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Smith v Commissioner of Internal Revenue   flag  13

926 F2d 1470; 67 AFTR2d 91-638
United States Court of Appeals, Sixth Circuit
United States
22nd April, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Crooks v Commissioner of Internal Revenue 453 F3d 653 United States Court of Appeals, Sixth Circuit United States 25 May 2006 WorldLII flag 1
Leonard Charles Ekman; Kaye Layne Ekman, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 184 F3d 522 United States Court of Appeals, Sixth Circuit United States 4 Jun 1999 WorldLII flag 5
Parker-Hannifin Corporation v Commissioner of Internal Revenue 139 F3d 1090; 81 AFTR2d 98-1115 United States Court of Appeals, Sixth Circuit United States 23 Mar 1998 WorldLII flag 3
Harbor Bancorp Subsidiaries v Commissioner of Internal Revenue 115 F3d 722; 80 AFTR2d 97-5667 United States Court of Appeals, Ninth Circuit United States 6 Aug 1997 WorldLII flag 9
Gabelman v Commissioner of Internal Revenue 86 F3d 609; 78 AFTR2d 96-5034 United States Court of Appeals, Sixth Circuit United States 21 Jun 1996 WorldLII flag 6
Daccarett-Ghia v Commissioner of Internal Revenue 70 F3d 621; 64 USLW 2365; 76 AFTR2d 95-7761; 315 USApp DC 60 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 6 Mar 1996 WorldLII flag 4
Grossman v I Smart [1995] USCA7 1426 United States Court of Appeals, Seventh Circuit United States 29 Dec 1995 WorldLII flag
Estate of Spencer a v Commissioner of Internal Revenue 43 F3d 226; 63 USLW 2442; 75 AFTR2d 95-563 United States Court of Appeals, Sixth Circuit United States 5 Jan 1995 WorldLII flag 2
Baptiste v Commissioner of Internal Revenue 29 F3d 1533; 74 AFTR2d 94-6030 United States Court of Appeals, Eleventh Circuit United States 29 Aug 1994 WorldLII flag 3
North American Rayon Corporation Narco v Commissioner of Internal Revenue 12 F3d 583; 73 AFTR2d 94-492 United States Court of Appeals, Sixth Circuit United States 3 Feb 1994 WorldLII flag 6
Clarendon Ltd v W Foster [1993] USCA6 1457 United States Court of Appeals, Sixth Circuit United States 2 Sep 1993 WorldLII flag
Estate of Maxwell v Commissioner of Internal Revenue 3 F3d 591; 62 USLW 2147 United States Court of Appeals, Second Circuit United States 23 Aug 1993 WorldLII flag 4
Hagaman v Commissioner of Internal Revenue 958 F2d 684; 69 AFTR2d 92-906 United States Court of Appeals, Sixth Circuit United States 6 Mar 1992 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Estate of Headrick v Commissioner of Internal Revenue 918 F2d 1263; 66 AFTR2d 90-6038 United States Court of Appeals, Sixth Circuit United States 19 Nov 1990 WorldLII flag 3
Berthelsen v Kane 907 F2d 617; 17 Fed RServ3d 61 United States Court of Appeals, Sixth Circuit United States 10 Sep 1990 WorldLII flag 19
United States v Walton 909 F2d 915; 66 AFTR2d 90-5379 United States Court of Appeals, Sixth Circuit United States 31 Jul 1990 WorldLII flag 20
Traficant v Commissioner of Internal Revenue 884 F2d 258; 64 AFTR2d 89-5560 United States Court of Appeals, Sixth Circuit United States 29 Aug 1989 WorldLII flag 11
Threlkeld v Commissioner of Internal Revenue 848 F2d 81; 56 USLW 2716; 61 AFTR2d 88-1285 United States Court of Appeals, Sixth Circuit United States 1 Jun 1988 WorldLII flag 32
Harris v Callwood 844 F2d 1254; 10 Fed RServ3d 1041 United States Court of Appeals, Sixth Circuit United States 21 Apr 1988 WorldLII flag 49
Invst Financial Group Inc v Chem-Nuclear Systems Inc C Garratt & Pc 815 F2d 391; 7 Fed RServ3d 529; 55 USLW 2613 United States Court of Appeals, Sixth Circuit United States 10 Jun 1987 WorldLII flag 78
Roland v Salem Contract Carriers, Inc 811 F2d 1175; 6 Fed RServ3d 1222 United States Court of Appeals, Seventh Circuit United States 24 Mar 1987 WorldLII flag 32
Shepard Claims Service Inc v William Darrah & Associates 796 F2d 190; 5 Fed RServ3d 393 United States Court of Appeals, Sixth Circuit United States 18 Jul 1986 WorldLII flag 34
Coston v Detroit Edison Co 789 F2d 377; 40 Empl Prac Dec P 36,225; 40 Fair Empl Prac Cas 1005 United States Court of Appeals, Sixth Circuit United States 25 Apr 1986 WorldLII flag 20
Vasquez v Hillery 474 US 254; 88 L Ed 2d 598; 106 SCt 617 United States Supreme Court United States 14 Jan 1986 WorldLII flag 231
Berney v Cohn 772 F2d 910 United States Court of Appeals, Ninth Circuit United States 26 Aug 1985 WorldLII flag 11
Estate of Shafer v Commissioner of Internal Revenue 749 F2d 1216; 55 AFTR2d 85-1531 United States Court of Appeals, Sixth Circuit United States 11 Dec 1984 WorldLII flag 8
Arizona v Rumsey 467 US 203; 81 L Ed 2d 164; 104 SCt 2305 United States Supreme Court United States 29 May 1984 WorldLII flag 68
Solomon v Commissioner of Internal Revenue 732 F2d 1459 United States Court of Appeals, Sixth Circuit United States 2 May 1984 WorldLII flag 7
Steinbrecher v Commissioner 712 F2d 195 United States Court of Appeals, Fifth Circuit United States 15 Aug 1983 WorldLII flag 14
United Coin Meter Co v Seaboard Coastline RR 705 F2d 839 United States Court of Appeals, Sixth Circuit United States 21 Apr 1983 WorldLII flag 50
Rechtzigel v Commissioner of Internal Revenue 703 F2d 1063 United States Court of Appeals, Eighth Circuit United States 6 Apr 1983 WorldLII flag 9
McCoy v Commissioner 696 F2d 1234 United States Court of Appeals, Ninth Circuit United States 18 Jan 1983 WorldLII flag 24
Davis v Commissioner of Internal Revenue 674 F2d 553 United States Court of Appeals, Sixth Circuit United States 29 Mar 1982 WorldLII flag 3
Au Bon Pain Corporation v Artect Inc 653 F2d 61 United States Court of Appeals, Second Circuit United States 22 Jun 1981 WorldLII flag 9
Sampay v Morton Salt Co 621 F2d 439 United States Court of Appeals, Fifth Circuit United States 24 Jun 1980 WorldLII flag 12
Link v Wabash Railroad Co 370 US 626; 8 L Ed 2d 734; 82 SCt 1386 United States Supreme Court United States 25 Jun 1962 WorldLII flag 770
Louisville Builders Supply Co v Commissioner 294 F2d 333 United States Court of Appeals, Sixth Circuit United States 7 Sep 1961 WorldLII flag 18
(1960) 1960-1 CB 843 (1960) 1960-1 CB 843 circa 1960 1
Commissioner of Internal Revenue v Licavoli 252 F2d 268 United States Court of Appeals, Sixth Circuit United States 14 Feb 1958 WorldLII flag 9
Lasky v Commissioner of Internal Revenue 235 F2d 97 United States Court of Appeals, Ninth Circuit United States 5 Nov 1956 WorldLII flag 38
Starr v Commissioner of Internal Revenue 226 F2d 721 United States Court of Appeals, Seventh Circuit United States 2 Nov 1955 WorldLII flag 12
Holland v United States 348 US 121; 99 L Ed 150; 75 SCt 127 United States Supreme Court United States 31 Jan 1955 WorldLII flag 1146
Katz v Commissioner of Internal Revenue 188 F2d 957 United States Court of Appeals, Second Circuit United States 7 May 1951 WorldLII flag 7
Helvering v Mitchell 303 US 391; 82 L Ed 917; 58 SCt 630 United States Supreme Court United States 7 Mar 1938 WorldLII flag 231
Helvering v Taylor 293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623 United States Supreme Court United States 7 Jan 1935 WorldLII flag 269
Welch v Helvering 290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8 United States Supreme Court United States 6 Nov 1933 WorldLII flag 446
Burnet v Coronado Oil & Gas Co 285 US 393; 76 L Ed 815; 52 SCt 443 United States Supreme Court United States 11 Apr 1932 WorldLII flag 103
99-514 Sec 1503 99-514 SEC 1503 United States circa 1932 flag 2
Garratt v INVST Fin Group, Inc 484 US 927; 108 SCt 291; 98 L Ed 2d 251 United States Supreme Court United States Westlaw flag 60
Mitchell v Bekins Van & Storage Co 352 US 1027; 77 SCt 594; 1 L Ed 2d 598; 1 L Ed 589 United States Supreme Court United States Westlaw flag 58
cert denied 350 US 993; 76 SCt 542; 100 L Ed 858 United States Supreme Court United States Westlaw flag 39
Smith v Commissioner 91 Tax Cas 1049 United Kingdom flag 2
Bosurgi v Commissioner 87 Tax Cas 1403 United Kingdom flag 1
Marshall v Commissioner 85 Tax Cas 267 United Kingdom flag 3
Brooks v Commissioner 82 Tax Cas 413 United Kingdom flag 1
Rechtzigel v Commissioner 79 Tax Cas 132 United Kingdom flag 3
Doncaster v Commissioner 77 Tax Cas 334 United Kingdom flag 3
McCoy v Commissioner 76 Tax Cas 1027 United Kingdom flag 5
Marcus v Commissioner 70 Tax Cas 562 United Kingdom flag 1
Gilday v Commissioner 62 Tax Cas 260 United Kingdom flag 1
Federal Rules of Civil Procedure See Introduction to Rules of Practice and Procedure of the United States Tax Court 60 Tax Cas 1057 United Kingdom flag 3
Turner v City of Memphis, WDTenn 28 USC 1254; (1961) 199 FSupp 585 United States Code United States LII (Cornell) flag 40
26 USC 7482 26 USC 7482 United States Code United States LII (Cornell) flag 240
26 USC 7481 26 USC 7481 United States Code United States LII (Cornell) flag 20
26 USC 7460 26 USC 7460 United States Code United States LII (Cornell) flag 2
26 USC 7454 26 USC 7454 United States Code United States LII (Cornell) flag 16
Rules of Practice and Procedure 26 USC 7453 United States Code United States LII (Cornell) flag 16
26 USC 7444 26 USC 7444 United States Code United States LII (Cornell) flag 1
26 USC 6665 26 USC 6665 United States Code United States LII (Cornell) flag 1
26 USC 6662 26 USC 6662 United States Code United States LII (Cornell) flag 7
26 USC 6653 26 USC 6653; [1954] SEC 6653 United States Code United States LII (Cornell) flag 121
Miller-Pocahontas Coal Co v Commissioner 21 BTA 1360 United States flag 1
Rickard v Commissioner 15 BTA 316 United States flag 4

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