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United States v Serrian     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Maciel v Commissioner of Internal Revenue	489 F3d 1018	United States Court of Appeals, Ninth Circuit	United States	7 Jun 2007	WorldLII		1
United States v Duck	77 AFTR2d 96-1792; 82 F3d 423	United States Court of Appeals, Ninth Circuit	United States	15 Apr 1996	WorldLII
Bradford v Commissioner of Internal Revenue	796 F2d 303; 58 AFTR2d 86-5532	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1986	WorldLII		16
Akland v Commissioner of Internal Revenue	767 F2d 618; 56 AFTR2d 85-5649	United States Court of Appeals, Ninth Circuit	United States	31 Jul 1985	WorldLII		7
Lollis v Commissioner of Internal Revenue	595 F2d 1189	United States Court of Appeals, Ninth Circuit	United States	1 May 1979	WorldLII		3
Lord v Commissioner of Internal Revenue	525 F2d 741	United States Court of Appeals, Ninth Circuit	United States	14 Oct 1975	WorldLII		2
Banks v Commissioner of Internal Revenue	322 F2d 530	United States Court of Appeals, Eighth Circuit	United States	12 Sep 1963	WorldLII		28
Spriggs v Commissioner of Internal Revenue	290 F2d 181	United States Court of Appeals, Ninth Circuit	United States	21 Apr 1961	WorldLII		1
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
O'Dwyer v Commissioner of Internal Revenue	[1959] USCA4 136	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII		1
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII		15
Patchen v Commissioner of Internal Revenue	(1958) 258 F2d 544	United States Court of Appeals, Fifth Circuit	United States	23 Jul 1958	WorldLII		12
United States v Serrian	[1958] USCA3 38	United States Court of Appeals, Third Circuit	United States	21 Jan 1958	WorldLII
Powell v Granquist	252 F2d 56	United States Court of Appeals, Ninth Circuit	United States	13 Jan 1958	WorldLII		33
United States v Serrian	[1958] USCA3 9	United States Court of Appeals, Third Circuit	United States	7 Jan 1958	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ferrando v United States	245 F2d 582	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1957	WorldLII		18
Romm v Commissioner of Internal Revenue	245 F2d 730	United States Court of Appeals, Fourth Circuit	United States	27 May 1957	WorldLII		6
Latendresse v Commissioner of Internal Revenue	243 F2d 577	United States Court of Appeals, Seventh Circuit	United States	25 May 1957	WorldLII		6
Blackwell v United States	244 F2d 423	United States Court of Appeals, Eighth Circuit	United States	7 May 1957	WorldLII		28
Nos 12046-12049	243 F2d 335	United States Court of Appeals, Third Circuit	United States	28 Mar 1957	WorldLII		12
Wener v Commissioner of Internal Revenue	(1957) 242 F2d 938	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1957	WorldLII		23
Earle v Woodlaw	245 F2d 119; 122 CA 9	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1957	WorldLII		25
Schira v Commissioner of Internal Revenue	240 F2d 672	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1957	WorldLII		9
Fairchild v United States	(1957) 240 F2d 944	United States Court of Appeals, Fifth Circuit	United States	25 Jan 1957	WorldLII		13
Davis v Commissioner of Internal Revenue	239 F2d 187	United States Court of Appeals, Seventh Circuit	United States	13 Dec 1956	WorldLII		19
Traum v Commissioner of Internal Revenue	237 F2d 277	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1956	WorldLII		3
Kurnick v Commissioner of Internal Revenue	232 F2d 678	United States Court of Appeals, Sixth Circuit	United States	19 Apr 1956	WorldLII		22
Bodoglau v Commissioner of Internal Revenue	230 F2d 336	United States Court of Appeals, Seventh Circuit	United States	29 Feb 1956	WorldLII		28
Kashat v Commissioner of Internal Revenue	229 F2d 282	United States Court of Appeals, Sixth Circuit	United States	18 Jan 1956	WorldLII		10
Kampmeyer v United States	227 F2d 313	United States Court of Appeals, Eighth Circuit	United States	22 Nov 1955	WorldLII		17
Drieborg v Commissioner of Internal Revenue	225 F2d 216	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1955	WorldLII		34
Ward v Commissioner of Internal Revenue	224 F2d 547	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		13
Commissioner of Internal Revenue v Thompson	222 F2d 893	United States Court of Appeals, Third Circuit	United States	27 May 1955	WorldLII		18
Hargis v S Godwin	221 F2d 486	United States Court of Appeals, Eighth Circuit	United States	29 Apr 1955	WorldLII		9
Beard v United States	222 F2d 84	United States Court of Appeals, Fourth Circuit	United States	15 Apr 1955	WorldLII		30
Friedberg v United States	348 US 142; 99 L Ed 188; 75 SCt 138	United States Supreme Court	United States	31 Jan 1955	WorldLII		57
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
Smith v United States	348 US 147; 99 L Ed 2d 192; 99 L Ed 192; 75 SCt 194; 156 Howard 179	United States Supreme Court	United States	6 Dec 1954	WorldLII		311
United States v Burdick	214 F2d 768	United States Court of Appeals, Third Circuit	United States	5 Apr 1954	WorldLII		17
McGah v Commissioner of Internal Revenue	(1954) 210 F2d 769	United States Court of Appeals, Ninth Circuit	United States	18 Feb 1954	WorldLII		11
National Brass Works v Commissioner of Internal Revenue	(1953) 205 F2d 104	United States Court of Appeals, Ninth Circuit	United States	5 Jun 1953	WorldLII		14
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
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
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
Roberts v Commissioner	176 F2d 221		United States	circa 1953	Westlaw		20
United States v Clark, DC	123 FSupp 608		United States	circa 1953	Westlaw		5
Rogers v Commissioner of Internal Revenue	111 F2d 987		United States		Westlaw		27
Cohan v Commissioner	39 F2d 540		United States		Westlaw		186
10 ALR 2d 186	10 ALR 2d 186		United States				6