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Wagner v Commissioner of Internal Revenue     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Casper v Commissioner	805 F2d 902; 58 AFTR2d 86-6210	United States Court of Appeals, Tenth Circuit	United States	18 Nov 1986	WorldLII		19
Telephone Co Inc v United States	638 F2d 227	United States Court of Appeals, Tenth Circuit	United States	15 Jan 1981	WorldLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ruidoso Racing Association Inc v Commissioner of Internal Revenue	476 F2d 502	United States Court of Appeals, Tenth Circuit	United States	4 Apr 1973	WorldLII		13
Snider v Commissioner of Internal Revenue	453 F2d 188	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII		2
Rosenberg v Commissioner of Internal Revenue	450 F2d 529	United States Court of Appeals, Tenth Circuit	United States	6 Dec 1971	WorldLII		11
Dettmers v Commissioner of Internal Revenue	430 F2d 1019	United States Court of Appeals, Sixth Circuit	United States	29 Jul 1970	WorldLII		5
Commissioner of Internal Revenue v E F Baertschi M	412 F2d 494	United States Court of Appeals, Sixth Circuit	United States	12 Jun 1969	WorldLII		5
Fribourg Navigation Co v Commissioner	383 US 272; 15 L Ed 2d 751; 86 SCt 862	United States Supreme Court	United States	7 Mar 1966	WorldLII		25
Merrill v Commissioner of Internal Revenue	336 F2d 771	United States Court of Appeals, Sixth Circuit	United States	3 Oct 1964	WorldLII		8
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
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
61 Tax Cas 216	61 Tax Cas 216		United Kingdom	circa 1939			2
Hunter v Commissioner	46 Tax Cas 477		United Kingdom	circa 1939			1
Commissioner v Merrill	40 Tax Cas 66		United Kingdom	circa 1939			6
Fox River Paper Co v Commissioner	28 BTA 1184		United States				1
Wisconsin Electric Power Co v Commissioner	18 Tax Cas 400		United Kingdom				1
May Department Stores Co v CIR	16 Tax Cas 547		United Kingdom				3
Standard Envelope Manufacturing Co v CIR	15 Tax Cas 41		United Kingdom				3