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Wallace v United States     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
France v Commissioner of Internal Revenue	690 F2d 68	United States Court of Appeals, Sixth Circuit	United States	4 Feb 1982	WorldLII
Brent v Commissioner of Internal Revenue	630 F2d 356	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1980	WorldLII
Ferris v Commissioner of Internal Revenue	582 F2d 1112	United States Court of Appeals, Seventh Circuit	United States	15 Aug 1978	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Swaim v Commissioner of Internal Revenue	417 F2d 353	United States Court of Appeals, Sixth Circuit	United States	17 Oct 1969	WorldLII		3
Collins v Commissioner of Internal Revenue	412 F2d 211	United States Court of Appeals, Tenth Circuit	United States	18 Jun 1969	WorldLII		8
Oliver v Commissioner of Internal Revenue	364 F2d 575	United States Court of Appeals, Eighth Circuit	United States	2 Aug 1966	WorldLII		4
Pulliam v Commissioner of Internal Revenue	329 F2d 97	United States Court of Appeals, Tenth Circuit	United States	15 Apr 1964	WorldLII		7
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII		53
Riach v E Frank	302 F2d 374	United States Court of Appeals, Ninth Circuit	United States	13 Apr 1962	WorldLII		3
Northern Natural Gas Co v O'Malley	277 F2d 128	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII		26
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Collins v Oklahoma Tax Commission, Okl	446 P2d 290		United States				5
American Shipbuilding Co v NLRB	379 US 836; 85 SCt 69; 13 L Ed 2d 43	United States Supreme Court	United States		Westlaw		15
Wallace v United States	309 FSupp 748		United States		Westlaw		2
Knipfer v Knipfer	144 NW2d 140; 259 Iowa 347		United States				1
Call v Call	98 NW2d 335; 250 Iowa 1175		United States				1
Alberhasky v Alberhasky	97 NW2d 914; 250 Iowa 986		United States				1
50 Tax Cas 302	50 Tax Cas 302		United Kingdom				2
39 Tax Cas 883	39 Tax Cas 883		United Kingdom				1
Gerard v Commissioner of Internal Revenue	37 Tax Cas 826		United Kingdom				3
O'Brien v O'Brien	34 NW2d 183; 239 Iowa 1181		United States				1
28 USC 1346	28 USC 1346	United States Code	United States		LII (Cornell)		1354
Messer v Messer	28 NW2d 329; 238 Iowa 783		United States				1