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Kelly v Commissioner of Internal Revenue     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII		8
Swiss Colony Inc v Commissioner of Internal Revenue	428 F2d 49	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1970	WorldLII
Joslin v Commissioner of Internal Revenue	424 F2d 1223	United States Court of Appeals, Seventh Circuit	United States	17 Apr 1970	WorldLII		3
Estate of Upshaw v Commissioner	416 F2d 737	United States Court of Appeals, Seventh Circuit	United States	23 Sep 1969	WorldLII		13
Petschek v United States	[1964] USCA2 504	United States Court of Appeals, Second Circuit	United States	16 Jul 1964	WorldLII
Estate Morgan v Commissioner of Internal Revenue	332 F2d 144	United States Court of Appeals, Fifth Circuit	United States	22 May 1964	WorldLII		1
Petschek v United States	335 F2d 734	United States Court of Appeals, Second Circuit	United States	20 Mar 1964	WorldLII		6
Spangler v Commissioner of Internal Revenue	[1963] USCA9 421	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1963	WorldLII		7
Erdman v Commissioner of Internal Revenue	315 F2d 762	United States Court of Appeals, Seventh Circuit	United States	3 Apr 1963	WorldLII		1
Industrial Aggregate Co v United States	284 F2d 639	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1960	WorldLII		14

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brown v Commissioner of Internal Revenue	215 F2d 697	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1954	WorldLII		11
Northern Trust Co v Campbell	211 F2d 251	United States Court of Appeals, Seventh Circuit	United States	29 Mar 1954	WorldLII		4
Commissioner of Internal Revenue v Coke	201 F2d 742	United States Court of Appeals, Fifth Circuit	United States	6 Feb 1953	WorldLII		6
Garrett v Crenshaw	196 F2d 185	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1952	WorldLII		13
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Interstate Transit Lines v Commissioner of Internal Revenue	319 US 590	United States Supreme Court	United States		Westlaw		111
Rassenfoss v Commissioner of Internal Revenue	158 F2d 764		United States		Westlaw		23
Helvering v Stormfeltz	142 F2d 982		United States		Westlaw		7
Internal Revenue Code; and Regulations	111 SEC 2923		United States				23
80 FSupp 695	80 FSupp 695		United States		Westlaw		1
Kelly v Gram, SD	38 NW2d 460		United States				3
Kelly v Commissioner	23 Tax Cas 682		United Kingdom				3