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Leavens v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Visco v Commissioner of Internal Revenue	281 F3d 101	United States Court of Appeals, Third Circuit	United States	13 Feb 2002	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Rhombar Co v Commissioner of Internal Revenue	386 F2d 510	United States Court of Appeals, Second Circuit	United States	26 Oct 1967	WorldLII		2
United States v Pfister	205 F2d 538	United States Court of Appeals, Eighth Circuit	United States	29 Jun 1953	WorldLII		22
Id (distinguishing Fischer v Commissioner	(1950) 14 Tax Cas 792		United Kingdom	circa 1950			6
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Weil v Commissioner	173 F2d 805		United States	circa 1950	Westlaw		9
47 Tax Cas 75	47 Tax Cas 75		United Kingdom	circa 1950			3
44 Tax Cas 623	44 Tax Cas 623		United Kingdom	circa 1950			1
44 Bta 1254	44 BTA 1254		United States	circa 1950			1
31 Tax Cas 211	31 Tax Cas 211		United Kingdom	circa 1950			1
26 USC 402	26 USC 402	United States Code	United States	circa 1950	LII (Cornell)		17
26 USC 401	26 USC 401	United States Code	United States	circa 1950	LII (Cornell)		66
25 Tax Cas 499	25 Tax Cas 499		United Kingdom	circa 1950			1