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Pounds v United States     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Jacobson v Commissioner of Internal Revenue	915 F2d 832; 66 AFTR2d 90-5685	United States Court of Appeals, Second Circuit	United States	5 Oct 1990	WorldLII		12
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	WorldLII		3
National-Standard Co v Commissioner of Internal Revenue	749 F2d 369; 55 AFTR2d 85-470	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1984	WorldLII		1
Vestal v United States	498 F2d 487	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1974	WorldLII
Dennis v Commissioner of Internal Revenue	473 F2d 274	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1973	WorldLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Jacobson v Commissioner of Internal Revenue	915 F2d 832; 66 AFTR2d 90-5685	United States Court of Appeals, Second Circuit	United States	5 Oct 1990	WorldLII		12
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	WorldLII		3
National-Standard Co v Commissioner of Internal Revenue	749 F2d 369; 55 AFTR2d 85-470	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1984	WorldLII		1
Vestal v United States	498 F2d 487	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1974	WorldLII
Dennis v Commissioner of Internal Revenue	473 F2d 274	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1973	WorldLII		7
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
Campbell v Carter Foundation Production Co	322 F2d 827	United States Court of Appeals, Fifth Circuit	United States	19 Sep 1963	WorldLII		10
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		16
Holt v Commissioner of Internal Revenue	303 F2d 687	United States Court of Appeals, Ninth Circuit	United States	4 May 1962	WorldLII		17
Ayrton Metal Co v Commissioner of Internal Revenue	299 F2d 741	United States Court of Appeals, Second Circuit	United States	1 Feb 1962	WorldLII		3
Wilkinson v United States	(1962) 304 F2d 469		United States	circa 1962	Westlaw		2
Commissioner of Internal Revenue v W Phillips R	275 F2d 33	United States Court of Appeals, Fourth Circuit	United States	14 Oct 1959	WorldLII		15
Gordon v Commissioner of Internal Revenue	262 F2d 413	United States Court of Appeals, Fifth Circuit	United States	11 Dec 1958	WorldLII		3
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Faroll v T Jarecki	231 F2d 281	United States Court of Appeals, Seventh Circuit	United States	15 Mar 1956	WorldLII		10
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
Cotlow v Commissioner of Internal Revenue	228 F2d 186	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII		5
Ogilvie v Commissioner of Internal Revenue	216 F2d 748	United States Court of Appeals, Sixth Circuit	United States	20 Oct 1954	WorldLII		3
Commissioner of Internal Revenue v Linde	213 F2d 1	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1954	WorldLII		17
Commissioner of Internal Revenue v Ray	210 F2d 390	United States Court of Appeals, Fifth Circuit	United States	12 Feb 1954	WorldLII		15
Osenbach v Commissioner of Internal Revenue	198 F2d 235	United States Court of Appeals, Fourth Circuit	United States	19 Jun 1952	WorldLII		14
Sloane v Commissioner Internal Revenue	(1951) 188 F2d 254; 29 ALR 2d 580	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1951	WorldLII		8
(1948) 168 f2d 441	(1948) 168 F2d 441		United States	circa 1948	Westlaw		4
Dobson v Commissioner	(1944) 321 US 231-232; 88 L Ed 691; 64 SCt 495	United States Supreme Court	United States	14 Feb 1944	WorldLII		5
(1942) 128 f2d 369	(1942) 128 F2d 369		United States	circa 1942	Westlaw		1
Helvering v William Flaccus Oak Leather Co	313 US 247; 85 L Ed 1310; 61 SCt 878	United States Supreme Court	United States	28 Apr 1941	WorldLII		31
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Fairbanks v United States	306 US 436; 83 L Ed 855; 59 SCt 607	United States Supreme Court	United States	27 Mar 1939	WorldLII		31
Hale v Helvering	85 F2d 819; 66 App DC 242		United States	circa 1984	Westlaw		11
Hale v Commissioner	32 BTA 356		United States	circa 1984			3
157 Ct Cl 847	157 Ct Cl 847		United States	circa 1984			1
350 US 943; 76 SCt 297; 100 l Ed 823	350 US 943; 76 SCt 297; 100 L Ed 823	United States Supreme Court	United States	circa 1984	Westlaw		12
"Sale or Exchange"	53 Columbia Law Review 976	Columbia Law Review	United States	circa 1984	HeinOnline / LexisNexis		2
69 Harvard Law Review 737	69 Harvard Law Review 737	Harvard Law Review	United States	circa 1984	HeinOnline / LexisNexis		1
Texas Co v United States	348 US 829; 99 L Ed 654; 75 SCt 53	United States Supreme Court	United States	circa 1984	Westlaw		27
352 US 830; 77 SCt 45; 1 l Ed 2d 51	352 US 830; 77 SCt 45; 1 L Ed 2d 51	United States Supreme Court	United States	circa 1984	Westlaw		11
64 Yale Law Journal 1	64 Yale Law Journal 1	Yale Law Journal	United States	circa 1984	HeinOnline / Westlaw		2