991	WorldLII		6
Samuels Kramer Co v Commissioner of Internal Revenue	930 F2d 975; 59 USLW 2616; 67 AFTR2d 91-760	United States Court of Appeals, Second Circuit	United States	2 Apr 1991	WorldLII		8
Estate of Bell v Commissioner Internal Revenue Service	928 F2d 901	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1991	WorldLII		5
Rheinstrom v Commissioner of Internal Revenue	925 F2d 1066	United States Court of Appeals, Seventh Circuit	United States	28 Feb 1991	WorldLII		4
Chase v Commissioner of Internal Revenue	926 F2d 737; 67 AFTR2d 91-577	United States Court of Appeals, Eighth Circuit	United States	22 Feb 1991	WorldLII		6
Allen v Commissioner	925 F2d 348; 67 AFTR2d 91-543	United States Court of Appeals, Ninth Circuit	United States	6 Feb 1991	WorldLII		17
Houston Oil and Minerals Corporation v Commissioner of Internal Revenue	922 F2d 283; 67 AFTR2d 91-492	United States Court of Appeals, Fifth Circuit	United States	31 Jan 1991	WorldLII		3
Commissioner of Internal Revenue Service Westreco Inc v Commissioner of Internal Revenue	[1991] USCA6 92	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1991	WorldLII
Yates v Commissioner of Internal Revenue	924 F2d 967; 67 AFTR2d 91-462	United States Court of Appeals, Tenth Circuit	United States	23 Jan 1991	WorldLII		4
Arenjay Corporation v Commissioner of Internal Revenue	920 F2d 269; 67 AFTR2d 91-360	United States Court of Appeals, Fifth Circuit	United States	4 Jan 1991	WorldLII		4
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Estate of Headrick v Commissioner of Internal Revenue	918 F2d 1263; 66 AFTR2d 90-6038	United States Court of Appeals, Sixth Circuit	United States	19 Nov 1990	WorldLII		3
Schrader v Commissioner of Internal Revenue	916 F2d 361; 66 AFTR2d 90-5701	United States Court of Appeals, Sixth Circuit	United States	18 Oct 1990	WorldLII		6
Estate of Heim v Commissioner of Internal Revenue	914 F2d 1322; 66 AFTR2d 90-6009	United States Court of Appeals, Ninth Circuit	United States	18 Sep 1990	WorldLII		2
Getty v Commissioner of Internal Revenue	913 F2d 1486; 66 AFTR2d 90-5517	United States Court of Appeals, Ninth Circuit	United States	14 Sep 1990	WorldLII		6
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII		8
Casebeer v Commissioner of Internal Revenue	909 F2d 1360; 66 AFTR2d 90-5361	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1990	WorldLII		14
Kernen v Commissioner of Internal Revenue	902 F2d 17; 65 AFTR2d 90-1008	United States Court of Appeals, Ninth Circuit	United States	3 May 1990	WorldLII		4
Schwartz Rojas v Commissioner of Internal Revenue	901 F2d 810; 65 AFTR2d 90-1036	United States Court of Appeals, Ninth Circuit	United States	26 Apr 1990	WorldLII		3
Rickel v Commissioner of Internal Revenue	900 F2d 655; 65 AFTR2d 90-800; 53 Empl Prac Dec P 39,835; 106 ALRFed 301; 52 Fair Empl Prac Cas 1389; 58 USLW 2595	United States Court of Appeals, Third Circuit	United States	3 Apr 1990	WorldLII		19
Guth v Commissioner of Internal Revenue	897 F2d 441; 65 AFTR2d 90-657	United States Court of Appeals, Ninth Circuit	United States	1 Mar 1990	WorldLII		11
Grimm v Commissioner of Internal Revenue	894 F2d 1165; 65 AFTR2d 90-645	United States Court of Appeals, Tenth Circuit	United States	23 Jan 1990	WorldLII
Estate of Leder v Commissioner of Internal Revenue	893 F2d 237; 65 AFTR2d 90-1173	United States Court of Appeals, Tenth Circuit	United States	28 Dec 1989	WorldLII		5
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
Carlton v Secretary of Health and Human Services	884 F2d 1392	United States Court of Appeals, Sixth Circuit	United States	19 Sep 1989	WorldLII		18
Hub City Foods Incorporated v Commissioner of Internal Revenue	884 F2d 320; 64 AFTR2d 89-5601	United States Court of Appeals, Seventh Circuit	United States	12 Sep 1989	WorldLII		1
Sorrell v Commissioner of Internal Revenue	882 F2d 484; 64 AFTR2d 89-5662	United States Court of Appeals, Eleventh Circuit	United States	1 Sep 1989	WorldLII		3
Lee v Commissioner of Internal Revenue	897 F2d 915; 65 AFTR2d 90	United States Court of Appeals, Eighth Circuit	United States	29 Aug 1989	WorldLII		4
Traficant v Commissioner of Internal Revenue	884 F2d 258; 64 AFTR2d 89-5560	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1989	WorldLII		11
Byrne v Commissioner of Internal Revenue	883 F2d 211; 50 Fair Empl Prac Cas 1108	United States Court of Appeals, Third Circuit	United States	22 Aug 1989	WorldLII		8
Owen v Commissioner Internal Revenue Service	881 F2d 832; 64 AFTR2d 89-5386	United States Court of Appeals, Ninth Circuit	United States	9 Aug 1989	WorldLII		4
Western Federal Savings and Loan Association v Commissioner of Internal Revenue	880 F2d 1005; 64 AFTR2d 89-5331	United States Court of Appeals, Eighth Circuit	United States	27 Jul 1989	WorldLII
Cheng v Commissioner Internal Revenue Service	878 F2d 306; 64 AFTR2d 89-5130	United States Court of Appeals, Ninth Circuit	United States	27 Jun 1989	WorldLII		27
Kennedy v Commissioner of Internal Revenue	876 F2d 1251; 64 AFTR2d 89-5030	United States Court of Appeals, Sixth Circuit	United States	5 Jun 1989	WorldLII		11
Massengill v Commissioner of Internal Revenue	876 F2d 616; 63 AFTR2d 89-1477	United States Court of Appeals, Eighth Circuit	United States	25 May 1989	WorldLII		11
Home Group Inc 11502-77 v Commissioner of Internal Revenue	875 F2d 377; 63 AFTR2d 89-1359	United States Court of Appeals, Second Circuit	United States	11 May 1989	WorldLII		1
Holof v Commissioner of Internal Revenue	872 F2d 50; 57 USLW 2638; 63 AFTR2d 89-1138	United States Court of Appeals, Third Circuit	United States	12 Apr 1989	WorldLII		5
Billingsley v Commissioner of Internal Revenue	868 F2d 1081; 63 AFTR2d 89-787	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1989	WorldLII		15
Rose v Commissioner	868 F2d 851; 63 AFTR2d 89-776	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1989	WorldLII		37
Stone v Commissioner of the Internal Revenue Service 87-1589	865 F2d 342; 63 AFTR2d 89-502; 275 USApp DC 123	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	10 Jan 1989	WorldLII		7
Dornbusch v Commissioner of Internal Revenue	860 F2d 611; 62 AFTR2d 88-5917	United States Court of Appeals, Fifth Circuit	United States	9 Nov 1988	WorldLII		7
King v Commissioner	857 F2d 676; 62 AFTR2d 88-5661	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1988	WorldLII		24
Merit Life Insurance Co v Commissioner of Internal Revenue	853 F2d 1435; 62 AFTR2d 88-5395	United States Court of Appeals, Seventh Circuit	United States	11 Aug 1988	WorldLII		6
Becker v Commissioner of Internal Revenue	852 F2d 524; 62 AFTR2d 88-5246	United States Court of Appeals, Eleventh Circuit	United States	28 Jul 1988	WorldLII		2
Neher v Commissioner of Internal Revenue	852 F2d 848; 62 AFTR2d 88-5196	United States Court of Appeals, Sixth Circuit	United States	19 Jul 1988	WorldLII		3
Challenge Publications Inc v Commissioner Internal Revenue Service	845 F2d 1541; 61 AFTR2d 88-1187	United States Court of Appeals, Ninth Circuit	United States	6 May 1988	WorldLII		2
Patmon v Commissioner of Internal Revenue	[1988] USCA6 845	United States Court of Appeals, Sixth Circuit	United States	2 May 1988	WorldLII
Sponza v Commissioner of Internal Revenue	844 F2d 689; 61 AFTR2d 88-1096	United States Court of Appeals, Ninth Circuit	United States	19 Apr 1988	WorldLII		1
Sliwa v Commissioner of Internal Revenue	839 F2d 602; 61 AFTR2d 88-641	United States Court of Appeals, Ninth Circuit	United States	12 Feb 1988	WorldLII		19
Sammons v Commissioner of Internal Revenue	838 F2d 330; 61 AFTR2d 88-544	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1988	WorldLII		11
Moss v Commissioner of Internal Revenue	831 F2d 833; 56 USLW 2275; 60 AFTR2d 87-5910	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1987	WorldLII		9
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
Lefebvre v Commissioner of Internal Revenue	830 F2d 417; 60 AFTR2d 87-5737	United States Court of Appeals, First Circuit	United States	9 Oct 1987	WorldLII		3
Estate of Bender v Commissioner of Internal Revenue	827 F2d 884; 60 AFTR2d 87-6123	United States Court of Appeals, Third Circuit	United States	9 Sep 1987	WorldLII		1
Alexander v Commissioner of Internal Revenue	825 F2d 499; 60 AFTR2d 87-5445; 263 USApp DC 362	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	7 Aug 1987	WorldLII		8
Lightfoot Self-Service Inc v Exxon Corporation	825 F2d 407		United States	21 Jul 1987	WorldLII
Hansen v Commissioner	820 F2d 1464; 60 AFTR2d 87-5240	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1987	WorldLII		27
Pr Farms Inc v Commissioner of Internal Revenue	820 F2d 1084; 60 AFTR2d 87-5186	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1987	WorldLII		1
Guy Atkinson Co of California and Subsidiaries v Commissioner of Internal Revenue	814 F2d 1388; 59 AFTR2d 87-984; 55 USLW 2640	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1987	WorldLII		3
Walraven v Commissioner of Internal Revenue	815 F2d 1246; 59 AFTR2d 87-1011	United States Court of Appeals, Eighth Circuit	United States	15 Apr 1987	WorldLII		3
Beisler v Commissioner of Internal Revenue	814 F2d 1304; 59 AFTR2d 87-964	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1987	WorldLII		11
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Patterson v Commissioner of Internal Revenue	810 F2d 562; 59 AFTR2d 87-524	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1987	WorldLII		6
Grimes v Commissioner	806 F2d 1451; 59 AFTR2d 87-411	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1986	WorldLII		51
Smalldridge v Commissioner of Internal Revenue	804 F2d 125; 58 AFTR2d 86-6099	United States Court of Appeals, Tenth Circuit	United States	30 Oct 1986	WorldLII		3
George v Commissioner of Internal Revenue	803 F2d 144; 58 AFTR2d 86-6046	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1986	WorldLII		3
Alford v Commissioner of Internal Revenue	[1986] USCA6 1655	United States Court of Appeals, Sixth Circuit	United States	3 Oct 1986	WorldLII
Estate of Yaeger v Commissioner of Internal Revenue	801 F2d 96; 58 AFTR2d 86-5792	United States Court of Appeals, Second Circuit	United States	12 Sep 1986	WorldLII		6
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
Estate of Lidbury v Commissioner of Internal Revenue	800 F2d 649; 58 AFTR2d 86-6365	United States Court of Appeals, Seventh Circuit	United States	3 Sep 1986	WorldLII		3
Alford Jg Wl v Commissioner of Internal Revenue	800 F2d 987; 58 AFTR2d 86-5687	United States Court of Appeals, Tenth Circuit	United States	26 Aug 1986	WorldLII		3
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
Lucas v Commissioner of Internal Revenue	[1986] USCA6 1096	United States Court of Appeals, Sixth Circuit	United States	8 Jul 1986	WorldLII
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
Vukasovich, Inc v Commissioner	790 F2d 1409; 58 AFTR2d 86-5107	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1986	WorldLII		27
Orvis v Commissioner of Internal Revenue	788 F2d 1406; 57 AFTR2d 86-1356	United States Court of Appeals, Ninth Circuit	United States	1 May 1986	WorldLII		5
Mathes v Commissioner of Internal Revenue	788 F2d 33; 57 AFTR2d 86-1207; 252 USApp DC 131	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	18 Apr 1986	WorldLII		4
Beisler v Commissioner of Internal Revenue	787 F2d 1325; 57 AFTR2d 86-1241	United States Court of Appeals, Ninth Circuit	United States	18 Apr 1986	WorldLII		2
Mayors v Commissioner of Internal Revenue	785 F2d 757; 57 AFTR2d 86-1045; 54 USLW 2547	United States Court of Appeals, Ninth Circuit	United States	24 Mar 1986	WorldLII		26
Meiers v Commissioner of Internal Revenue	[1986] USCA7 57	United States Court of Appeals, Seventh Circuit	United States	23 Jan 1986	WorldLII
Shea v Commissioner of Internal Revenue	780 F2d 561; 57 AFTR2d 86-625	United States Court of Appeals, Sixth Circuit	United States	8 Jan 1986	WorldLII		14
Estate of Rockwell Na v Commissioner of Internal Revenue	779 F2d 931; 57 AFTR2d 86-1491	United States Court of Appeals, Third Circuit	United States	26 Dec 1985	WorldLII
Aruba Bonaire Curacao Trust Co Ltd v Commissioner of Internal Revenue	777 F2d 38; 56 AFTR2d 85-6465; 250 USApp DC 38	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Nov 1985	WorldLII		3
Benbow v Commissioner of Internal Revenue	[1985] USCA7 894	United States Court of Appeals, Seventh Circuit	United States	30 Sep 1985	WorldLII
Charczuk v Commissioner of Internal Revenue	771 F2d 471; 56 AFTR2d 85-5740	United States Court of Appeals, Tenth Circuit	United States	29 Aug 1985	WorldLII		10
Kalgaard v Commissioner of Internal Revenue	764 F2d 1322; 56 AFTR2d 85-5389	United States Court of Appeals, Ninth Circuit	United States	31 Jul 1985	WorldLII		8
Gordon v Commissioner of Internal Revenue	766 F2d 293; 54 USLW 2053; 56 AFTR2d 85-5404	United States Court of Appeals, Seventh Circuit	United States	24 Jun 1985	WorldLII		1
Hutchinson v Commissioner of Internal Revenue	765 F2d 665; 56 AFTR2d 85-6498	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1985	WorldLII		7
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
Stovall v Commissioner of Internal Revenue	762 F2d 891; 56 AFTR2d 85-5233	United States Court of Appeals, Eleventh Circuit	United States	6 Jun 1985	WorldLII		1
Myrna Labow v Commissioner of Internal Revenue	763 F2d 125; 56 AFTR2d 85-5111	United States Court of Appeals, Second Circuit	United States	3 Jun 1985	WorldLII		6
Kreider v Commissioner of Internal Revenue	762 F2d 580; 56 AFTR2d 85-5177	United States Court of Appeals, Seventh Circuit	United States	28 May 1985	WorldLII		4
Robert McWhorter v United States of America	762 F2d 1009		United States	8 Mar 1985	WorldLII
Lazarus W Macior v Commissioner of Internal Revenue	[1985] USCA6 243	United States Court of Appeals, Sixth Circuit	United States	21 Feb 1985	WorldLII
Estate of Gresham v Commissioner of Internal Revenue	752 F2d 518; 53 USLW 2375; 55 AFTR2d 85-667	United States Court of Appeals, Tenth Circuit	United States	17 Jan 1985	WorldLII		4
Walter III v Commissioner of Internal Revenue	753 F2d 35; 55 AFTR2d 85-743	United States Court of Appeals, Sixth Circuit	United States	15 Jan 1985	WorldLII		11
Deamer v Commissioner of Internal Revenue	752 F2d 337; 55 AFTR2d 85-624	United States Court of Appeals, Eighth Circuit	United States	14 Jan 1985	WorldLII		5
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
Lukovsky v J Herstad	748 F2d 499; 55 AFTR2d 85-395	United States Court of Appeals, Eighth Circuit	United States	28 Nov 1984	WorldLII		3
Estate of Cull v Commissioner of Internal Revenue	746 F2d 1148	United States Court of Appeals, Sixth Circuit	United States	23 Oct 1984	WorldLII		3
Clark v Commissioner of Internal Revenue	744 F2d 1447	United States Court of Appeals, Tenth Circuit	United States	5 Oct 1984	WorldLII		8
Granzow v Commissioner	739 F2d 265	United States Court of Appeals, Seventh Circuit	United States	13 Jul 1984	WorldLII		23
Lamb v Commissioner of Internal Revenue	733 F2d 86	United States Court of Appeals, Tenth Circuit	United States	4 May 1984	WorldLII		6
Snead v Commissioner of Internal Revenue	733 F2d 719	United States Court of Appeals, Tenth Circuit	United States	2 May 1984	WorldLII		4
Metallics Recycling Co v Commissioner of Internal Revenue	732 F2d 523	United States Court of Appeals, Sixth Circuit	United States	20 Apr 1984	WorldLII		1
Estate of Thompson v Commissioner of Internal Revenue	730 F2d 1071	United States Court of Appeals, Seventh Circuit	United States	3 Apr 1984	WorldLII
Busch v Commissioner of Internal Revenue	728 F2d 945	United States Court of Appeals, Seventh Circuit	United States	1 Mar 1984	WorldLII		6
Bb Rider Corporation v Commissioner of Internal Revenue	725 F2d 945	United States Court of Appeals, Third Circuit	United States	24 Jan 1984	WorldLII		8
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII		7
Becker v Commissioner of Internal Revenue	716 F2d 285	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1983	WorldLII		5
Sampson v Commissioner of Internal Revenue	710 F2d 262	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1983	WorldLII		3
Steffens v Commissioner of Internal Revenue	707 F2d 478	United States Court of Appeals, Eleventh Circuit	United States	16 Jun 1983	WorldLII		5
Lake Superior District Power Co v Commissioner of Internal Revenue	701 F2d 695	United States Court of Appeals, Seventh Circuit	United States	4 Mar 1983	WorldLII
Conforte v Commissioner	692 F2d 587	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1982	WorldLII		28
Roberto Insolera and Angela Insoleras v Commissioner of Internal Revenue	[1980] USCA2 27	United States Court of Appeals, Second Circuit	United States	8 Jan 1980	WorldLII
Estate Wycoff v Commissioner of Internal Revenue	506 F2d 1144	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1974	WorldLII		6
Golconda Mining Corporation v Commissioner of Internal Revenue	507 F2d 594	United States Court of Appeals, Ninth Circuit	United States	19 Nov 1974	WorldLII		3
Rushton v Commissioner of Internal Revenue	498 F2d 88	United States Court of Appeals, Fifth Circuit	United States	8 Oct 1974	WorldLII		5
Charles Schneider Co Inc v Commissioner of Internal Revenue	500 F2d 148	United States Court of Appeals, Eighth Circuit	United States	19 Aug 1974	WorldLII		8
Rickey v Commissioner of Internal Revenue	502 F2d 748	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1974	WorldLII		2
Divine v Commissioner of Internal Revenue	500 F2d 1041	United States Court of Appeals, Second Circuit	United States	20 Jun 1974	WorldLII		10
Leisure Dynamics Inc v Commissioner of Internal Revenue	494 F2d 1340	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1974	WorldLII		2
Fehrs Finance Co v Commissioner of Internal Revenue	487 F2d 184	United States Court of Appeals, Eighth Circuit	United States	6 Nov 1973	WorldLII
Grove v Commissioner of Internal Revenue	490 F2d 241	United States Court of Appeals, Second Circuit	United States	27 Jul 1973	WorldLII		4
Commissioner of Internal Revenue v Transport Manufacturing and Equipment Co Transport Manufacturing and Equipment Co	478 F2d 731	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1973	WorldLII		10
Riss v Commissioner of Internal Revenue	478 F2d 1160	United States Court of Appeals, Eighth Circuit	United States	19 Apr 1973	WorldLII		12
Sirbo Holdings Inc v Commissioner of Internal Revenue	476 F2d 981	United States Court of Appeals, Second Circuit	United States	23 Mar 1973	WorldLII		5
Sohosky v Commissioner of Internal Revenue	473 F2d 810	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1973	WorldLII
Hogue v Commissioner of Internal Revenue	459 F2d 932	United States Court of Appeals, Tenth Circuit	United States	4 May 1972	WorldLII		4
Miles Production Co v Commissioner of Internal Revenue	457 F2d 1150	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1972	WorldLII		3
Macguire v Commissioner of Internal Revenue	450 F2d 1239	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1971	WorldLII		3
Byrne v Commissioner of Internal Revenue	449 F2d 759	United States Court of Appeals, Eighth Circuit	United States	14 Oct 1971	WorldLII		2
Curtis v Commissioner of Internal Revenue	449 F2d 225	United States Court of Appeals, Fifth Circuit	United States	5 Oct 1971	WorldLII		8
Stratton v Commissioner Internal Revenue Service	448 F2d 1030	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1971	WorldLII		2
Hf Campbell Co v Commissioner of Internal Revenue	443 F2d 965	United States Court of Appeals, Sixth Circuit	United States	9 Jun 1971	WorldLII		2
Biggs v Commissioner	440 F2d 1	United States Court of Appeals, Sixth Circuit	United States	30 Mar 1971	WorldLII		14
Nos 18731-18733	[1971] USCA3 96	United States Court of Appeals, Third Circuit	United States	10 Feb 1971	WorldLII
First Security Bank of Utah v Commissioner of Internal Revenue	436 F2d 1192	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1971	WorldLII		5
Kem v Commissioner of Internal Revenue	[1970] USCA9 1162	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1970	WorldLII
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
Morris v Commissioner of Internal Revenue	423 F2d 611	United States Court of Appeals, Ninth Circuit	United States	1 Jun 1970	WorldLII
Clodfelter v Commissioner of Internal Revenue	426 F2d 1391	United States Court of Appeals, Ninth Circuit	United States	6 May 1970	WorldLII		7
Lincoln Savings and Loan Association v Commissioner of Internal Revenue	[1970] USCA9 229	United States Court of Appeals, Ninth Circuit	United States	18 Mar 1970	WorldLII		1
Edwards v Commissioner of Internal Revenue	415 F2d 578	United States Court of Appeals, Tenth Circuit	United States	20 Oct 1969	WorldLII		7
Quality Chevrolet Co v Commissioner of Internal Revenue	415 F2d 116	United States Court of Appeals, Tenth Circuit	United States	22 Sep 1969	WorldLII
Kahr v Commissioner of Internal Revenue	414 F2d 621	United States Court of Appeals, Second Circuit	United States	1 Aug 1969	WorldLII		4
Borge v Commissioner of Internal Revenue	405 F2d 673	United States Court of Appeals, Second Circuit	United States	17 Dec 1968	WorldLII		11
Fleischer v Commissioner of Internal Revenue	[1968] USCA2 601	United States Court of Appeals, Second Circuit	United States	31 Oct 1968	WorldLII		2
Warner v Commissioner of Internal Revenue	401 F2d 162	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1968	WorldLII		1
Pacific Grains Inc v Commissioner of Internal Revenue	399 F2d 603	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1968	WorldLII		8
Commissioner of Internal Revenue v Pepsi-Cola Niagara Bottling Corporation	399 F2d 390	United States Court of Appeals, Second Circuit	United States	28 Jun 1968	WorldLII		8
Crummey v Commissioner of Internal Revenue	397 F2d 82	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1968	WorldLII
Estate Freeland v Commissioner of Internal Revenue	[1968] USCA9 258	United States Court of Appeals, Ninth Circuit	United States	6 May 1968	WorldLII		1
Webb v Commissioner	394 F2d 366	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1968	WorldLII		36
Commonwealth Container Corporation v Commissioner of Internal Revenue	[1968] USCA3 213	United States Court of Appeals, Third Circuit	United States	9 Apr 1968	WorldLII
Perry v Commissioner of Internal Revenue	392 F2d 458	United States Court of Appeals, Eighth Circuit	United States	28 Mar 1968	WorldLII		4
Estate Broadhead v Commissioner of Internal Revenue	391 F2d 841	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1968	WorldLII		16
Metallurgical Inc v Renegotiation Board	382 F2d 843	United States Court of Appeals, Eighth Circuit	United States	28 Aug 1967	WorldLII		1
Bessenyey v Commissioner of Internal Revenue	[1967] USCA2 346	United States Court of Appeals, Second Circuit	United States	1 Jun 1967	WorldLII		1
Rogers v Commissioner of Internal Revenue	377 F2d 534	United States Court of Appeals, Ninth Circuit	United States	27 Apr 1967	WorldLII		1
Schley v Commissioner of Internal Revenue	[1967] USCA2 191	United States Court of Appeals, Second Circuit	United States	17 Mar 1967	WorldLII		1
Beauchamp Brown Groves Co v Commissioner of Internal Revenue	371 F2d 942	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1967	WorldLII
Montgomery v Commissioner of Internal Revenue	367 F2d 917	United States Court of Appeals, Ninth Circuit	United States	14 Nov 1966	WorldLII		6
Garrow v Commissioner of Internal Revenue	368 F2d 809	United States Court of Appeals, Ninth Circuit	United States	14 Nov 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
Healy v Commissioner of Internal Revenue	[1965] USCA9 452	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1965	WorldLII
Healy v Commissioner of Internal Revenue	351 F2d 602	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1965	WorldLII		6
Maxwell Hardware Co v Commissioner of Internal Revenue	[1965] USCA9 169	United States Court of Appeals, Ninth Circuit	United States	10 May 1965	WorldLII		1
Commissioner of Internal Revenue v Fender Sales Inc	[1965] USCA9 15	United States Court of Appeals, Ninth Circuit	United States	14 Jan 1965	WorldLII
Enterprises Unlimited Inc v Davis	340 F2d 472	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1965	WorldLII		3
Hallcraft Homes Inc v Commissioner of Internal Revenue	336 F2d 701	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1964	WorldLII		2
Commissioner of Internal Revenue v P Walker	[1964] USCA9 69	United States Court of Appeals, Ninth Circuit	United States	12 Feb 1964	WorldLII		3
Carpenter v Commissioner of Internal Revenue	[1963] USCA3 377	United States Court of Appeals, Third Circuit	United States	11 Oct 1963	WorldLII		2
Taft v Commissioner of Internal Revenue	314 F2d 620	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1963	WorldLII		6
Ludwig Baumann Co v Commissioner of Internal Revenue	[1963] USCA2 113	United States Court of Appeals, Second Circuit	United States	4 Feb 1963	WorldLII
Hearn v Commissioner of Internal Revenue	309 F2d 431	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1962	WorldLII		4
Farmers Union Corporation v Commissioner of Internal Revenue	300 F2d 197	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1962	WorldLII		5
Arcadia Savings and Loan Association v Commissioner of Internal Revenue	300 F2d 247	United States Court of Appeals, Ninth Circuit	United States	13 Mar 1962	WorldLII		12
Litton Industries of Maryland Inc v Renegotiation Board	[1962] USCA4 23	United States Court of Appeals, Fourth Circuit	United States	5 Jan 1962	WorldLII
Zeltzerman v Commissioner of Internal Revenue	[1960] USCA1 108	United States Court of Appeals, First Circuit	United States	18 Nov 1960	WorldLII
Ambassador Hotel Co of Los Angeles v Commissioner of Internal Revenue	[1960] USCA9 229	United States Court of Appeals, Ninth Circuit	United States	1 Aug 1960	WorldLII
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Kruse Grain Milling v Commissioner of Internal Revenue	279 F2d 123	United States Court of Appeals, Ninth Circuit	United States	27 May 1960	WorldLII		15
Wilbur Security Co v Commissioner of Internal Revenue	279 F2d 657	United States Court of Appeals, Ninth Circuit	United States	23 May 1960	WorldLII		13
Morgan v Commissioner of Internal Revenue	277 F2d 152	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1960	WorldLII		7
Casey v Commissioner of Internal Revenue	267 F2d 26	United States Court of Appeals, Second Circuit	United States	11 May 1959	WorldLII		14
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd	265 F2d 320	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1959	WorldLII		9
Klamath Medical Service Bureau v Commissioner of Internal Revenue	[1959] USCA9 34	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1959	WorldLII
Kolkey v Commissioner of Internal Revenue	254 F2d 51	United States Court of Appeals, Seventh Circuit	United States	17 Apr 1958	WorldLII		8
Estate of Brooks v Commissioner of Internal Revenue	[1958] USCA3 17	United States Court of Appeals, Third Circuit	United States	9 Jan 1958	WorldLII		2
Baker v Commissioner of Internal Revenue	248 F2d 893	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1957	WorldLII		1