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[1954] Sec 451; 26 USC 451     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tecumseh Corrugated Box Co v Commissioner of Internal Revenue	932 F2d 526; 67 AFTR2d 91-949	United States Court of Appeals, Sixth Circuit	United States	7 May 1991	WorldLII		1
Hj Freede v Commissioner of Internal Revenue	864 F2d 671; 57 USLW 2289; 62 AFTR2d 88-5927	United States Court of Appeals, Tenth Circuit	United States	27 Jan 1989	WorldLII		1
Minor v United States	772 F2d 1472; 56 AFTR2d 85-6037	United States Court of Appeals, Ninth Circuit	United States	3 Oct 1985	WorldLII		1
Reed v Commissioner of Internal Revenue	723 F2d 138	United States Court of Appeals, First Circuit	United States	5 Dec 1983	WorldLII		4
Hope v Commissioner of Internal Revenue	471 F2d 738	United States Court of Appeals, Third Circuit	United States	9 Jan 1973	WorldLII
Nyhus v Travel Management Corporation	466 F2d 440; 151 USApp DC 269	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	11 Aug 1972	WorldLII		31
Byrne v Commissioner of Internal Revenue	449 F2d 759	United States Court of Appeals, Eighth Circuit	United States	14 Oct 1971	WorldLII		2
Commissioner of Internal Revenue v Liftin	[1963] USCA4 177	United States Court of Appeals, Fourth Circuit	United States	29 Apr 1963	WorldLII