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26 USC 7701    

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
Chickasaw Nation v United States	208 F3d 871	United States Court of Appeals, Tenth Circuit	United States	5 Apr 2000	WorldLII
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
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
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
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
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
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
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
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
Judisch v United States	755 F2d 823; 55 AFTR2d 85-1237	United States Court of Appeals, Eleventh Circuit	United States	20 Mar 1985	WorldLII
Sperling v Commissioner of Internal Revenue	726 F2d 948	United States Court of Appeals, Second Circuit	United States	20 Jan 1984	WorldLII
United States v Associates Commercial Corporation	721 F2d 1094	United States Court of Appeals, Seventh Circuit	United States	15 Nov 1983	WorldLII
Marvel v United States	719 F2d 1507	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1983	WorldLII
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
United States v Ingredient Technology Corporation	698 F2d 88	United States Court of Appeals, Second Circuit	United States	5 Jan 1983	WorldLII
Estate Wycoff v Commissioner of Internal Revenue	506 F2d 1144	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1974	WorldLII
Greyhound Corporation v United States Greyhound Lines Inc	495 F2d 863	United States Court of Appeals, Ninth Circuit	United States	11 Apr 1974	WorldLII
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
Thornton v United States	493 F2d 164	United States Court of Appeals, Third Circuit	United States	20 Feb 1974	WorldLII
Demirjian v Commissioner of Internal Revenue	457 F2d 1	United States Court of Appeals, Third Circuit	United States	7 Mar 1972	WorldLII
Pacific National Insurance Co v United States	422 F2d 26	United States Court of Appeals, Ninth Circuit	United States	1 Jun 1970	WorldLII
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII
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
McCarthy v J Conley	[1965] USCA2 139	United States Court of Appeals, Second Circuit	United States	23 Feb 1965	WorldLII
Government of Virgin Islands v Richards	299 F2d 565	United States Court of Appeals, Second Circuit	United States	14 Feb 1962	WorldLII