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26 USC 7701     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United Dominion Industries, Inc v United States	532 US 822; 150 L Ed 2d 45; 121 SCt 1934	United States Supreme Court	United States	4 Jun 2001	WorldLII		11
Chickasaw Nation v United States	208 F3d 871	United States Court of Appeals, Tenth Circuit	United States	5 Apr 2000	WorldLII		13
Koff v Federal Bureau of Prisons	[1995] USCA10 972	United States Court of Appeals, Tenth Circuit	United States	10 Aug 1995	WorldLII
Marre v United States	38 F3d 823; 74 AFTR2d 94-7050	United States Court of Appeals, Fifth Circuit	United States	29 Nov 1994	WorldLII		8
Wachtell Lipton Rosen Katz v Commissioner of Internal Revenue	62 USLW 2783; 73 AFTR2d 94-2140; 25 F3d 1043	United States Court of Appeals, Second Circuit	United States	6 Jun 1994	WorldLII
Ballard v United States	17 F3d 116; 73 AFTR2d 94-1613	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1994	WorldLII		8
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
Adler Drobny Ltd v United States	9 F3d 627; 72 AFTR2d 93-6506	United States Court of Appeals, Seventh Circuit	United States	16 Dec 1993	WorldLII		3
Sharon v Commissioner of Internal Revenue	[1992] USCA9 109	United States Court of Appeals, Ninth Circuit	United States	15 Jan 1992	WorldLII
United States v Sassak	881 F2d 276; 64 AFTR2d 89-5338	United States Court of Appeals, Sixth Circuit	United States	12 Sep 1989	WorldLII		25
Joplin United States v State Farm Fire & Casualty Co E	882 F2d 1507; 64 AFTR2d 89-5543; 58 USLW 2162	United States Court of Appeals, Tenth Circuit	United States	11 Aug 1989	WorldLII		14
United States v Central Bank of Denver	843 F2d 1300; 61 AFTR2d 88-936	United States Court of Appeals, Tenth Circuit	United States	31 Mar 1988	WorldLII		11
Estate of Fink v United States	[1988] USCA6 626	United States Court of Appeals, Sixth Circuit	United States	29 Mar 1988	WorldLII
Board of Trustees of Western Conference of Teamsters Pension Trust Fund v Hf Johnson Inc	830 F2d 1009; 56 USLW 2257	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1987	WorldLII		15
Swayze v United States Martin	785 F2d 715; 57 AFTR2d 86-1050	United States Court of Appeals, Ninth Circuit	United States	21 Mar 1986	WorldLII		4
Judisch v United States	755 F2d 823; 55 AFTR2d 85-1237	United States Court of Appeals, Eleventh Circuit	United States	20 Mar 1985	WorldLII		1
Sperling v Commissioner of Internal Revenue	726 F2d 948	United States Court of Appeals, Second Circuit	United States	20 Jan 1984	WorldLII		1
United States v Associates Commercial Corporation	721 F2d 1094	United States Court of Appeals, Seventh Circuit	United States	15 Nov 1983	WorldLII		13
Marvel v United States	719 F2d 1507	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1983	WorldLII		20
Ferre v Commissioner of Internal Revenue	718 F2d 6	United States Court of Appeals, First Circuit	United States	7 Oct 1983	WorldLII
Paulsen v Commissioner of Internal Revenue	716 F2d 563	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1983	WorldLII		1
United States v Ingredient Technology Corporation	698 F2d 88	United States Court of Appeals, Second Circuit	United States	5 Jan 1983	WorldLII		35
Estate Wycoff v Commissioner of Internal Revenue	506 F2d 1144	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1974	WorldLII		6
Greyhound Corporation v United States Greyhound Lines Inc	495 F2d 863	United States Court of Appeals, Ninth Circuit	United States	11 Apr 1974	WorldLII		6
West Side Federal Savings and Loan Association of Fairview Park v United States	494 F2d 404	United States Court of Appeals, Sixth Circuit	United States	29 Mar 1974	WorldLII		3
Thornton v United States	493 F2d 164	United States Court of Appeals, Third Circuit	United States	20 Feb 1974	WorldLII		10
Demirjian v Commissioner of Internal Revenue	457 F2d 1	United States Court of Appeals, Third Circuit	United States	7 Mar 1972	WorldLII		6
Pacific National Insurance Co v United States	422 F2d 26	United States Court of Appeals, Ninth Circuit	United States	1 Jun 1970	WorldLII		28
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII		5
Americana of Puerto Rico Inc v R Kaplus J	368 F2d 431	United States Court of Appeals, Third Circuit	United States	7 Dec 1966	WorldLII		6
McCarthy v J Conley	[1965] USCA2 139	United States Court of Appeals, Second Circuit	United States	23 Feb 1965	WorldLII		1
Government of Virgin Islands v Richards	299 F2d 565	United States Court of Appeals, Second Circuit	United States	14 Feb 1962	WorldLII		7