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Baker v Commissioner of Internal Revenue    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fultz v R Duckworth C a	962 F2d 10	United States Court of Appeals, Seventh Circuit	United States	12 May 1992	WorldLII		10
Okin v Commissioner of Internal Revenue	808 F2d 1338; 59 AFTR2d 87-509	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1987	WorldLII		4
United States v Darusmont	449 US 292; 101 SCt 549; 66 L Ed 2d 513	United States Supreme Court	United States	12 Jan 1981	WorldLII		38
Picchione v Commissioner of Internal Revenue	440 F2d 170	United States Court of Appeals, First Circuit	United States	12 Mar 1971	WorldLII		3
Welch v Henry	305 US 134; 83 L Ed 87; 59 SCt 121	United States Supreme Court	United States	19 Dec 1938	WorldLII		72
484 US 802	484 US 802; 98 L Ed 2d 10; 108 SCt 46	United States Supreme Court	United States	circa 1971	Westlaw		16
Falk v Hodgson	404 US 828; 30 L Ed 2d 56; 92 SCt 63	United States Supreme Court	United States	circa 1971	Westlaw		103
Snell v Commissioner of Internal Revenue	97 F2d 891		United States		Westlaw		25
Estate of Kearns v Commissioner	73 Tax Cas 1223		United Kingdom				2
26 USC 57	26 USC 57	United States Code	United States		LII (Cornell)		4
26 USC 55	26 USC 55	United States Code	United States		LII (Cornell)		7