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26 USC 6213     97

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Pilie v United States	56 F3d 686; 76 AFTR2d 95-5129	United States Court of Appeals, Fifth Circuit	United States	29 Jun 1995	WorldLII
Correia v Commissioner of Internal Revenue	58 F3d 468; 76 AFTR2d 95-5126	United States Court of Appeals, Ninth Circuit	United States	23 Jun 1995	WorldLII		1
Patmon and Young Professional Corporation v Commissioner of Internal Revenue	55 F3d 216; 75 AFTR2d 95-2192	United States Court of Appeals, Sixth Circuit	United States	23 May 1995	WorldLII		4
Citrus Valley Estates Inc v Commissioner Internal Revenue Service Citrus Valley Estates Inc	49 F3d 1410; 63 USLW 2587; 75 AFTR2d 95-1349	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1995	WorldLII		1
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
Lundy v Internal Revenue Service	45 F3d 856; 75 AFTR2d 95-697	United States Court of Appeals, Fourth Circuit	United States	30 Jan 1995	WorldLII		1
Bronson v United States	[1995] USCAFED 113	United States Court of Appeals, Federal Circuit	United States	26 Jan 1995	WorldLII
Friko Corporation v Commissioner of Internal Revenue	26 F3d 1139; 74 AFTR2d 94-5111; 307 USApp DC 75	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Aug 1994	WorldLII		4
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
Hempel v United States	14 F3d 572; 73 AFTR2d 94-1372	United States Court of Appeals, Eleventh Circuit	United States	16 Feb 1994	WorldLII		6
Haley v United States Internal Revenue Service	[1993] USCA9 2506	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1993	WorldLII
Erdman v United States	[1993] USCA6 1318	United States Court of Appeals, Sixth Circuit	United States	12 Aug 1993	WorldLII
Hymes v United States	[1993] USCA9 2146	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1993	WorldLII
Cadle v Commissioner Internal Revenue Service	[1992] USCA9 3716	United States Court of Appeals, Ninth Circuit	United States	14 Dec 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
Borysiak v Commissioner of Internal Revenue	[1991] USCA7 573	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1991	WorldLII
Schwark v Commissioner of Internal Revenue	[1991] USCA6 1157	United States Court of Appeals, Sixth Circuit	United States	10 Jun 1991	WorldLII
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
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
United States v W Hart M	[1990] USCA7 971	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1990	WorldLII
Schrader v Commissioner of Internal Revenue	916 F2d 361; 66 AFTR2d 90-5701	United States Court of Appeals, Sixth Circuit	United States	18 Oct 1990	WorldLII		6
Estate of Heim v Commissioner of Internal Revenue	914 F2d 1322; 66 AFTR2d 90-6009	United States Court of Appeals, Ninth Circuit	United States	18 Sep 1990	WorldLII		2
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
Maisano v United States	908 F2d 408; 66 AFTR2d 90-5327	United States Court of Appeals, Ninth Circuit	United States	18 Jul 1990	WorldLII		30
Elias v Connett	908 F2d 521; 66 AFTR2d 90-5346	United States Court of Appeals, Ninth Circuit	United States	16 Jul 1990	WorldLII		74
Williams v United States	[1990] USCA4 1608	United States Court of Appeals, Fourth Circuit	United States	16 Jul 1990	WorldLII
Mathes v United States	901 F2d 1031; 66 AFTR2d 90-5035	United States Court of Appeals, Eleventh Circuit	United States	22 May 1990	WorldLII
Purk v Internal Revenue Service C W J Irs W W	895 F2d 1414	United States Court of Appeals, Sixth Circuit	United States	9 Feb 1990	WorldLII		24
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
Estate of Yaeger v Commissioner of Internal Revenue	889 F2d 29; 64 AFTR2d 89-5801	United States Court of Appeals, Second Circuit	United States	7 Nov 1989	WorldLII		5
Price v Commissioner of Internal Revenue	887 F2d 959; 64 AFTR2d 89-5822	United States Court of Appeals, Ninth Circuit	United States	18 Oct 1989	WorldLII		16
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
United States v W Berman	884 F2d 916; 64 AFTR2d 89-5738	United States Court of Appeals, Sixth Circuit	United States	7 Sep 1989	WorldLII		10
Zuhone v Commissioner of Internal Revenue	883 F2d 1317; 64 AFTR2d 89-5451	United States Court of Appeals, Seventh Circuit	United States	28 Aug 1989	WorldLII		11
Jenkins v Commissioner of Internal Revenue	[1989] USCA6 1429	United States Court of Appeals, Sixth Circuit	United States	31 Jul 1989	WorldLII
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
Sherry Frontenac Inc v United States	868 F2d 420; 63 AFTR2d 89-1009	United States Court of Appeals, Eleventh Circuit	United States	23 Mar 1989	WorldLII		4
Billingsley v Commissioner of Internal Revenue	868 F2d 1081; 63 AFTR2d 89-787	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1989	WorldLII		15
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
Cole v United States	863 F2d 34; 63 AFTR2d 89-443	United States Court of Appeals, Ninth Circuit	United States	14 Dec 1988	WorldLII		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		2
Kimball v Commissioner of Internal Revenue	853 F2d 120; 62 AFTR2d 88-5362	United States Court of Appeals, Second Circuit	United States	2 Aug 1988	WorldLII
Raheem v Commissioner of Internal Revenue	[1988] USCA6 1411	United States Court of Appeals, Sixth Circuit	United States	1 Aug 1988	WorldLII
Beverage Distributors v Department of Revenue of Commonwealth of Pennsylvania Commonwealth of Pennsylvania Pennsylvania Department of Revenue	850 F2d 165; 18 Bankr Ct Dec 76	United States Court of Appeals, Third Circuit	United States	19 Jul 1988	WorldLII		9
Roat v Commissioner	847 F2d 1379; 61 AFTR2d 88-1254	United States Court of Appeals, Ninth Circuit	United States	27 May 1988	WorldLII		24
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
Lefebvre v Commissioner of Internal Revenue	830 F2d 417; 60 AFTR2d 87-5737	United States Court of Appeals, First Circuit	United States	9 Oct 1987	WorldLII		3
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
Erdman v United States	[1987] USCA6 591	United States Court of Appeals, Sixth Circuit	United States	31 Mar 1987	WorldLII
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
Ra Gaska v Commissioner of Internal Revenue	800 F2d 633; 58 AFTR2d 86-5777	United States Court of Appeals, Sixth Circuit	United States	11 Sep 1986	WorldLII		5
Burford v Commissioner of Internal Revenue	[1986] USCA4 1413	United States Court of Appeals, Fourth Circuit	United States	11 Sep 1986	WorldLII
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
Abrams Vr Jg Ra Rwe Hr Wm Wl v Commissioner of Internal Revenue	787 F2d 939; 54 USLW 2531; 57 AFTR2d 86-1130	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1986	WorldLII		13
John Williams and Darlene Williams v Commissioner of Internal Revenue	[1986] USCA6 407	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1986	WorldLII
James Charles Bacik v Commissioner of Internal Revenue	[1986] USCA6 189	United States Court of Appeals, Sixth Circuit	United States	3 Feb 1986	WorldLII
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
Sauers Nj 08404 v Commissioner of Internal Revenue	771 F2d 64; 56 AFTR2d 85-5767; 88 ALRFed 563; 54 USLW 2148	United States Court of Appeals, Third Circuit	United States	15 Oct 1985	WorldLII		10
Graham v Commissioner of Internal Revenue	770 F2d 381; 54 USLW 2159; 56 AFTR2d 85-6002	United States Court of Appeals, Third Circuit	United States	28 Aug 1985	WorldLII		3
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
Kreider v Commissioner of Internal Revenue	762 F2d 580; 56 AFTR2d 85-5177	United States Court of Appeals, Seventh Circuit	United States	28 May 1985	WorldLII		4
Commissioner of Internal Revenue v A	748 F2d 465	United States Court of Appeals, Eighth Circuit	United States	13 Nov 1984	WorldLII
United States v Green	735 F2d 1203	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1984	WorldLII		16
Meridian Wood Prods Co v United States	725 F2d 1183	United States Court of Appeals, Ninth Circuit	United States	13 Feb 1984	WorldLII		13
Ferre v Commissioner of Internal Revenue	718 F2d 6	United States Court of Appeals, First Circuit	United States	7 Oct 1983	WorldLII
Stevens v Commissioner of Internal Revenue	709 F2d 12	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII		2
Sampson v Commissioner of Internal Revenue	710 F2d 262	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1983	WorldLII		3
United States v Theep	502 F2d 797	United States Court of Appeals, Ninth Circuit	United States	3 Sep 1974	WorldLII		7
General Split Corporation v United States	500 F2d 998	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1974	WorldLII		4
Westgate-California Corporation v United States	496 F2d 839	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1974	WorldLII		5
Rambo v United States	492 F2d 1060	United States Court of Appeals, Sixth Circuit	United States	12 Feb 1974	WorldLII		9
Sherman v H Nash	488 F2d 1081	United States Court of Appeals, Third Circuit	United States	27 Nov 1973	WorldLII		4
United States v Zimmerman	478 F2d 59	United States Court of Appeals, Seventh Circuit	United States	30 Apr 1973	WorldLII		1
Kaestner v S Schmidt	473 F2d 1294	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1973	WorldLII		1
Teichner v Commissioner of Internal Revenue	453 F2d 944	United States Court of Appeals, Second Circuit	United States	5 Jan 1972	WorldLII		3
Fendler v Commissioner of Internal Revenue	441 F2d 1101	United States Court of Appeals, Ninth Circuit	United States	28 Apr 1971	WorldLII		2
Foster v Commissioner of Internal Revenue	445 F2d 799	United States Court of Appeals, Tenth Circuit	United States	14 Apr 1971	WorldLII		2
Bankers Trust Co v United States	438 F2d 1046	United States Court of Appeals, Second Circuit	United States	22 Feb 1971	WorldLII
Bankers Trust Co v United States	[1970] USCA2 879	United States Court of Appeals, Second Circuit	United States	30 Nov 1970	WorldLII		2
Fishman v Commissioner of Internal Revenue	[1970] USCA2 14	United States Court of Appeals, Second Circuit	United States	7 Jan 1970	WorldLII
Berger v Commissioner of Internal Revenue	404 F2d 668	United States Court of Appeals, Third Circuit	United States	27 Dec 1968	WorldLII		6
Pacific Grains Inc v Commissioner of Internal Revenue	399 F2d 603	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1968	WorldLII		8
DeWelles v United States	378 F2d 37	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1967	WorldLII		12
Hoppe v Commissioner of Internal Revenue	354 F2d 988	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1966	WorldLII		1
Commissioner of Internal Revenue v P Walker	[1964] USCA9 69	United States Court of Appeals, Ninth Circuit	United States	12 Feb 1964	WorldLII		3
Vibro Mfg Co v Commissioner of Internal Revenue	[1963] USCA2 24	United States Court of Appeals, Second Circuit	United States	9 Jan 1963	WorldLII
Thompson v United States	308 F2d 628	United States Court of Appeals, Ninth Circuit	United States	25 Sep 1962	WorldLII		10
Luhring v W Glotzbach	[1962] USCA4 198	United States Court of Appeals, Fourth Circuit	United States	28 May 1962	WorldLII		3
Kruse Grain Milling v Commissioner of Internal Revenue	279 F2d 123	United States Court of Appeals, Ninth Circuit	United States	27 May 1960	WorldLII		15
Brooks v Commissioner of Internal Revenue	274 F2d 96	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1959	WorldLII		9
Steiner v J Nelson	259 F2d 853	United States Court of Appeals, Seventh Circuit	United States	16 Oct 1958	WorldLII		8
Dudley v Commissioner of Internal Revenue	[1958] USCA3 337	United States Court of Appeals, Third Circuit	United States	25 Jul 1958	WorldLII		3