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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
26 USC 401	26 USC 401	United States Code	United States		LII (Cornell)		66
United States v Pfister	205 F2d 538	United States Court of Appeals, Eighth Circuit	United States	29 Jun 1953	WorldLII		22
Rhombar Co v Commissioner of Internal Revenue	386 F2d 510	United States Court of Appeals, Second Circuit	United States	26 Oct 1967	WorldLII		2
Visco v Commissioner of Internal Revenue	281 F3d 101	United States Court of Appeals, Third Circuit	United States	13 Feb 2002	WorldLII		1
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
44 Tax Cas 623	44 Tax Cas 623		United Kingdom	circa 2002			1
31 Tax Cas 211	31 Tax Cas 211		United Kingdom	circa 2002			1
47 Tax Cas 75	47 Tax Cas 75		United Kingdom				3
Weil v Commissioner	173 F2d 805		United States	circa 2002	Westlaw		9
25 Tax Cas 499	25 Tax Cas 499		United Kingdom	circa 2002			1
44 Bta 1254	44 BTA 1254		United States	circa 2002			1
Id (distinguishing Fischer v Commissioner	(1950) 14 Tax Cas 792		United Kingdom	circa 1950			6