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Rosen v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Internal Revenue v Disston	325 US 442; 89 L Ed 1720; 65 SCt 1328	United States Supreme Court	United States	4 Jun 1945	WorldLII		37
Hamm v Commissioner	325 F2d 934	United States Court of Appeals, Eighth Circuit	United States	30 Dec 1963	WorldLII		29
McMurtry v Commissioner	203 F2d 659	United States Court of Appeals, First Circuit	United States	13 Apr 1953	WorldLII		19
Gelb v Commissioner of Internal Revenue	298 F2d 544	United States Court of Appeals, Second Circuit	United States	22 Jan 1962	WorldLII		12
Weller v Commissioner	38 Tax Cas 790		United Kingdom	circa 1962			12
Hall v United States	353 F2d 500	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1965	WorldLII		10
La Fortune v Commissioner of Internal Revenue	263 F2d 186	United States Court of Appeals, Tenth Circuit	United States	15 Dec 1958	WorldLII		9
Bowden v Commissioner of Internal Revenue	234 F2d 937	United States Court of Appeals, Fifth Circuit	United States	28 Jul 1956	WorldLII		9
Green v Commissioner	22 Tax Cas 728		United Kingdom	circa 1956			8
Funkhouser's Trusts v Commissioner of Internal Revenue	275 F2d 245	United States Court of Appeals, Fourth Circuit	United States	5 Nov 1959	WorldLII		6
Rosen v Commissioner of Internal Revenue	397 F2d 245	United States Court of Appeals, Fourth Circuit	United States	2 Apr 1968	WorldLII		5
Hipp v United States	215 FSupp 222		United States	circa 1968	Westlaw		5
Tax Court, Rosen v CIR	48 Tax Cas 80		United Kingdom	circa 1968			2
Hamm v C i R	20 Tax Cas 1814		United Kingdom	circa 1968			2