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Thor Power Tool Co v Commissioner     73

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Thompson vs Shaw Group Inc	[2008] USCA5 1388	United States Court of Appeals, Fifth Circuit	United States	29 Jul 2008	WorldLII
Metro Leasing and Development Corporation v Commissioner of Internal Revenue	376 F3d 1015	United States Court of Appeals, Ninth Circuit	United States	23 Jul 2004	WorldLII
Hospital Corporation of America Subsidiaries v Commissioner of Internal Revenue	348 F3d 136	United States Court of Appeals, Sixth Circuit	United States	17 Feb 2004	WorldLII		3
K-Tel International Inc Securities Litigation v Rg N	300 F3d 881	United States Court of Appeals, Eighth Circuit	United States	2 Oct 2002	WorldLII		20
Travelers Insurance Co v United States	303 F3d 1373	United States Court of Appeals, Federal Circuit	United States	16 Sep 2002	WorldLII		3
Midamerican Energy Co, Appellant, v Commissioner of Internal Revenue, Appellee	271 F3d 740	United States Court of Appeals, Eighth Circuit	United States	15 Nov 2001	WorldLII		1
Bob Wondries Motors, Inc , Dba Wondries Ford, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Toyota Town, Inc , a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Wondries Nissan, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Country Nissan, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Quality Motor Cars of Stockton, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Bob Wondries Associates, Inc , Dba Wondries Toyota, Petitioner, v Commissioner of Internal Revenue, Respondent Robert S Zamora and Christina Zamora, Petitioners, v Commissioner of Internal Revenue, Respondent		United States Court of Appeals, Ninth Circuit	United States	23 Oct 2001	WorldLII
Am Express Co v United States	262 F3d 1376	United States Court of Appeals, Federal Circuit	United States	23 Aug 2001	WorldLII		18
United States of America; United States of America, Ex Rel Robert J Norbeck, Plaintiffs-Appellees, v Basin Electric Power Cooperative, Defendant-Appellant United States of America, Plaintiff, United States of America, Ex Rel Robert J Norbeck, Plaintiff-Appellant, v Basin Electric Power Cooperative, Defendant-Appellant United States of America, Plaintiff-Appellant, United States of America, Ex Rel Robert J Norbeck, Plaintiff, v Bsin Electric Power Cooperative, Defendant-Appellant		United States Court of Appeals, Eighth Circuit	United States	15 May 2001	WorldLII
Consolidated Manufacturing, Inc; MP Long Living Trust; Merl Philip Long, Trustee, Tax Matters Person, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	249 F3d 1231	United States Court of Appeals, Tenth Circuit	United States	8 May 2001	WorldLII		4
Leon Sloan and Jimmie Lee Furby, Appellants, v United States Department of Housing and Urban Development, Appellee	236 F3d 756	United States Court of Appeals, District of Columbia Circuit	United States	2 Feb 2001	WorldLII		7
Ganino v Citizens Utils Co	228 F3d 154	United States Court of Appeals, Second Circuit	United States	11 Sep 2000	WorldLII		25
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII		7
Greebel v FTP Software, Inc	194 F3d 185	United States Court of Appeals, First Circuit	United States	8 Oct 1999	WorldLII		41
La Crosse Footwear, Inc and International Footwear Corporation, Plaintiffs-Appellees, v United States, Defendant-Appellant	191 F3d 1372	United States Court of Appeals, Federal Circuit	United States	14 Sep 1999	WorldLII		1
Dana Corporation v United States	174 F3d 1344; 83 AFTR2d 99-1699	United States Court of Appeals, Federal Circuit	United States	7 Apr 1999	WorldLII		5
Dayton Hudson Corporation and Subsidiaries v Commissioner of Internal Revenue	153 F3d 660; 82 AFTR2d 98-5610	United States Court of Appeals, Eighth Circuit	United States	14 Aug 1998	WorldLII
Wal-Mart Stores Inc Subsidiaries v Commissioner of Internal Revenue	153 F3d 650; 82 AFTR2d 98-5601	United States Court of Appeals, Eighth Circuit	United States	14 Aug 1998	WorldLII		1
Walter v United States	148 F3d 1027; 82 AFTR2d 98-5115	United States Court of Appeals, Eighth Circuit	United States	8 Jul 1998	WorldLII		2
In re Burlington Coat Factory Sec Litig	114 F3d 1410	United States Court of Appeals, Third Circuit	United States	10 Jun 1997	WorldLII		73
Ewc Inc Morrissey Ewc v Internal Revenue Service	114 F3d 1071; 79 AFTR2d 97-3144	United States Court of Appeals, Tenth Circuit	United States	9 Jun 1997	WorldLII		2
Ford Motor Co v Commissioner of Internal Revenue	71 F3d 209; 64 USLW 2381; 76 AFTR2d 95-7789	United States Court of Appeals, Sixth Circuit	United States	13 Feb 1996	WorldLII		1
Hewlett-Packard Co v United States	71 F3d 398; 64 USLW 2395; 76 AFTR2d 95-7809	United States Court of Appeals, Federal Circuit	United States	7 Dec 1995	WorldLII		1
Shalala v Guernsey Memorial Hospital	514 US 87; 131 L Ed 2d 106; 115 SCt 1232	United States Supreme Court	United States	6 Mar 1995	WorldLII		72
Pettibone Corporation v United States	[1994] USCA7 1080	United States Court of Appeals, Seventh Circuit	United States	7 Sep 1994	WorldLII
Continental Illinois Corporation v Commissioner of Internal Revenue	998 F2d 513; 72 AFTR2d 93-5308	United States Court of Appeals, Seventh Circuit	United States	9 Jul 1993	WorldLII		10
Corra Resources Ltd v Commissioner of Internal Revenue	945 F2d 224; 68 AFTR2d 91-5719	United States Court of Appeals, Seventh Circuit	United States	9 Oct 1991	WorldLII		3
Rexnord Inc v United States	940 F2d 1094; 68 AFTR2d 91-5449	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1991	WorldLII		3
Horton Homes Inc Nd Nd v United States	936 F2d 548; 60 USLW 2087; 68 AFTR2d 91-5334	United States Court of Appeals, Eleventh Circuit	United States	23 Jul 1991	WorldLII		11
Re Dietz Corporation v United States	939 F2d 1; 68 AFTR2d 91-5238	United States Court of Appeals, Second Circuit	United States	22 Jul 1991	WorldLII
Ralston Development Corporation v United States	937 F2d 510; 68 AFTR2d 91-5178	United States Court of Appeals, Tenth Circuit	United States	25 Jun 1991	WorldLII		19
Mattel Inc v United States	926 F2d 1116; 13 ITRD 1001	United States Court of Appeals, Federal Circuit	United States	13 Feb 1991	WorldLII
Edison Homes Inc v Commissioner of Internal Revenue	903 F2d 579; 66 AFTR2d 90-5041	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1990	WorldLII		2
Federal National Mortgage Association v Commissioner of Internal Revenue	896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	20 Feb 1990	WorldLII		3
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII		7
Prabel v Commissioner of Internal Revenue	882 F2d 820; 64 AFTR2d 89-5418	United States Court of Appeals, Third Circuit	United States	13 Sep 1989	WorldLII		2
Home Group Inc 11502-77 v Commissioner of Internal Revenue	875 F2d 377; 63 AFTR2d 89-1359	United States Court of Appeals, Second Circuit	United States	11 May 1989	WorldLII		1
Kollsman Instrument Corporation v Commissioner of Internal Revenue	870 F2d 89; 63 AFTR2d 89-947	United States Court of Appeals, Second Circuit	United States	16 Mar 1989	WorldLII		1
Paccar Inc v Commissioner Internal Revenue Service	849 F2d 393; 62 AFTR2d 88-5021	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1988	WorldLII		13
Godchaux v Conveying Techniques Inc	846 F2d 306; 57 USLW 2027	United States Court of Appeals, Fifth Circuit	United States	6 Jun 1988	WorldLII		9
Challenge Publications Inc v Commissioner Internal Revenue Service	845 F2d 1541; 61 AFTR2d 88-1187	United States Court of Appeals, Ninth Circuit	United States	6 May 1988	WorldLII		2
Iowa Southern Utilities Co v United States	841 F2d 1108; 61 AFTR2d 88-851	United States Court of Appeals, Federal Circuit	United States	15 Mar 1988	WorldLII		4
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Beneficial Corporation and Subsidiaries v United States	814 F2d 1570; 59 AFTR2d 87-830	United States Court of Appeals, Federal Circuit	United States	26 Mar 1987	WorldLII		14
Boulez v Commissioner of Internal Revenue	810 F2d 209; 55 USLW 2477; 59 AFTR2d 87-608; 258 USApp DC 90	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Feb 1987	WorldLII		9
Ayres v Commissioner of Internal Revenue	795 F2d 832; 55 USLW 2115; 58 AFTR2d 86-5493	United States Court of Appeals, Ninth Circuit	United States	28 Jul 1986	WorldLII		1
United States v Hughes Properties, Inc	476 US 593; 90 L Ed 2d 569; 106 SCt 2092	United States Supreme Court	United States	3 Jun 1986	WorldLII		19
Spang Industries Inc v United States	791 F2d 906; 54 USLW 2653; 58 AFTR2d 86-5052	United States Court of Appeals, Federal Circuit	United States	29 May 1986	WorldLII		3
United States Court of Appeals Sixth Circuit	761 F2d 259; 55 AFTR2d 85-1439	United States Court of Appeals, Sixth Circuit	United States	29 Apr 1985	WorldLII		4
Judisch v United States	755 F2d 823; 55 AFTR2d 85-1237	United States Court of Appeals, Eleventh Circuit	United States	20 Mar 1985	WorldLII		1
Knight-Ridder Newspapers Inc v United States	743 F2d 781	United States Court of Appeals, Eleventh Circuit	United States	3 Oct 1984	WorldLII		10
Houston Agricultural Credit Corporation v United States	736 F2d 233	United States Court of Appeals, Fifth Circuit	United States	16 Jul 1984	WorldLII		7
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
Commissioner v Engle	464 US 206; 78 L Ed 2d 420; 104 SCt 597	United States Supreme Court	United States	10 Jan 1984	WorldLII		45
Kaiser Steel Corporation v United States	717 F2d 1304	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1983	WorldLII		4
Rockwell International Corporation v Commissioner of Internal Revenue	694 F2d 60	United States Court of Appeals, Third Circuit	United States	2 Dec 1982	WorldLII		2
City Gas Co of Florida v Commissioner of Internal Revenue	689 F2d 943	United States Court of Appeals, Eleventh Circuit	United States	21 Oct 1982	WorldLII		8
Denison v Commissioner of Internal Revenue	689 F2d 771	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1982	WorldLII		3
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII		10
Bay State Gas Co v Commissioner of Internal Revenue	689 F2d 1	United States Court of Appeals, First Circuit	United States	16 Sep 1982	WorldLII		1
Record Wide Distributors Inc v Commissioner of Internal Revenue	682 F2d 204	United States Court of Appeals, Eighth Circuit	United States	14 Jul 1982	WorldLII		3
United States v Arthur Young & Co	677 F2d 211	United States Court of Appeals, Second Circuit	United States	13 Apr 1982	WorldLII		11
Rca Corporation v United States	664 F2d 881	United States Court of Appeals, Second Circuit	United States	13 Nov 1981	WorldLII		9
Louisville and Nashville Railroad Co v Commissioner of Internal Revenue	641 F2d 435	United States Court of Appeals, Sixth Circuit	United States	31 Mar 1981	WorldLII		9
Max Sobel Wholesale Liquors v Commissioner of Internal Revenue	630 F2d 670	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1980	WorldLII		9
Rowan Companies Inc v United States	624 F2d 701	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1980	WorldLII		1
Farm Service Cooperative v Commissioner of Internal Revenue	619 F2d 718	United States Court of Appeals, Eighth Circuit	United States	19 May 1980	WorldLII
Roth Steel Tube Co v Commissioner of Internal Revenue	620 F2d 1176	United States Court of Appeals, Sixth Circuit	United States	8 May 1980	WorldLII		9
Re Uranium Antitrust Litigation	617 F2d 1248	United States Court of Appeals, Seventh Circuit	United States	15 Feb 1980	WorldLII		32

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A Fair Share of Taxes-A Bridge Too Far?"	[2010] UNSWLRS 73	Datt, Kalmen	Australia	circa 2010	AustLII
Bridging the Book-Tax Accounting Gap	(2005) 115 Yale Law Journal 680	Whitaker, Celia	United States	1 Jan 2005	WorldLII
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Malone Hyde Inc v United States	568 F2d 474	United States Court of Appeals, Sixth Circuit	United States	20 Jan 1978	WorldLII		4
[1978] Stand Fed Tax Rep 16240992	[1978] Stand Fed Tax Rep 16240992		United States	circa 1978			1
Thor Power Tool Co v Commissioner of Internal Revenue	563 F2d 861	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1977	WorldLII		2
First National Bank of Chicago v Commissioner of Internal Revenue	546 F2d 759	United States Court of Appeals, Seventh Circuit	United States	31 Jan 1977	WorldLII		2
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States	24 Jun 1974	WorldLII		50
Atlantic Discount Co Inc v United States	473 F2d 412	United States Court of Appeals, Fifth Circuit	United States	30 Jan 1973	WorldLII		3
Business Development Corporation of North Carolina v United States	428 F2d 451	United States Court of Appeals, Fourth Circuit	United States	4 May 1970	WorldLII		19
Bingler v Johnson	394 US 741; 22 L Ed 2d 695; 89 SCt 1439	United States Supreme Court	United States	23 Apr 1969	WorldLII		93
United States v Haskel Engineering & Supply Co	380 F2d 786	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1967	WorldLII		5
United States v Catto	384 US 102; 16 L Ed 2d 398; 86 SCt 1311	United States Supreme Court	United States	6 Jun 1966	WorldLII		17
Patterson v Pizitz Inc	353 F2d 267	United States Court of Appeals, Fifth Circuit	United States	21 Feb 1966	WorldLII		7
Space Controls Inc v Commissioner of Internal Revenue	322 F2d 144	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1963	WorldLII		5
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue	317 F2d 829	United States Court of Appeals, Seventh Circuit	United States	21 May 1963	WorldLII		9
Schlude v Commissioner of Internal Revenue	372 US 128; 9 L Ed 2d 633; 83 SCt 601	United States Supreme Court	United States	18 Feb 1963	WorldLII		47
Calavo Inc v Commissioner of Internal Bevenue	304 F2d 650	United States Court of Appeals, Ninth Circuit	United States	25 May 1962	WorldLII		7
Mohawk Rubber Co v N H Taylor N H Taylor	296 F2d 732	United States Court of Appeals, Eighth Circuit	United States	20 Nov 1961	WorldLII		8
American Automobile Ass'n v United States	367 US 687; 81 SCt 1727	United States Supreme Court	United States	9 Oct 1961	WorldLII		58
Commissioner of Internal Revenue v Hansen	360 US 446; 3 L Ed 2d 1360; 79 SCt 1270; 3 L Ed 1360	United States Supreme Court	United States	22 Jun 1959	WorldLII		84
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII		169
Commissioner of Internal Revenue v South Texas Lumber Co	333 US 496; 92 L Ed 831; 68 SCt 695	United States Supreme Court	United States	3 May 1948	WorldLII		223
Brown v Helvering	291 US 193; 78 L Ed 725; 54 SCt 356	United States Supreme Court	United States	15 Jan 1934	WorldLII		95
United States Cartridge Co v United States	284 US 511; 76 L Ed 431; 52 SCt 243	United States Supreme Court	United States	15 Feb 1932	WorldLII		8
Lucas v Kansas City Structural Steel Co	281 US 264; 74 L Ed 848; 50 SCt 263	United States Supreme Court	United States	14 Apr 1930	WorldLII		31
Lucas v American Code Co	280 US 445; 74 L Ed 538; 50 SCt 202	United States Supreme Court	United States	24 Feb 1930	WorldLII		78
United States v Anderson	269 US 422; 70 L Ed 347; 46 SCt 131	United States Supreme Court	United States	4 Jan 1926	WorldLII		136
United Steelworkers Justice Committee v United States	435 US 914; 55 L Ed 2d 505; 98 SCt 1467	United States Supreme Court	United States		Westlaw		71
cert denied	431 US 915; 53 L Ed 2d 225; 97 SCt 2177	United States Supreme Court	United States		Westlaw		15
400 US 957	400 US 957; 91 SCt 356; 27 L Ed 2d 266	United States Supreme Court	United States		Westlaw		94
383 US 910	383 US 910; 86 SCt 895; 15 L Ed 2d 666	United States Supreme Court	United States		Westlaw		14
Bryson v United States	369 US 860; 8 L Ed 2d 18; 82 SCt 949	United States Supreme Court	United States		Westlaw		47
Ehlen v United States	323 F2d 535; 163 Ct Cl 35		United States		Westlaw		4
Black Motor Co v Commissioner of Internal Revenue	125 F2d 977		United States		Westlaw		22
98 SCt 1466; 55 l Ed 2d 504	98 SCt 1466; 55 L Ed 2d 504		United States		Westlaw		2
Supreme Court See Thor Power Tool Co v Commissioner	64 Tax Cas 154		United Kingdom				3
Westchester Development Co v Commissioner	63 Tax Cas 198		United Kingdom				2
James A Messer Co v Commissioner	57 Tax Cas 848		United Kingdom				3
54 SCt 356	54 SCt 356		United States		Westlaw		45
50 Taxes The Tax Magazine 748	50 Taxes The Tax Magazine 748	Taxes: The Tax Magazine	United States		HeinOnline		1
Black Motor Co v Commissioner	41 BTA 300		United States				11
Doesn't Work and How to Adjust It	35 Journal of Taxation 366	Journal of Taxation	United States				3
D Loveman & Son Export Corporation v Commissioner of Internal Revenue	34 Tax Cas 776		United Kingdom				8
19 Journal of Taxation 66	19 Journal of Taxation 66	Journal of Taxation	United States				1