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26 USC 183     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westbrook v Commissioner of Internal Revenue	68 F3d 868; 76 AFTR2d 95-7397	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1995	WorldLII		7
Ranciato v Commissioner of Internal Revenue	52 F3d 23; 75 AFTR2d 95-1712	United States Court of Appeals, Second Circuit	United States	7 Apr 1995	WorldLII		2
Hendricks v Commissioner Internal Revenue Service	32 F3d 94; 74 AFTR2d 94-5841	United States Court of Appeals, Fourth Circuit	United States	10 Aug 1994	WorldLII		4
Ra Hildebrand v Commissioner of Internal Revenue	28 F3d 1024; 74 AFTR2d 94-5189	United States Court of Appeals, Tenth Circuit	United States	22 Jun 1994	WorldLII		7
Gilman v Commissioner of Internal Revenue	933 F2d 143; 67 AFTR2d 91-1016	United States Court of Appeals, Second Circuit	United States	14 May 1991	WorldLII		10
Evans v Commissioner of Internal Revenue	908 F2d 369; 66 AFTR2d 90-5500	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1990	WorldLII		1
Apperson v Commissioner of Internal Revenue	[1990] USCA7 579	United States Court of Appeals, Seventh Circuit	United States	9 Jul 1990	WorldLII
Hayden v Commissioner of Internal Revenue	889 F2d 1548; 65 AFTR2d 90-343	United States Court of Appeals, Sixth Circuit	United States	22 Nov 1989	WorldLII		5
Campbell v Commissioner of Internal Revenue	868 F2d 833; 63 AFTR2d 89-728	United States Court of Appeals, Sixth Circuit	United States	24 Aug 1989	WorldLII		7
Jenkins v Commissioner of Internal Revenue	[1989] USCA6 1429	United States Court of Appeals, Sixth Circuit	United States	31 Jul 1989	WorldLII
Massengill v Commissioner of Internal Revenue	876 F2d 616; 63 AFTR2d 89-1477	United States Court of Appeals, Eighth Circuit	United States	25 May 1989	WorldLII		11
Remuzzi v Commissioner of Internal Revenue	[1989] USCA4 98	United States Court of Appeals, Fourth Circuit	United States	17 Jan 1989	WorldLII
Smith v Mann	[1987] USCA4 852	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1987	WorldLII
Burger v Commissioner of Internal Revenue	809 F2d 355; 59 AFTR2d 87-431	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1987	WorldLII		6
Brook Inc v Commissioner of Internal Revenue	799 F2d 833; 55 USLW 2134; 58 AFTR2d 86-5628	United States Court of Appeals, Second Circuit	United States	21 Aug 1986	WorldLII		10
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Deegan v Commissioner of Internal Revenue	787 F2d 825; 57 AFTR2d 86-1141	United States Court of Appeals, Second Circuit	United States	8 Apr 1986	WorldLII		3
Stoumen v Commissioner of Internal Revenue	208 F2d 903	United States Court of Appeals, Third Circuit	United States	31 Dec 1953	WorldLII		17