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Paul v Commissioner of Internal Revenue     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Illinois Power Co v Commissioner of Internal Revenue	792 F2d 683; 58 AFTR2d 86-5122	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1986	WorldLII		15
Brook v Commissioner of Internal Revenue	[1966] USCA2 319	United States Court of Appeals, Second Circuit	United States	18 May 1966	WorldLII
Brook v Commissioner of Internal Revenue	360 F2d 1011	United States Court of Appeals, Second Circuit	United States	9 Dec 1965	WorldLII		3
Dorman v United States	296 F2d 27	United States Court of Appeals, Ninth Circuit	United States	27 Nov 1961	WorldLII		5
United States v W Ivey W Ivey	294 F2d 799	United States Court of Appeals, Fifth Circuit	United States	6 Oct 1961	WorldLII		10
Williams v Commissioner of Internal Revenue	285 F2d 582	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1961	WorldLII		3
Commissioner of Internal Revenue v Williams G Williams	256 F2d 152	United States Court of Appeals, Fifth Circuit	United States	17 Jun 1958	WorldLII		7
United States v Koshland	208 F2d 636	United States Court of Appeals, Ninth Circuit	United States	21 Jan 1954	WorldLII		7
United States v Koshland	[1953] USCA9 300	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1953	WorldLII
Paul v Commissioner of Internal Revenue	[1953] USCA3 270	United States Court of Appeals, Third Circuit	United States	30 Jul 1953	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1952) 18 Tax Cas 601	(1952) 18 Tax Cas 601		United Kingdom	circa 1952			2
Owen v Commissioner of Internal Revenue	192 F2d 1006	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1951	WorldLII		7
McCoy v Commissioner of Internal Revenue	192 F2d 486	United States Court of Appeals, Tenth Circuit	United States	12 Nov 1951	WorldLII		7
(1944) 322 US 735; 64 SCt 1048; 88 l Ed 1569	(1944) 322 US 735; 64 SCt 1048; 88 L Ed 1569	United States Supreme Court	United States	circa 1944	Westlaw		5
United States v Pelzer	312 US 399; 85 L Ed 913; 61 SCt 659	United States Supreme Court	United States	3 Mar 1941	WorldLII		55
Lyeth v Hoey	(1938) 305 US 188	United States Supreme Court	United States	circa 1938	Westlaw		109
Helvering v San Joaquin Fruit & Investment Co	297 US 496; 80 L Ed 824; 56 SCt 569	United States Supreme Court	United States	2 Mar 1936	WorldLII		26
McFeely v Commissioner	296 US 102; 80 L Ed 83; 56 SCt 54	United States Supreme Court	United States	11 Nov 1935	WorldLII		18
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
140 f2d 765	140 F2d 765		United States	circa 1936	Westlaw		2
Cole v Smith, DC	96 FSupp 745		United States	circa 1936	Westlaw		6
Irrgang v Fahs, DC	94 FSupp 206		United States	circa 1936	Westlaw		6
Dunigan v Burnet	66 F2d 201; (1933) 62 App DC 221		United States	circa 1936	Westlaw		6
59 SCt 155; 83 l Ed 119	59 SCt 155; 83 L Ed 119	United States Supreme Court	United States	circa 1936	Westlaw		63