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Elm Development Co v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Whitmer v Commissioner of Internal Revenue	443 F2d 170	United States Court of Appeals, Third Circuit	United States	20 May 1971	WorldLII		4
Whitmer v Commissioner of Internal Revenue	[1971] USCA3 239	United States Court of Appeals, Third Circuit	United States	20 Apr 1971	WorldLII
Oliver v United States	408 F2d 769	United States Court of Appeals, Fourth Circuit	United States	27 Mar 1969	WorldLII		2
Oliver v United States	[1969] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	6 Jan 1969	WorldLII
Merritt v Commissioner of Internal Revenue	[1964] USCA4 121	United States Court of Appeals, Fourth Circuit	United States	17 Mar 1964	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Denise Coal Co v Commissioner of Internal Revenue	271 F2d 930	United States Court of Appeals, Third Circuit	United States	18 Nov 1959	WorldLII		12
United States v C M Stallard H	273 F2d 847	United States Court of Appeals, Fourth Circuit	United States	9 Oct 1959	WorldLII		10
Parsons v Smith	359 US 215; 3 L Ed 2d 747; 79 SCt 656	United States Supreme Court	United States	6 Apr 1959	WorldLII		41
Stilwell v United States	250 F2d 736	United States Court of Appeals, Fourth Circuit	United States	27 Dec 1957	WorldLII		8
Commissioner of Internal Revenue v Hamill Coal Corporation	239 F2d 347	United States Court of Appeals, Fourth Circuit	United States	13 Dec 1956	WorldLII		12
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
Weirton Ice and Coal Supply Co v Commissioner of Internal Revenue	231 F2d 531	United States Court of Appeals, Fourth Circuit	United States	5 Jan 1956	WorldLII		16
Commissioner of Internal Revenue v Gregory Run Coal Co	212 F2d 52	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1954	WorldLII		21
Gregory Run Coal Co v CIR	(1954) 348 US 828; 99 L Ed 653; 75 SCt 45	United States Supreme Court	United States	circa 1954	Westlaw		47
Hamme v Commissioner of Internal Revenue	209 F2d 29	United States Court of Appeals, Fourth Circuit	United States	31 Dec 1953	WorldLII		11
Palmer v Bender	287 US 551; 77 L Ed 489; 53 SCt 225	United States Supreme Court	United States	9 Jan 1933	WorldLII		108
347 US 954; 74 SCt 679; 98 l Ed 1099	347 US 954; 74 SCt 679; 98 L Ed 1099	United States Supreme Court	United States	circa 1953	Westlaw		11
McCall v Cir	312 F2d 669		United States	circa 1953	Westlaw		2