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Seligmann v Commissioner of Internal Revenue     17

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ashcraft v Commissioner of Internal Revenue	252 F2d 200	United States Court of Appeals, Seventh Circuit	United States	20 Feb 1958	WorldLII		2
Ashcraft v Commissioner of Internal Revenue	[1958] USCA7 72	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1958	WorldLII
Feinberg v Commissioner of Internal Revenue	377 F2d 21	United States Court of Appeals, Eighth Circuit	United States	2 May 1967	WorldLII		2
Hyde v Commissioner of Internal Revenue	301 F2d 279	United States Court of Appeals, Second Circuit	United States	21 Feb 1962	WorldLII		7
Hyde v Commissioner of Internal Revenue	[1962] USCA2 237	United States Court of Appeals, Second Circuit	United States	5 Apr 1962	WorldLII		1
Kiesling v United States	349 F2d 110	United States Court of Appeals, Third Circuit	United States	30 Jun 1965	WorldLII		2
Kiesling v United States	[1965] USCA3 71	United States Court of Appeals, Third Circuit	United States	15 Feb 1965	WorldLII		1
Lehman v United States	239 F2d 139	United States Court of Appeals, Seventh Circuit	United States	12 Dec 1956	WorldLII		1
Mandel v Commissioner of Internal Revenue	229 F2d 382	United States Court of Appeals, Seventh Circuit	United States	13 Jan 1956	WorldLII		8
Murray v Commissioner of Internal Revenue	[1956] USCA9 107	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1956	WorldLII
Murray v Commissioner of Internal Revenue	232 F2d 742	United States Court of Appeals, Ninth Circuit	United States	15 May 1956	WorldLII		1
Piel v Commissioner of Internal Revenue	[1964] USCA2 607	United States Court of Appeals, Second Circuit	United States	15 Oct 1964	WorldLII
Piel v Commissioner of Internal Revenue	340 F2d 887	United States Court of Appeals, Second Circuit	United States	25 Jan 1965	WorldLII		7
Richards v Commissioner of Internal Revenue	[1967] USCA6 212	United States Court of Appeals, Sixth Circuit	United States	17 Aug 1967	WorldLII
Stevens v Commissioner of Internal Revenue	[1970] USCA2 837	United States Court of Appeals, Second Circuit	United States	12 Nov 1970	WorldLII
Stevens v Commissioner of Internal Revenue	439 F2d 69	United States Court of Appeals, Second Circuit	United States	25 Feb 1971	WorldLII		1
Wright v Commissioner of Internal Revenue	543 F2d 593	United States Court of Appeals, Seventh Circuit	United States	28 Oct 1976	WorldLII		4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Baker v Commissioner	17 Tax Cas 1610		United Kingdom				3
Baker v Commissioner of Internal Revenue	205 F2d 369	United States Court of Appeals, Second Circuit	United States	15 Jun 1953	WorldLII		18
Blumenthal v Commissioner	13 Tax Cas 28		United Kingdom	circa 1953			3
Blumenthal v Commissioner of Internal Revenue	183 F2d 15	United States Court of Appeals, Third Circuit	United States	27 Jun 1950	WorldLII		8
Carmichael v Commissioner	14 Tax Cas 1356		United Kingdom	circa 1950			8
Commissioner of Internal Revenue v Smith	324 US 177; 89 L Ed 830; 65 SCt 591	United States Supreme Court	United States	9 Apr 1945	WorldLII		53
Estate of Hart v Commissioner	11 Tax Cas 16		United Kingdom				7
Gardner v Commissioner	14 Tax Cas 1445		United Kingdom				2
Helvering v Bruun	309 US 461; 84 L Ed 864; 60 SCt 631	United States Supreme Court	United States	25 Mar 1940	WorldLII		21
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Hung Chin Ching v Fook Hing Tong	[1951] USCA9 257	United States Court of Appeals, Ninth Circuit	United States	24 Oct 1951	WorldLII		1
Mandel v Commissioner of Internal Revenue	185 F2d 50	United States Court of Appeals, Seventh Circuit	United States	2 Nov 1950	WorldLII		9
Stewart v Comm	9 Tax Cas 195		United Kingdom	circa 1950			6