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Iowa-Des Moines National Bank v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII		7
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII		7
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States	24 Jun 1974	WorldLII		50
Commissioner v Lincoln Savings & Loan Ass'n	403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519	United States Supreme Court	United States	14 Jun 1971	WorldLII		46
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
Willcuts v Minnesota Tribune Co	103 F2d 947		United States	circa 1990	Westlaw		7
Iowa-Des Moines National Bank v United States	68 Tax Cas 872		United Kingdom	circa 1990			4