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Oe Stephens v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Hoffman v Commissioner of Internal Revenue	298 F2d 784	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII		18
Hoffman v Commissioner of Internal Revenue	[1961] USCA3 326	United States Court of Appeals, Third Circuit	United States	19 Oct 1961	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
General Utilities & Operating Co v Helvering	296 US 200; 80 L Ed 154; 56 SCt 185	United States Supreme Court	United States	9 Dec 1935	WorldLII		53