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Simonsen Industries v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Kelley v Commissioner of Internal Revenue	281 F2d 527	United States Court of Appeals, Ninth Circuit	United States	3 Aug 1960	WorldLII		4
Bauschard v Commissioner of Internal Revenue	[1960] USCA6 130	United States Court of Appeals, Sixth Circuit	United States	17 Jun 1960	WorldLII
Kaltreider v Commissioner of Internal Revenue	[1958] USCA3 332	United States Court of Appeals, Third Circuit	United States	17 Jul 1958	WorldLII		3
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII		33
Pool v Commissioner of Internal Revenue	(1957) 251 F2d 233	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1957	WorldLII		13

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Pool v Commissioner of Internal Revenue	(1957) 251 F2d 233	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1957	WorldLII		13
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
Lacy v United States	207 F2d 352	United States Court of Appeals, Seventh Circuit	United States	15 Oct 1953	WorldLII		5
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Beck v Commissioner of Internal Revenue	179 F2d 688	United States Court of Appeals, Seventh Circuit	United States	6 Feb 1950	WorldLII		5
Boehm v Commissioner	326 US 287; 90 L Ed 78; 66 SCt 120	United States Supreme Court	United States	7 Jan 1946	WorldLII		92
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII		111
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
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
Harriss v Commissioner	143 F2d 279		United States	circa 1957	Westlaw		17
5 Sec 117	5 SEC 117		United States	circa 1957			1