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Rosenthal v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Helvering v Owens	305 US 468; 83 L Ed 292; 59 SCt 260	United States Supreme Court	United States	3 Jan 1939	WorldLII		17
Estate Broadhead v Commissioner of Internal Revenue	391 F2d 841	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1968	WorldLII		16
United States v Koshland	208 F2d 636	United States Court of Appeals, Ninth Circuit	United States	21 Jan 1954	WorldLII		7
Alcoma Association v United States	239 F2d 365	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1956	WorldLII		6
Harper v United States (DSC 1967)	274 FSupp 809		United States	circa 1967	Westlaw		5
Grant v Commissioner	30 BTA 1028		United States	circa 1968			5
Knapp v C I R	23 Tax Cas 716		United Kingdom	circa 1968			4
Harper v United States	396 F2d 223	United States Court of Appeals, Fourth Circuit	United States	29 May 1968	WorldLII		3
Carloate Industries Inc v United States	354 F2d 814	United States Court of Appeals, Fifth Circuit	United States	4 Jan 1966	WorldLII		3
Rosenthal v Commissioner	48 Tax Cas 515		United Kingdom	circa 1966			3
Frazer v C I R	10 BTA 409		United States	circa 1966			3
68-531 Irb 1968-41	68-531 IRB 1968-41	Immigration and Refugee Board of Canada	Canada	circa 1968	CanLII		2
[1939-1] CB 101	[1939-1] CB 101			circa 1939			2
Lock, Moore & Co , Ltd v Commissioner	7 BTA 1008		United States				2