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Heim v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Johnson v Commissioner of Internal Revenue	289 F3d 452	United States Court of Appeals, Seventh Circuit	United States	20 Jun 2002	WorldLII		1
Community Dental Services v Tani Dds	282 F3d 1164	United States Court of Appeals, Ninth Circuit	United States	24 Apr 2002	WorldLII		11
DAVENPORT RECYCLING ASSOCIATES and Sam Winer, Tax Matters Partner, Petitioners, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Ernest C Karras, Marion K Karras, Appellants	220 F3d 1255	United States Court of Appeals, Eleventh Circuit	United States	2 Aug 2000	WorldLII		9
Arkansas Oil and Gas Inc v Commissioner of Internal Revenue	114 F3d 795; 79 AFTR2d 97-2934	United States Court of Appeals, Eighth Circuit	United States	11 Jun 1997	WorldLII		4
Webbe v Commissioner of Internal Revenue	902 F2d 688; 65 AFTR2d 90-1081	United States Court of Appeals, Eighth Circuit	United States	4 May 1990	WorldLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner v McCoy	484 US 3; 98 L Ed 2d 2; 108 SCt 217	United States Supreme Court	United States	7 Dec 1987	WorldLII		37
Deamer v Commissioner of Internal Revenue	752 F2d 337; 55 AFTR2d 85-624	United States Court of Appeals, Eighth Circuit	United States	14 Jan 1985	WorldLII		5
Rosebud Sioux Tribe v A & P Steel Inc	733 F2d 509; 15 Fed REvid Serv 1270; 39 Fed RServ2d 186	United States Court of Appeals, Eighth Circuit	United States	4 Jun 1984	WorldLII		31
Surety Insurance Co of California v Williams	729 F2d 581	United States Court of Appeals, Eighth Circuit	United States	16 Mar 1984	WorldLII		11
Estate of Kerber v United States	717 F2d 454	United States Court of Appeals, Eighth Circuit	United States	23 Sep 1983	WorldLII		3
Smith v United States	702 F2d 741	United States Court of Appeals, Eighth Circuit	United States	29 Mar 1983	WorldLII		5
Anderson v Commissioner of Internal Revenue	693 F2d 844	United States Court of Appeals, Ninth Circuit	United States	5 Feb 1979	WorldLII		3
Boughner v Secretary of Health Education and Welfare	572 F2d 976	United States Court of Appeals, Third Circuit	United States	8 Mar 1978	WorldLII		30
Clarke v Burkle	570 F2d 824	United States Court of Appeals, Eighth Circuit	United States	21 Feb 1978	WorldLII		22
United States v Cirami	563 F2d 26	United States Court of Appeals, Second Circuit	United States	1 Sep 1977	WorldLII		45
Senate Realty Corporation v Commissioner of Internal Revenue	511 F2d 929	United States Court of Appeals, Second Circuit	United States	20 Feb 1975	WorldLII		9
Toscano v Commissioner of Internal Revenue	441 F2d 930; 24 ALRFed 683	United States Court of Appeals, Ninth Circuit	United States	28 Apr 1971	WorldLII		24
United States v M Thompson	438 F2d 254	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1971	WorldLII		6
[1969] PL 91-172	[1969] PL 91-172		United Kingdom	circa 1969	Westlaw		28
Kenner v Commissioner of Internal Revenue	387 F2d 689	United States Court of Appeals, Seventh Circuit	United States	5 Jan 1968	WorldLII		14
Link v Wabash Railroad Co	370 US 626; 8 L Ed 2d 734; 82 SCt 1386	United States Supreme Court	United States	25 Jun 1962	WorldLII		770
Jefferson Loan Co v Commissioner of Internal Revenue	249 F2d 364	United States Court of Appeals, Eighth Circuit	United States	18 Nov 1957	WorldLII		13
Lentin v Commissioner of Internal Revenue	237 F2d 5	United States Court of Appeals, Seventh Circuit	United States	10 Oct 1956	WorldLII		4
Cir 1956) Cf Long v Commissioner	757 F2d 957		United States	circa 1956	Westlaw		2
Hazel-Atlas Glass Co v Hartford-Empire Co	322 US 238; 88 L Ed 1250; 64 SCt 997; 88 L Ed 2d 1250; 61 USPQ 241	United States Supreme Court	United States	12 Jun 1944	WorldLII		169
Beasley v United States	469 US 1188; 83 L Ed 2d 964; 105 SCt 957	United States Supreme Court	United States	circa 1944	Westlaw		113
Hoskins v United States	469 US 1072; 83 L Ed 2d 506; 105 SCt 565	United States Supreme Court	United States	circa 1944	Westlaw		121
Stickler v CIR	464 F2d 368		United States	circa 1944	Westlaw		5
393 US 841	393 US 841	United States Supreme Court	United States	circa 1944	Westlaw		21
26 USC 7441	26 USC 7441	United States Code	United States	circa 1944	LII (Cornell)		4
26 USC 2501	26 USC 2501	United States Code	United States	circa 1944	LII (Cornell)		9