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Stratton's Independence v Howbert   flag  45

231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136
United States Supreme Court
United States
1st December, 1913

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Anderson v Forty-Two Broadway Co 239 US 69; 60 L Ed 152; 36 SCt 17 United States Supreme Court United States 8 Nov 1915 WorldLII flag 4
Anderson v Helvering 310 US 404; 84 L Ed 1277; 60 SCt 952 United States Supreme Court United States 20 May 1940 WorldLII flag 74
Bowers v Kerbaugh-Empire Co 271 US 170; 70 L Ed 886; 46 SCt 449 United States Supreme Court United States 3 May 1926 WorldLII flag 29
Bromley v McCaughn 280 US 124; 50 SCt 46; 74 L Ed 226 United States Supreme Court United States 25 Nov 1929 WorldLII flag 21
Burnet v Harmel 287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199 United States Supreme Court United States 7 Nov 1932 WorldLII flag 188
Burton-Sutton Oil Co v Commissioner 328 US 25; 90 L Ed 1062; 66 SCt 861; 90 L Ed 2d 1062 United States Supreme Court United States 22 Apr 1946 WorldLII flag 71
Chamberlain Chamberlain v United States 401 F3d 335 United States Court of Appeals, Fifth Circuit United States 18 Feb 2005 WorldLII flag 1
Columbus Gas & Fuel Co v Public Util Comm'n of Ohio 292 US 398; 78 L Ed 1327; 54 SCt 763 United States Supreme Court United States 21 May 1934 WorldLII flag 9
Commissioner of Internal Revenue v American Metal Co American Metal Co 221 F2d 134 United States Court of Appeals, Second Circuit United States 4 Nov 1954 WorldLII flag 5
Commissioner of Internal Revenue v American Metal Co American Metal Co [1955] USCA2 155 United States Court of Appeals, Second Circuit United States 15 Mar 1955 WorldLII flag
Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation [1999] PHSC 9 Supreme Court of the Philippines Philippines 20 Jan 1999 AsianLII flag
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Dillon v Strathearn S S Co 248 US 182; 63 L Ed 199; 39 SCt 83 United States Supreme Court United States 23 Dec 1918 WorldLII flag 6
Douglas v Commissioner of Internal Revenue 322 US 275; 88 L Ed 1271; 64 SCt 988 United States Supreme Court United States 15 May 1944 WorldLII flag 16
Doyle v Mitchell Bros Co 247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054 United States Supreme Court United States 20 May 1918 WorldLII flag 67
Edwards v Cuba R Co 268 US 628; 69 L Ed 1124; 45 SCt 614 United States Supreme Court United States 8 Jun 1925 WorldLII flag 19
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
Goldfield Consol Mines Co v Scott 247 US 126; 62 L Ed 1022; 38 SCt 465 United States Supreme Court United States 20 May 1918 WorldLII flag 4
Helvering v Independent Life Ins Co 292 US 371; 78 L Ed 1311; 54 SCt 758 United States Supreme Court United States 21 May 1934 WorldLII flag 20
Hill v United States ex rel Wampler 298 US 460; 80 L Ed 1283; 56 SCt 760; 80 L Ed 2d 1283 United States Supreme Court United States 18 May 1936 WorldLII flag 46
James Reburiano and Urbano Reburiano v Honorable Court of Appeals and Pepsi Cola Bottling Co of the Philippines Inc [1999] PHSC 24 Supreme Court of the Philippines Philippines 21 Jan 1999 AsianLII flag
Laudenslager v Commissioner of Internal Revenue [1962] USCA3 260 United States Court of Appeals, Third Circuit United States 27 Jun 1962 WorldLII flag
Laudenslager v Commissioner of Internal Revenue 305 F2d 686 United States Court of Appeals, Third Circuit United States 25 Jan 1962 WorldLII flag 12
Lukhard v Reed 481 US 368; 95 L Ed 2d 328; 107 SCt 1807 United States Supreme Court United States 22 Apr 1987 WorldLII flag 27
Merchants' Loan & Trust Co v Smietanka (1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75 United States Supreme Court United States 28 Mar 1921 WorldLII flag 43
Navnitlal C Javeri v K K Sen, Assistant Commissioner Ofincome-Tax [1964] INSC 241; [1965] 1 SCR 909; AIR 1965 SC 1375 Supreme Court of India India 28 Oct 1964 LIIofIndia flag 12
New York ex rel Cohn v Graves 300 US 308; 81 L Ed 666; 57 SCt 466 United States Supreme Court United States 1 Mar 1937 WorldLII flag 35
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
Oliver Iron Mining Co v Lord 262 US 172; 67 L Ed 929; 43 SCt 526 United States Supreme Court United States 7 May 1923 WorldLII flag 39
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Ricaud v American Metal Co 246 US 304; 62 L Ed 733; 38 SCt 312 United States Supreme Court United States 11 Mar 1918 WorldLII flag 34
Rose and Secretary, Department of Social Security [1989] AATA 383 Administrative Appeals Tribunal Australia 11 May 1989 AustLII flag
Southern Pacific Co v Lowe (1918) 247 US 330; 62 L Ed 1142; 38 SCt 540 United States Supreme Court United States 3 Jun 1918 WorldLII flag 37
Stanton v Baltic Mining Co 240 US 103; 60 L Ed 546; 36 SCt 278 United States Supreme Court United States 21 Feb 1916 WorldLII flag 24
United States v Ballard 535 F2d 400 United States Court of Appeals, Eighth Circuit United States 2 Jun 1976 WorldLII flag 10
United States v Biwabik Mining Co 247 US 116; 62 L Ed 1017; 38 SCt 462 United States Supreme Court United States 20 May 1918 WorldLII flag 13
United States v Buras 633 F2d 1356 United States Court of Appeals, Ninth Circuit United States 17 Dec 1980 WorldLII flag 17
United States v Kaiser 363 US 299; 4 L Ed 2d 1233; 80 SCt 1204 United States Supreme Court United States 13 Jun 1960 WorldLII flag 26
United States v Ludey 274 US 295; 71 L Ed 1054; 47 SCt 608 United States Supreme Court United States 16 May 1927 WorldLII flag 49
United States v Maryland Jockey Club of Baltimore City 210 F2d 367 United States Court of Appeals, Fourth Circuit United States 11 Jan 1954 WorldLII flag 12
United States v Maryland Jockey Club of Baltimore City [1954] USCA4 43 United States Court of Appeals, Fourth Circuit United States 3 Feb 1954 WorldLII flag
Von Baumbach v Sargent Land Co 242 US 503; 61 L Ed 460; 37 SCt 201 United States Supreme Court United States 15 Jan 1917 WorldLII flag 19

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Montgomery: Implications for Eisner and Myer" (2004) 7 Flinders Journal of Law Reform 243 Kenny, Paul Australia circa 2004 AustLII flag
"The Taxation of Fringe Benefits" [1985] VUWLawRw 23 Rigby, M P New Zealand circa 1985 NZLII flag

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Benson Mining & Smelting Co v Alta Mining & Smelting Co 145 US 432; 145 US 428; 36 L Ed 762; 17 Mor Min Rep 488; 12 SCt 877 United States Supreme Court United States 16 May 1892 WorldLII flag 24
Cincinnati, H & D R Co v McKeen 13 SCt 840 United States Supreme Court United States 1 May 1893 WorldLII flag 6
Coal Creek Min & Mfg Co v Moses 15 Mor Min Rep 544; 54 Am Rep 415; 15 Lea 300 United States - Tennessee flag 1
Cross v Evans 167 US 60; 42 L Ed 77; 17 SCt 733 United States Supreme Court United States 10 May 1897 WorldLII flag 13
Emsheimer v New Orleans 186 US 33; 46 L Ed 1042; 22 SCt 770 United States Supreme Court United States 19 May 1902 WorldLII flag 2
English and American Notes to Martin v Porter, and Jegon v Vivian 17 Rul Cas 873 United Kingdom flag 1
Flint v Stone Tracy Co 220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589 United States Supreme Court United States 13 Mar 1911 WorldLII flag 135
Graver v Faurot 162 US 435; 40 L Ed 1030; 16 SCt 799 United States Supreme Court United States 13 Apr 1896 WorldLII flag 9
Martin v Porter (1839) 5 M & W 352 Court of Exchequer United Kingdom circa 1839 flag 4
McCoach v Minehill & Schuylkill Haven R Co 228 US 295; 57 L Ed 842; 33 SCt 419 United States Supreme Court United States 7 Apr 1913 WorldLII flag 12
Pine River Logging & Improvement Co v United States 186 US 279; 46 L Ed 1164; 22 SCt 920; 46 L Ed 2d 1164; (1902) 19 Op Atty Gen 194 United States Supreme Court United States 2 Jun 1902 WorldLII flag 30
Pollock v Farmers' Loan & Trust Co 157 US 604-606; 157 US 429; 39 L Ed 759; 15 SCt 673 United States Supreme Court United States 8 Apr 1895 WorldLII flag 120
Pollock v Farmers' Loan & Trust Co 158 US 601; 39 L Ed 1108; 15 SCt 912 United States Supreme Court United States 20 May 1895 WorldLII flag 89
United States v St Anthony R Co 192 US 524; 48 L Ed 548; 24 SCt 333 United States Supreme Court United States 23 Feb 1904 WorldLII flag 6
United States v Union Pacific R Co 168 US 505; 42 L Ed 559; 18 SCt 167 United States Supreme Court United States 13 Dec 1897 WorldLII flag 10
United States v Whitridge 231 US 144; 58 L Ed 159; 34 SCt 24 United States Supreme Court United States 10 Nov 1913 WorldLII flag 5
Winchester v Craig 33 Mich 205 United States - Michigan circa 1902 flag 3
Wooden-Ware Co v United States 106 US 432; 27 L Ed 230; 1 SCt 398 United States Supreme Court United States 18 Dec 1882 WorldLII flag 18
5 AC 25 5 AC 25 United Kingdom circa 1902 LexisNexis / Westlaw flag 37
6 Ch 742 6 Ch 742 Court of Chancery United Kingdom circa 1902 LexisNexis / Westlaw flag 14
40 LJCh 389; 19 WR 365; 17 Rul Cas 843; 8 Mor Min Rep 628 40 LJCh 389; 19 WR 365; 17 Rul Cas 843; 8 Mor Min Rep 628 Court of Chancery United Kingdom circa 1902 flag 1
42 LT 334 42 LT 334 United Kingdom circa 1902 flag 3

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