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26 USC 1221; [1954] Sec 1221     27

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Business Ventures International 88-3872 v P Olive 89-3012	893 F2d 641; 65 AFTR2d 90-717	United States Court of Appeals, Third Circuit	United States	12 Jan 1990	WorldLII		4
Graves v Commissioner of Internal Revenue	867 F2d 199; 63 AFTR2d 89-692	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1989	WorldLII
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII		9
Campbell v United States	813 F2d 694; 59 AFTR2d 87-917	United States Court of Appeals, Fifth Circuit	United States	29 May 1987	WorldLII		1
Roth Steel Tube Co v Commissioner of Internal Revenue	800 F2d 625; 58 AFTR2d 86-5808	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1986	WorldLII		19
Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue	800 F2d 215; 58 AFTR2d 86-5745	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1986	WorldLII		2
United States v Diamond	788 F2d 1025; 57 AFTR2d 86-1310	United States Court of Appeals, Fourth Circuit	United States	22 Apr 1986	WorldLII		5
Sanders v United States	740 F2d 886	United States Court of Appeals, Eleventh Circuit	United States	31 Aug 1984	WorldLII		13
Yarbro v Commissioner of Internal Revenue	737 F2d 479	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1984	WorldLII		4
United States v Agway Inc	696 F2d 1367	United States Court of Appeals, Federal Circuit	United States	9 Nov 1982	WorldLII
Georator Corporation v United States	485 F2d 283	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1973	WorldLII		5
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States	485 F2d 110	United States Court of Appeals, Sixth Circuit	United States	27 Sep 1973	WorldLII		4
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
Dustin v Commissioner of Internal Revenue	467 F2d 47	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1972	WorldLII		5
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Hansche v Commissioner of Internal Revenue	457 F2d 429	United States Court of Appeals, Seventh Circuit	United States	16 Mar 1972	WorldLII		1
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII		4
Brown v Commissioner of Internal Revenue	448 F2d 514	United States Court of Appeals, Tenth Circuit	United States	14 Sep 1971	WorldLII
Taylor v Commissioner of Internal Revenue	445 F2d 455	United States Court of Appeals, First Circuit	United States	29 Jun 1971	WorldLII		6
Crosby v United States	[1969] USCA5 1014	United States Court of Appeals, Fifth Circuit	United States	19 Aug 1969	WorldLII
Estate Freeland v Commissioner of Internal Revenue	[1968] USCA9 258	United States Court of Appeals, Ninth Circuit	United States	6 May 1968	WorldLII		1
Yara Engineering Corporation v Commissioner of Internal Revenue	344 F2d 113	United States Court of Appeals, Third Circuit	United States	15 Apr 1965	WorldLII		6
Coffey v United States	333 F2d 945	United States Court of Appeals, Tenth Circuit	United States	19 Aug 1964	WorldLII		11
Gault v Commissioner of Internal Revenue	[1964] USCA2 379	United States Court of Appeals, Second Circuit	United States	25 May 1964	WorldLII		2
Meridian Inc v Commissioner of Internal Revenue	322 F2d 198	United States Court of Appeals, Sixth Circuit	United States	4 Sep 1963	WorldLII
Miller v Commissioner of Internal Revenue	299 F2d 706	United States Court of Appeals, Second Circuit	United States	6 Feb 1962	WorldLII		6
United States v B Donoho	(1960) 275 F2d 489	United States Court of Appeals, Eighth Circuit	United States	7 Mar 1960	WorldLII		3