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Heard v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Blassie v Commissioner of Internal Revenue	394 F2d 628	United States Court of Appeals, Eighth Circuit	United States	21 May 1968	WorldLII		2
United States v Gotcher	401 F2d 118	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1968	WorldLII		7
United States v Gotcher	[1968] USCA5 886	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1968	WorldLII
Greisen Greisen v United States Beattie J Beattie	831 F2d 916; 60 AFTR2d 87-5956	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1987	WorldLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	251 F2d 724	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1958	WorldLII		3
Omaha Public Power District v W O'Malley	232 F2d 805	United States Court of Appeals, Eighth Circuit	United States	3 May 1956	WorldLII		3
United States v Gotcher	401 F2d 118	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1968	WorldLII		7
United States v Gotcher	[1968] USCA5 886	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1968	WorldLII
United States v Stowe-Woodward Inc	306 F2d 678	United States Court of Appeals, First Circuit	United States	25 Jul 1962	WorldLII		6
United States v H Price	[1960] USCA4 245	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1960	WorldLII		4
Greisen Greisen v United States Beattie J Beattie	831 F2d 916; 60 AFTR2d 87-5956	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1987	WorldLII
United Grocers Ltd v United States	308 F2d 634	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1962	WorldLII		10
Simpson v United States	261 F2d 497	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1958	WorldLII		13
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Cammarano v United States	358 US 498; 3 L Ed 2d 462; 79 SCt 524	United States Supreme Court	United States	24 Feb 1959	WorldLII		83
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
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
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII		88
Commissioner of Internal Revenue v South Texas Lumber Co	333 US 496; 92 L Ed 831; 68 SCt 695	United States Supreme Court	United States	3 May 1948	WorldLII		223
Dismuke v United States	297 US 167; 80 L Ed 561; 56 SCt 400	United States Supreme Court	United States	3 Feb 1936	WorldLII		49
Barclay & Co v Edwards	267 US 442; 69 L Ed 703; 45 SCt 135; 45 SCt 348	United States Supreme Court	United States	15 Dec 1924	WorldLII		14
358 US 893	358 US 893; 3 L Ed 2d 120; 79 SCt 154	United States Supreme Court	United States	circa 1948	Westlaw		10
371 US 949	371 US 949; 83 SCt 504; 9 L Ed 2d 498	United States Supreme Court	United States	circa 1948	Westlaw		26
Royce v Commissioner of Internal Revenue	359 US 944; 3 L Ed 2d 677; 79 SCt 725	United States Supreme Court	United States	circa 1948	Westlaw		32
cert den	352 US 837; 1 L Ed 2d 55; 77 SCt 57	United States Supreme Court	United States	circa 1948	Westlaw		13
Brittelle v Commissioner	32 Tax Cas 1332		United Kingdom	circa 1948			1
United States v Price	179 FSupp 309		United States	circa 1948	Westlaw		4
Foley Securities Corporation v Commissioner of Internal Revenue	106 F2d 731		United States		Westlaw		11
Miller v Commissioner	144 F2d 287		United States		Westlaw		8
40 Tax Cas 7	40 Tax Cas 7		United Kingdom				1
Curtis v Commissioner	8 Tax Cas 266		United Kingdom				1
Goethals v United States	147 FSupp 757; 137 Ct Cl 351		United States		Westlaw		1