26 USC 6212 57

26 USC 6212

United States Code

United States

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
In the Matter of: Horace J	199 F3d 249	United States Court of Appeals, Fifth Circuit	United States	7 Jan 2000	WorldLII
Humphreys v United States	62 F3d 667; 76 AFTR2d 95-6116	United States Court of Appeals, Fifth Circuit	United States	9 Oct 1995	WorldLII	2
Gaw v Commissioner of Internal Revenue	45 F3d 461; 75 AFTR2d 95-770; 310 USApp DC 160	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	31 Jan 1995	WorldLII	2
Gille v United States	33 F3d 46; 74 AFTR2d 94-6113	United States Court of Appeals, Tenth Circuit	United States	17 Aug 1994	WorldLII	2
Wiley v United States	20 F3d 222; 73 AFTR2d 94-1603	United States Court of Appeals, Sixth Circuit	United States	29 Mar 1994	WorldLII	27
Harvey v Commissioner of Internal Revenue	[1992] USCA9 498	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1992	WorldLII
Albert Petrulis Dds Sc v Commissioner of Internal Revenue	938 F2d 78; 68 AFTR2d 91-5255	United States Court of Appeals, Seventh Circuit	United States	24 Jul 1991	WorldLII	4
Bennett v Commissioner of Internal Revenue	935 F2d 1285	United States Court of Appeals, Fourth Circuit	United States	15 Jul 1991	WorldLII	1
Borysiak v Commissioner of Internal Revenue	[1991] USCA7 573	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1991	WorldLII
Portillo v Commissioner	932 F2d 1128; 67 AFTR2d 91-1149	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1991	WorldLII	24
Goulding v United States	929 F2d 329; 67 AFTR2d 91-821	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1991	WorldLII	10
McCarty v United States	929 F2d 1085; 68 AFTR2d 91-5193	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1991	WorldLII	16
Rheinstrom v Commissioner of Internal Revenue	925 F2d 1066	United States Court of Appeals, Seventh Circuit	United States	28 Feb 1991	WorldLII	4
Robinson v United States	920 F2d 1157; 67 AFTR2d 91-393	United States Court of Appeals, Third Circuit	United States	23 Jan 1991	WorldLII	11
Lutz v United States	[1990] USCA6 2471	United States Court of Appeals, Sixth Circuit	United States	6 Dec 1990	WorldLII
United States v W Hart M	[1990] USCA7 971	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1990	WorldLII
Ward v Commissioner of Internal Revenue	907 F2d 517; 66 AFTR2d 90-5298	United States Court of Appeals, Fifth Circuit	United States	1 Aug 1990	WorldLII	8
Elias v Connett	908 F2d 521; 66 AFTR2d 90-5346	United States Court of Appeals, Ninth Circuit	United States	16 Jul 1990	WorldLII	74
Will v United States	[1990] USCA6 735	United States Court of Appeals, Sixth Circuit	United States	17 Apr 1990	WorldLII
Jones v United States	889 F2d 1448; 65 AFTR2d 90-387	United States Court of Appeals, Fifth Circuit	United States	28 Dec 1989	WorldLII	3
Borgman v Commissioner of Internal Revenue	888 F2d 916; 64 AFTR2d 89-5795	United States Court of Appeals, First Circuit	United States	17 Nov 1989	WorldLII	3
Zackim v Commissioner of Internal Revenue	887 F2d 455; 58 USLW 2270; 64 AFTR2d 89-5709	United States Court of Appeals, Third Circuit	United States	13 Oct 1989	WorldLII	1
McKay v Commissioner of Internal Revenue	886 F2d 1237; 58 USLW 2255; 64 AFTR2d 89-5712	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1989	WorldLII	17
Eschweiler v United States	877 F2d 634; 65 AFTR2d 90-643	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1989	WorldLII	6
Clapp v Commissioner	875 F2d 1396; 63 AFTR2d 89-1451	United States Court of Appeals, Ninth Circuit	United States	24 May 1989	WorldLII	33
Pomeroy v United States P Pomeroy E	864 F2d 1191; 63 AFTR2d 89-626	United States Court of Appeals, Fifth Circuit	United States	8 Feb 1989	WorldLII	7
Ponchik v Commissioner of Internal Revenue	854 F2d 1127; 62 AFTR2d 88-5554	United States Court of Appeals, Eighth Circuit	United States	31 Aug 1988	WorldLII	2
Phillips v Commissioner of Internal Revenue	851 F2d 1492; 57 USLW 2079; 62 AFTR2d 88-5223; 271 USApp DC 265; 101 ALRFed 685	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Jul 1988	WorldLII	3
Roat v Commissioner	847 F2d 1379; 61 AFTR2d 88-1254	United States Court of Appeals, Ninth Circuit	United States	27 May 1988	WorldLII	24
Sponza v Commissioner of Internal Revenue	844 F2d 689; 61 AFTR2d 88-1096	United States Court of Appeals, Ninth Circuit	United States	19 Apr 1988	WorldLII	1
Brightman v United States	[1988] USCA6 607	United States Court of Appeals, Sixth Circuit	United States	28 Mar 1988	WorldLII
Bothke v Fluor Engineers & Constructors Inc Wj	834 F2d 804; 61 AFTR2d 88-305; 99 ALRFed 677	United States Court of Appeals, Ninth Circuit	United States	16 Dec 1987	WorldLII	9
Sicker v Commissioner of Internal Revenue	815 F2d 1400; 59 AFTR2d 87-1055	United States Court of Appeals, Eleventh Circuit	United States	1 May 1987	WorldLII	2
Scar v Commissioner	814 F2d 1363; 59 AFTR2d 87-950	United States Court of Appeals, Ninth Circuit	United States	14 Apr 1987	WorldLII	32
Sanders v Commissioner of Internal Revenue	813 F2d 859; 55 USLW 2532; 59 AFTR2d 87-756	United States Court of Appeals, Seventh Circuit	United States	12 Mar 1987	WorldLII	7
Alford Jg Wl v Commissioner of Internal Revenue	800 F2d 987; 58 AFTR2d 86-5687	United States Court of Appeals, Tenth Circuit	United States	26 Aug 1986	WorldLII	3
United States v Eschweiler	782 F2d 1385; 63 AFTR2d 89-1348	United States Court of Appeals, Seventh Circuit	United States	30 Jan 1986	WorldLII	79
United States v P Gimbel	782 F2d 89; 57 AFTR2d 86-657	United States Court of Appeals, Seventh Circuit	United States	17 Jan 1986	WorldLII	7
Cyclone Drilling Inc v J Kelley	769 F2d 662; 56 AFTR2d 85-5673	United States Court of Appeals, Tenth Circuit	United States	2 Aug 1985	WorldLII	12
Tadros v Commissioner of Internal Revenue	763 F2d 89; 56 AFTR2d 85-5119	United States Court of Appeals, Second Circuit	United States	29 May 1985	WorldLII	12
Gordon v United States	757 F2d 1157; 55 AFTR2d 85-1298	United States Court of Appeals, Eleventh Circuit	United States	15 Apr 1985	WorldLII	6
Kaufman v Egger	758 F2d 1; 55 AFTR2d 85-1104	United States Court of Appeals, First Circuit	United States	19 Mar 1985	WorldLII	12
Koger v United States	755 F2d 1094; 55 AFTR2d 85-925	United States Court of Appeals, Fourth Circuit	United States	26 Feb 1985	WorldLII	4
United States v Green	735 F2d 1203	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1984	WorldLII	16
Stevens v Commissioner of Internal Revenue	709 F2d 12	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII	2
Cool Fuel, Inc v Connett	685 F2d 309	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1982	WorldLII	68
United States of America v Richard K Haley	[1978] USCA6 511	United States Court of Appeals, Sixth Circuit	United States	6 Jul 1978	WorldLII
General Split Corporation v United States	500 F2d 998	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1974	WorldLII	4
Spencer Press Inc v Alexander	491 F2d 589	United States Court of Appeals, First Circuit	United States	5 Feb 1974	WorldLII	1
Swift Industries, Inc v Botany Industries, Inc	466 F2d 1125	United States Court of Appeals, Third Circuit	United States	14 Aug 1972	WorldLII	16
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
Fendler v Commissioner of Internal Revenue	441 F2d 1101	United States Court of Appeals, Ninth Circuit	United States	28 Apr 1971	WorldLII	2
Johnston v Commissioner of Internal Revenue	429 F2d 804	United States Court of Appeals, Sixth Circuit	United States	24 Jul 1970	WorldLII	3
Warner v Commissioner of Internal Revenue	401 F2d 162	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1968	WorldLII	1
Jamy Corporation v A Riddell	[1964] USCA9 442	United States Court of Appeals, Ninth Circuit	United States	4 Nov 1964	WorldLII
Luhring v W Glotzbach	[1962] USCA4 198	United States Court of Appeals, Fourth Circuit	United States	28 May 1962	WorldLII	3
Dudley v Commissioner of Internal Revenue	[1958] USCA3 337	United States Court of Appeals, Third Circuit	United States	25 Jul 1958	WorldLII	3

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