Kelley v. C.I.R.

Core Citations

ABROGATED BY OTHER CASE in

• Potts v. Comm'r
• Wiley M. Elick DDS, Inc. v. Comm'r

OVERRULED BY OTHER CASE in

• Rigmaiden v. C.I.R.
• Joseph v. Comm'r

DECLINED TO FOLLOW in

• Fehlhaber v. C.I.R.

DISAPPROVED BY OTHER CASE in

• Charlton v. C.I.R.

This document cites

• Federal Cases - Combs v. U.S., 79-3737
• Federal Cases - Bankers Pocahontas Coal Co v. Burnet
• Federal Cases - Hughes Air Corp. v. Public Utilities Commission of State of Cal., s. 79-4272
• Federal Cases - Vukasovich, Inc. v. C.I.R.
• Federal Cases - Leonhart v. CIR



See all quotations

• Federal Cases - Paccar, Inc. v. C.I.R.
• Federal Cases - Polizzi v. Commissioner of Internal Revenue
• Federal Cases - CIR v. Long's Estate
• Federal Cases - Cloes v. Comm'r of Internal Revenue
• Federal Cases - Combs v. United States
• US - Reference Stubs - Persons required to make returns of income
• US - Reference Stubs - Return of S corporation
• US - Reference Stubs - Limitations on assessment and collection