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Batzell v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Whipple v Commissioner	373 US 193; 10 L Ed 2d 288; 83 SCt 1168	United States Supreme Court	United States	17 Jun 1963	WorldLII		73
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII		3
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII		28
Noland v Commissioner of Internal Revenue	[1959] USCA4 161	United States Court of Appeals, Fourth Circuit	United States	10 Jun 1959	WorldLII		2
Batzell v Commissioner of Internal Revenue	[1959] USCA4 121	United States Court of Appeals, Fourth Circuit	United States	15 Apr 1959	WorldLII

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Pierce v United States	254 F2d 885	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1958	WorldLII		8
Roberts v Commissioner of Internal Revenue	258 F2d 634	United States Court of Appeals, Fifth Circuit	United States	23 Jul 1958	WorldLII		7
Overly v Commissioner of Internal Revenue	243 F2d 576	United States Court of Appeals, Third Circuit	United States	29 Apr 1957	WorldLII		8
Folker v Johnson	230 F2d 906	United States Court of Appeals, Second Circuit	United States	29 Feb 1956	WorldLII		26
United States v Gilbert Associates, Inc	345 US 361; 97 L Ed 1071; 73 SCt 701	United States Supreme Court	United States	6 Apr 1953	WorldLII		89
30 Tax Cas 648	30 Tax Cas 648		United Kingdom	circa 1953			2
Lagreide v Commissioner	23 Tax Cas 508		United Kingdom	circa 1953			10