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Cinelli v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
George v Commissioner of Internal Revenue	844 F2d 225; 61 AFTR2d 88-1151	United States Court of Appeals, Fifth Circuit	United States	6 May 1988	WorldLII		2
Bartlett v Commissioner of Internal Revenue	[1986] USCA6 1941	United States Court of Appeals, Sixth Circuit	United States	18 Nov 1986	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Durovic v Commissioner of Internal Revenue	487 F2d 36	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1973	WorldLII		11
"Taxation of Income Arising from Changes in Value of Foreign Currency"	(1969) 82 Harvard Law Review 772	Harvard Law Review	United States	circa 1969	HeinOnline / LexisNexis		1
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
Corn Products Refining Co v Commissioner of Internal Revenue	[1954] USCA2 330	United States Court of Appeals, Second Circuit	United States	25 Aug 1954	WorldLII		3
Waterman's Estate v Commissioner of Internal Revenue	195 F2d 244	United States Court of Appeals, Second Circuit	United States	8 Jan 1952	WorldLII		3
Barr v United States	324 US 83; 89 L Ed 765; 65 SCt 522	United States Supreme Court	United States	5 Feb 1945	WorldLII		23
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII		269
Cook v Tait	265 US 47; 68 L Ed 895; 44 SCt 444	United States Supreme Court	United States	5 May 1924	WorldLII		20
314 US 660; 62 SCt 114; 86 l Ed 529	314 US 660; 62 SCt 114; 86 L Ed 529	United States Supreme Court	United States	circa 1952	Westlaw		5
Edmond Weil, Inc v Commissioner of Internal Revenue	150 F2d 950		United States		Westlaw		5
Lenox Clothes Shop v CIR	139 F2d 56		United States		Westlaw		8
Eder v Commissioner	138 F2d 27		United States		Westlaw		10
Bank of America Nat Trust & Savings Ass'n v Commissioner of Internal Revenue	126 F2d 48		United States		Westlaw		7
Mahler v Commissioner of Internal Revenue	119 F2d 869		United States		Westlaw		7
110 Nys 383	110 NYS 383		United States - New York				1
Durovic v Commissioner	54 Tax Cas 1364		United Kingdom				5
Credit and Investment Corporation	47 BTA 673		United States				2
Cohan v Commissioner	39 F2d 540		United States		Westlaw		186
31 USC 372	31 USC 372	United States Code	United States		LII (Cornell)		3
Rules of Practice and Procedure	26 USC 7453	United States Code	United States		LII (Cornell)		16
24 Tax Cas 829	24 Tax Cas 829		United Kingdom				1
17 Tax Cas 1149	17 Tax Cas 1149		United Kingdom				2
Cooper v Commissioner	15 Tax Cas 757		United Kingdom				2
"Some Tax Aspects of Foreign Currencies,"	14 Tax Law Review 389	Tax Law Review	United States		HeinOnline / Westlaw		1
Foundation Co v Commissioner	14 Tax Cas 1333		United Kingdom				3
10 Tax Cas 1225	10 Tax Cas 1225		United Kingdom				2
9 Tax Cas 1168	9 Tax Cas 1168		United Kingdom				1
Landau v Commissioner	7 Tax Cas 12; 85 LJKB 417	King's Bench	United Kingdom				3