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Equitable Life Assurance Soc v Commissioner     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII		50
Pope v United States	323 US 1; 89 L Ed 3; 65 SCt 16	United States Supreme Court	United States	6 Nov 1944	WorldLII		44
Wetterau Grocer Co v Commissioner of Internal Revenue	179 F2d 158	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII		5
Liberty Life Insurance Co v United States Liberty Life Insurance Co	594 F2d 21	United States Court of Appeals, Fourth Circuit	United States	28 Mar 1979	WorldLII		4
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
Liberty National Life Insurance Co v United States	600 F2d 1106	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1979	WorldLII		2
United States v Utco Products	257 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1958	WorldLII		2
United States v H Folckemer B	307 F2d 171	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1962	WorldLII
Nelson v Commissioner of Internal Revenue	[1960] USCA5 425	United States Court of Appeals, Fifth Circuit	United States	7 Sep 1960	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Wetterau Grocer Co v Commissioner of Internal Revenue	179 F2d 158	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII		5
Liberty Life Insurance Co v United States Liberty Life Insurance Co	594 F2d 21	United States Court of Appeals, Fourth Circuit	United States	28 Mar 1979	WorldLII		4
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
137 f2d 623	137 F2d 623		United States	circa 1960	Westlaw		3
Equitable Life Assurance Soc'y v Commissioner	44 BTA 293		United States	circa 1960			3
Liberty National Life Insurance Co v United States	600 F2d 1106	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1979	WorldLII		2
United States v Utco Products	257 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1958	WorldLII		2
Commissioner v Lafayette Life Ins Co	67 F2d 209		United States	circa 1958	Westlaw		2
Penn Mutual Life Ins Co v Commissioner	92 F2d 962		United States	circa 1958	Westlaw		1
United States v H Folckemer B	307 F2d 171	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1962	WorldLII
Nelson v Commissioner of Internal Revenue	[1960] USCA5 425	United States Court of Appeals, Fifth Circuit	United States	7 Sep 1960	WorldLII