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Peoples Bank and Trust Co v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abkco Industries Inc v Commissioner of Internal Revenue	486 F2d 1371	United States Court of Appeals, Third Circuit	United States	21 Aug 1973	WorldLII
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
TNT Freightways Corporation , and Subsidiaries, Plaintiff-Appellant, v Commissioner of Internal Revenue, Defendant-Appellee	270 F3d 1137	United States Court of Appeals, Seventh Circuit	United States	6 Nov 2001	WorldLII		6

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Problems Arising from Changes in Tax-Accounting Methods"	73 Harvard Law Review 1564	Harvard Law Review	United States		HeinOnline / LexisNexis		6
American Automobile Ass'n v United States	367 US 687; 81 SCt 1727	United States Supreme Court	United States	9 Oct 1961	WorldLII		59
Graff Chevrolet Co v Campbell	343 F2d 568	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1965	WorldLII		11
United States v Anderson	269 US 422; 70 L Ed 347; 46 SCt 131	United States Supreme Court	United States	4 Jan 1926	WorldLII		136
United States v Consolidated Edison Co	366 US 380; 6 L Ed 2d 356; 81 SCt 1326	United States Supreme Court	United States	22 May 1961	WorldLII		46