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Gowans v Commissioner     15

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Alkire v A Riddell	397 F2d 779	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1968	WorldLII		3
Barker v Commissioner of Internal Revenue	250 F2d 195	United States Court of Appeals, Second Circuit	United States	15 Oct 1957	WorldLII		13
Barker v Commissioner of Internal Revenue	[1957] USCA2 636	United States Court of Appeals, Second Circuit	United States	9 Dec 1957	WorldLII
Gitzinger v United States	404 F2d 191	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1968	WorldLII		4
Hair v Commissioner of Internal Revenue	396 F2d 6	United States Court of Appeals, Ninth Circuit	United States	27 May 1968	WorldLII		5
Laudenslager v Commissioner of Internal Revenue	[1962] USCA3 260	United States Court of Appeals, Third Circuit	United States	27 Jun 1962	WorldLII
Laudenslager v Commissioner of Internal Revenue	305 F2d 686	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII		12
Royalton Stone Corporation v Commissioner or Internal Revenue	[1967] USCA2 301	United States Court of Appeals, Second Circuit	United States	11 May 1967	WorldLII
Royalton Stone Corporation v Commissioner or Internal Revenue	379 F2d 298	United States Court of Appeals, Second Circuit	United States	14 Jun 1967	WorldLII		6
United States v Giustina O	[1962] USCA9 443	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1962	WorldLII
United States v Giustina O	313 F2d 710	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1963	WorldLII		3
United States v H Witte B	(1962) 306 F2d 81	United States Court of Appeals, Fifth Circuit	United States	25 Jul 1962	WorldLII		9
United States v White	311 F2d 399	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1962	WorldLII		6
Vest v Commissioner of Internal Revenue	481 F2d 238	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1973	WorldLII		3
Wood v United States	377 F2d 300	United States Court of Appeals, Fifth Circuit	United States	11 May 1967	WorldLII		17

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barker v C I R	24 Tax Cas 1160		United Kingdom				3
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Commissioner of Internal Revenue v Southwest Exploration Co	350 US 308; 100 L Ed 347; 76 SCt 395	United States Supreme Court	United States	27 Feb 1956	WorldLII		101
Crowell Land & Mineral Corporation v Commissioner	25 Tax Cas 223		United Kingdom				4
Crowell Land and Mineral Corporation v Commissioner of Internal Revenue	242 F2d 864	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1957	WorldLII		25
Gilbert v Commissioner of Internal Revenue	241 F2d 491	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1957	WorldLII		6
Godshall v Commissioner	13 Tax Cas 681		United Kingdom	circa 1957			2
Helvering v Elbe Oil Land Development Co	303 US 372; 82 L Ed 904; 58 SCt 621	United States Supreme Court	United States	7 Mar 1938	WorldLII		33
Olinger v Commissioner	27 Tax Cas 93		United Kingdom	circa 1957			4
Palmer v Bender	287 US 551; 77 L Ed 489; 53 SCt 225	United States Supreme Court	United States	9 Jan 1933	WorldLII		108
150 f2d 723	150 F2d 723		United States	circa 1957	Westlaw		14
326 US 795	326 US 795; 90 L Ed 483; 66 SCt 486	United States Supreme Court	United States		Westlaw		20