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Lee v Commissioner of Internal Revenue     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chilingirian v Commissioner of Internal Revenue	918 F2d 1251; 66 AFTR2d 90-5901	United States Court of Appeals, Sixth Circuit	United States	14 Nov 1990	WorldLII		2
Sanderling, Inc v Commissioner	571 F2d 174	United States Court of Appeals, Third Circuit	United States	21 Feb 1978	WorldLII		10
Logan Lumber Co v Commissioner	365 F2d 846	United States Court of Appeals, Fifth Circuit	United States	15 Aug 1966	WorldLII		27
Estate Rau v Commissioner of Internal Revenue	[1962] USCA9 145	United States Court of Appeals, Ninth Circuit	United States	11 May 1962	WorldLII		1
Estate Rau v Commissioner of Internal Revenue	301 F2d 51	United States Court of Appeals, Ninth Circuit	United States	9 Mar 1962	WorldLII		5
Reaves v Commissioner of Internal Revenue	295 F2d 336	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1961	WorldLII		6
O'Neill v Commissioner of Internal Revenue	271 F2d 44	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1959	WorldLII		10
Veino v Fahs	257 F2d 364	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1958	WorldLII		17
Estate Phillips v Commissioner of Internal Revenue	(1957) 246 F2d 209	United States Court of Appeals, Fifth Circuit	United States	16 Jul 1957	WorldLII		24
Ferrando v United States	245 F2d 582	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1957	WorldLII		18
Eagle v Commissioner of Internal Revenue	(1957) 242 F2d 635	United States Court of Appeals, Fifth Circuit	United States	2 Apr 1957	WorldLII		18
Lee v Commissioner of Internal Revenue	[1956] USCA5 79	United States Court of Appeals, Fifth Circuit	United States	10 Feb 1956	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Holland v United States	348 US 121; 99 L Ed 150; 75 SCt 127	United States Supreme Court	United States	31 Jan 1955	WorldLII		1146
United States v Calderon	348 US 160; 99 L Ed 202; 75 SCt 186	United States Supreme Court	United States	6 Dec 1954	WorldLII		156
Scadron's Estate v Commissioner of Internal Revenue	212 F2d 188	United States Court of Appeals, Second Circuit	United States	27 Apr 1954	WorldLII		6
Bryan v Commissioner of Internal Revenue	209 F2d 822	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1954	WorldLII		40
Demetree v United States	207 F2d 892	United States Court of Appeals, Fifth Circuit	United States	24 Nov 1953	WorldLII		40
Boyett v Commissioner Internal Revenue	204 F2d 205	United States Court of Appeals, Fifth Circuit	United States	21 Apr 1953	WorldLII		32
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Reimer's Estate v Commissioner of Internal Revenue	180 F2d 159	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1950	WorldLII		11
Bryan v United States	338 US 552; 94 L Ed 335; 70 SCt 317; 94 L Ed 2d 335	United States Supreme Court	United States	13 Feb 1950	WorldLII		191
Kirk v Commissioner of Internal Revenue	(1950) 179 F2d 619; 15 ALR 2d 1031	United States Court of Appeals, First Circuit	United States	2 Feb 1950	WorldLII		12
United States v United States Gypsum Co	333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525	United States Supreme Court	United States	5 Apr 1948	WorldLII		2969
Commissioner of Internal Revenue v Lane-Wells Co	321 US 219; 88 L Ed 684; 64 SCt 511	United States Supreme Court	United States	14 Feb 1944	WorldLII		35
Standard Accident Ins Co v Nicholas	(1944) 146 F2d 376		United States	circa 1944	Westlaw		3
Spies v United States	317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418	United States Supreme Court	United States	11 Jan 1943	WorldLII		485
Helvering v Mitchell	303 US 391; 82 L Ed 917; 58 SCt 630	United States Supreme Court	United States	7 Mar 1938	WorldLII		231
Prevost v Gratz Gratz	19 US 481; 6 Wheat 481; 5 L Ed 311; 5 Leigh 350	United States Supreme Court	United States	13 Mar 1821	WorldLII		26
175 f2d 223	175 F2d 223		United States	circa 1944	Westlaw		54
Sanders v Leech	158 F2d 486		United States	circa 1944	Westlaw		86
Burford Oil Co v Commissioner of Internal Revenue	153 F2d 745		United States		Westlaw		5
Southeastern Finance Co v Commissioner	153 F2d 205		United States		Westlaw		15
Plunkett v Commissioner of Internal Revenue	118 F2d 644		United States		Westlaw		13
110 f2d 925	110 F2d 925		United States		Westlaw		8
Estate of Reimer v Commissioner	12 Tax Cas 913		United Kingdom				8
Estate of Briden v Commissioner	11 Tax Cas 1095		United Kingdom				2
6 Sec 291	6 SEC 291		United States				1