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26 USC 6212   flag  57

26 USC 6212
United States Code
United States Code
United States

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 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 flag 3
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 flag 2
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 flag 2
Gordon v United States 757 F2d 1157; 55 AFTR2d 85-1298 United States Court of Appeals, Eleventh Circuit United States 15 Apr 1985 WorldLII flag 6
In the Matter of: Horace J 199 F3d 249 United States Court of Appeals, Fifth Circuit United States 7 Jan 2000 WorldLII flag
Humphreys v United States 62 F3d 667; 76 AFTR2d 95-6116 United States Court of Appeals, Fifth Circuit United States 9 Oct 1995 WorldLII flag 2
Portillo v Commissioner 932 F2d 1128; 67 AFTR2d 91-1149 United States Court of Appeals, Fifth Circuit United States 11 Jun 1991 WorldLII flag 24
McCarty v United States 929 F2d 1085; 68 AFTR2d 91-5193 United States Court of Appeals, Fifth Circuit United States 30 Apr 1991 WorldLII flag 16
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 flag 8
Jones v United States 889 F2d 1448; 65 AFTR2d 90-387 United States Court of Appeals, Fifth Circuit United States 28 Dec 1989 WorldLII flag 3
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 flag 7
Stevens v Commissioner of Internal Revenue 709 F2d 12 United States Court of Appeals, Fifth Circuit United States 5 Jul 1983 WorldLII flag 2
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 flag 3
Kaufman v Egger 758 F2d 1; 55 AFTR2d 85-1104 United States Court of Appeals, First Circuit United States 19 Mar 1985 WorldLII flag 12
Spencer Press Inc v Alexander 491 F2d 589 United States Court of Appeals, First Circuit United States 5 Feb 1974 WorldLII flag 1
Bennett v Commissioner of Internal Revenue 935 F2d 1285 United States Court of Appeals, Fourth Circuit United States 15 Jul 1991 WorldLII flag 1
Koger v United States 755 F2d 1094; 55 AFTR2d 85-925 United States Court of Appeals, Fourth Circuit United States 26 Feb 1985 WorldLII flag 4
Luhring v W Glotzbach [1962] USCA4 198 United States Court of Appeals, Fourth Circuit United States 28 May 1962 WorldLII flag 3
Harvey v Commissioner of Internal Revenue [1992] USCA9 498 United States Court of Appeals, Ninth Circuit United States 4 Mar 1992 WorldLII flag
Elias v Connett 908 F2d 521; 66 AFTR2d 90-5346 United States Court of Appeals, Ninth Circuit United States 16 Jul 1990 WorldLII flag 74
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 flag 17
Clapp v Commissioner 875 F2d 1396; 63 AFTR2d 89-1451 United States Court of Appeals, Ninth Circuit United States 24 May 1989 WorldLII flag 33
Roat v Commissioner 847 F2d 1379; 61 AFTR2d 88-1254 United States Court of Appeals, Ninth Circuit United States 27 May 1988 WorldLII flag 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 flag 1
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 flag 9
Scar v Commissioner 814 F2d 1363; 59 AFTR2d 87-950 United States Court of Appeals, Ninth Circuit United States 14 Apr 1987 WorldLII flag 32
United States v Green 735 F2d 1203 United States Court of Appeals, Ninth Circuit United States 26 Jun 1984 WorldLII flag 16
Cool Fuel, Inc v Connett 685 F2d 309 United States Court of Appeals, Ninth Circuit United States 24 Aug 1982 WorldLII flag 68
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 flag 24
Fendler v Commissioner of Internal Revenue 441 F2d 1101 United States Court of Appeals, Ninth Circuit United States 28 Apr 1971 WorldLII flag 2
Warner v Commissioner of Internal Revenue 401 F2d 162 United States Court of Appeals, Ninth Circuit United States 16 Sep 1968 WorldLII flag 1
Jamy Corporation v A Riddell [1964] USCA9 442 United States Court of Appeals, Ninth Circuit United States 4 Nov 1964 WorldLII flag
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 flag 12
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 flag 4
Borysiak v Commissioner of Internal Revenue [1991] USCA7 573 United States Court of Appeals, Seventh Circuit United States 11 Jul 1991 WorldLII flag
Goulding v United States 929 F2d 329; 67 AFTR2d 91-821 United States Court of Appeals, Seventh Circuit United States 5 Jun 1991 WorldLII flag 10
Rheinstrom v Commissioner of Internal Revenue 925 F2d 1066 United States Court of Appeals, Seventh Circuit United States 28 Feb 1991 WorldLII flag 4
United States v W Hart M [1990] USCA7 971 United States Court of Appeals, Seventh Circuit United States 29 Oct 1990 WorldLII flag
Eschweiler v United States 877 F2d 634; 65 AFTR2d 90-643 United States Court of Appeals, Seventh Circuit United States 28 Jun 1989 WorldLII flag 6
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 flag 7
United States v Eschweiler 782 F2d 1385; 63 AFTR2d 89-1348 United States Court of Appeals, Seventh Circuit United States 30 Jan 1986 WorldLII flag 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 flag 7
General Split Corporation v United States 500 F2d 998 United States Court of Appeals, Seventh Circuit United States 17 Jul 1974 WorldLII flag 4
Wiley v United States 20 F3d 222; 73 AFTR2d 94-1603 United States Court of Appeals, Sixth Circuit United States 29 Mar 1994 WorldLII flag 27
Lutz v United States [1990] USCA6 2471 United States Court of Appeals, Sixth Circuit United States 6 Dec 1990 WorldLII flag
Will v United States [1990] USCA6 735 United States Court of Appeals, Sixth Circuit United States 17 Apr 1990 WorldLII flag
Brightman v United States [1988] USCA6 607 United States Court of Appeals, Sixth Circuit United States 28 Mar 1988 WorldLII flag
United States of America v Richard K Haley [1978] USCA6 511 United States Court of Appeals, Sixth Circuit United States 6 Jul 1978 WorldLII flag
Johnston v Commissioner of Internal Revenue 429 F2d 804 United States Court of Appeals, Sixth Circuit United States 24 Jul 1970 WorldLII flag 3
Gille v United States 33 F3d 46; 74 AFTR2d 94-6113 United States Court of Appeals, Tenth Circuit United States 17 Aug 1994 WorldLII flag 2
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 flag 3
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 flag 12
Robinson v United States 920 F2d 1157; 67 AFTR2d 91-393 United States Court of Appeals, Third Circuit United States 23 Jan 1991 WorldLII flag 11
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 flag 1
Swift Industries, Inc v Botany Industries, Inc 466 F2d 1125 United States Court of Appeals, Third Circuit United States 14 Aug 1972 WorldLII flag 16
Dudley v Commissioner of Internal Revenue [1958] USCA3 337 United States Court of Appeals, Third Circuit United States 25 Jul 1958 WorldLII flag 3

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