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Welch v Helvering     446

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd	[2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557	Federal Court of Australia	Australia - Commonwealth	18 Dec 2008	AustLII		3
Sherwin-Williams Co Na v United States	403 F3d 793	United States Court of Appeals, Sixth Circuit	United States	13 Apr 2005	WorldLII		2
McGraw v Commissioner of Internal Revenue	384 F3d 965	United States Court of Appeals, Eighth Circuit	United States	24 Sep 2004	WorldLII
In Re: Microsoft Corporation Antitrust Litigation	355 F3d 322	United States Court of Appeals, Fourth Circuit	United States	15 Jan 2004	WorldLII		2
Baker v Commissioner of Internal Revenue	338 F3d 789	United States Court of Appeals, Seventh Circuit	United States	4 Aug 2003	WorldLII		1
Conway v United States	326 F3d 1268	United States Court of Appeals, Federal Circuit	United States	13 Jun 2003	WorldLII		2
Commissioner of Internal Revenue v General Foods (Phils), Inc	[2003] PHSC 267	Supreme Court of the Philippines	Philippines	24 Apr 2003	AsianLII
Bone v Commissioner of Internal Revenue	324 F3d 1289	United States Court of Appeals, Eleventh Circuit	United States	21 Mar 2003	WorldLII		3
Capital Video Corporation v Commissioner of Internal Revenue	311 F3d 458	United States Court of Appeals, First Circuit	United States	27 Nov 2002	WorldLII		2
Smith v Commissioner of Internal Revenue	300 F3d 1023	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2002	WorldLII		2
Neonatology Associates Pa v Commissioner of Internal Revenue	299 F3d 221	United States Court of Appeals, Third Circuit	United States	29 Jul 2002	WorldLII		4
Reynolds v Commissioner Internal Revenue	296 F3d 607	United States Court of Appeals, Seventh Circuit	United States	18 Jul 2002	WorldLII		5
Katia v Popov; Peter Popov, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	246 F3d 1190	United States Court of Appeals, Ninth Circuit	United States	17 Apr 2001	WorldLII		1
American Valmar International Ltd , Inc & Valeri Markovski, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	229 F3d 98	United States Court of Appeals, Second Circuit	United States	4 Oct 2000	WorldLII		1
Wells Fargo & Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	224 F3d 874	United States Court of Appeals, Eighth Circuit	United States	29 Aug 2000	WorldLII		4
Kurzet v Comm'r	222 F3d 830	United States Court of Appeals, Tenth Circuit	United States	16 Aug 2000	WorldLII		8
Michael Friedman, , Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	216 F3d 537	United States Court of Appeals, Sixth Circuit	United States	8 Jun 2000	WorldLII		9
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
West Hubbard Restaurant Corporation, Doing Business As Coco Pazzo, Plaintiff-Appellant, v United States of America, Defendant-Appellee	203 F3d 990	United States Court of Appeals, Seventh Circuit	United States	22 Feb 2000	WorldLII		8
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	206 F3d 588	United States Court of Appeals, Sixth Circuit	United States	16 Feb 2000	WorldLII		1
Dennis L HAYDEN and Sharon E Hayden, Petitioners-Appellants, v COMMISIONER OF INTERNAL REVENUE, Respondent-Appellee	204 F3d 772	United States Court of Appeals, Seventh Circuit	United States	11 Feb 2000	WorldLII		2
Apollo Fuel Oil, Plaintiff-Appellant, v United States of America, Defendant-Appellee	195 F3d 74	United States Court of Appeals, Second Circuit	United States	4 Nov 1999	WorldLII		1
Nick Kikalos and Helen Kikalos, Petitioners-Appellees, v Commissioner of Internal Revenue, Respondent-Appellant	190 F3d 791	United States Court of Appeals, Seventh Circuit	United States	8 Sep 1999	WorldLII		7
Alpha Medical Inc v Commissioner of Internal Revenue	172 F3d 942; 83 AFTR2d 99-1922	United States Court of Appeals, Sixth Circuit	United States	19 Apr 1999	WorldLII		2
Parrish v Commissioner of Internal Revenue	168 F3d 1098; 83 AFTR2d 99-919	United States Court of Appeals, Eighth Circuit	United States	23 Feb 1999	WorldLII		3
Preslar v Commissioner of Internal Revenue	167 F3d 1323; 83 AFTR2d 99-851	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1999	WorldLII		2
Campbell v Commissioner of Internal Revenue	164 F3d 1140; 83 AFTR2d 99-358	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1999	WorldLII		3
Affiliated Foods Inc v Commissioner of Internal Revenue	154 F3d 527; 82 AFTR2d 98-6357	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1998	WorldLII
Geftman v Commissioner of Internal Revenue	154 F3d 61; 82 AFTR2d 98-5617	United States Court of Appeals, Third Circuit	United States	10 Aug 1998	WorldLII		4
Leslie v Commissioner of Internal Revenue	146 F3d 643; 81 AFTR2d 98-2153	United States Court of Appeals, Ninth Circuit	United States	27 May 1998	WorldLII		6
Leonard Pipeline Contractors Ltd v Commissioner of Internal Revenue	142 F3d 1133; 81 AFTR2d 98-1664	United States Court of Appeals, Ninth Circuit	United States	24 Apr 1998	WorldLII		6
Goudas v Commissioner of Internal Revenue	137 F3d 368; 81 AFTR2d 98-831	United States Court of Appeals, Sixth Circuit	United States	23 Feb 1998	WorldLII
Schelble v Commissioner of Internal Revenue	130 F3d 1388; 80 AFTR2d 97-8226	United States Court of Appeals, Tenth Circuit	United States	26 Nov 1997	WorldLII		9
Jansen v Packaging Corporation of America	123 F3d 490	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1997	WorldLII		22
Alford v United States	116 F3d 334; 79 AFTR2d 97-3105	United States Court of Appeals, Eighth Circuit	United States	20 Jun 1997	WorldLII		3
Estate of Kokernot Lacy v Commissioner of Internal Revenue	112 F3d 1290; 79 AFTR2d 97-2739	United States Court of Appeals, Fifth Circuit	United States	27 May 1997	WorldLII		2
Everson v United States	108 F3d 234; 79 AFTR2d 97-1335	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1997	WorldLII		4
Delaney v Commissioner of Internal Revenue	99 F3d 20; 65 USLW 2331; 78 AFTR2d 96-6968	United States Court of Appeals, First Circuit	United States	1 Nov 1996	WorldLII		7
Rapco Inc v Commissioner of Internal Revenue	85 F3d 950; 64 USLW 2793; 77 AFTR2d 96-2405	United States Court of Appeals, Second Circuit	United States	4 Jun 1996	WorldLII		6
Matthews v Commissioner of Internal Revenue	77 AFTR2d 96-427; 99 F3d 400	United States Court of Appeals, Second Circuit	United States	8 Dec 1995	WorldLII
Durando v United States	70 F3d 548; 64 USLW 2333; 76 AFTR2d 95-7464	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1995	WorldLII		4
Cox v Commissioner of Internal Revenue	68 F3d 128; 76 AFTR2d 95-7215	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1995	WorldLII		1
Westbrook v Commissioner of Internal Revenue	68 F3d 868; 76 AFTR2d 95-7397	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1995	WorldLII		7
Cabintaxi Corporation v Commissioner of Internal Revenue	63 F3d 614; 76 AFTR2d 95-5960	United States Court of Appeals, Seventh Circuit	United States	17 Aug 1995	WorldLII		3
Weber v Commissioner of Internal Revenue	60 F3d 1104; 76 AFTR2d 95-5782	United States Court of Appeals, Fourth Circuit	United States	31 Jul 1995	WorldLII		2
Ranciato v Commissioner of Internal Revenue	52 F3d 23; 75 AFTR2d 95-1712	United States Court of Appeals, Second Circuit	United States	7 Apr 1995	WorldLII		2
Sealy Power Ltd v Commissioner of Internal Revenue	46 F3d 382; 75 AFTR2d 95-1213	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1995	WorldLII		2
Caulfield v Commissioner of Internal Revenue	33 F3d 991; 74 AFTR2d 94-5990	United States Court of Appeals, Eighth Circuit	United States	19 Oct 1994	WorldLII		6
Freck v Internal Revenue Service	37 F3d 986; 74 AFTR2d 94-6544	United States Court of Appeals, Third Circuit	United States	6 Oct 1994	WorldLII		2
Feldman v Commissioner of Internal Revenue	20 F3d 1128; 73 AFTR2d 94-2133	United States Court of Appeals, Eleventh Circuit	United States	17 May 1994	WorldLII		8
Andrew Crispo Gallery Inc v Commissioner of Internal Revenue	16 F3d 1336; 73 AFTR2d 94-1201	United States Court of Appeals, Second Circuit	United States	22 Feb 1994	WorldLII		3
No 92-3709	9 F3d 651; 62 USLW 2344	United States Court of Appeals, Seventh Circuit	United States	16 Nov 1993	WorldLII		6
Blohm v Commissioner of Internal Revenue	994 F2d 1542; 72 AFTR2d 93-5347	United States Court of Appeals, Eleventh Circuit	United States	9 Jul 1993	WorldLII		11
Pasternak v Commissioner of Internal Revenue	990 F2d 893; 71 AFTR2d 93-1469	United States Court of Appeals, Sixth Circuit	United States	7 Jun 1993	WorldLII		8
Dunning v Commissioner of Internal Revenue	[1993] USCA4 665	United States Court of Appeals, Fourth Circuit	United States	20 Apr 1993	WorldLII
Paul v Commissioner of Internal Revenue	[1993] USCA7 339	United States Court of Appeals, Seventh Circuit	United States	6 Apr 1993	WorldLII
Schrader v Commissioner of Internal Revenue	[1993] USCA6 566	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1993	WorldLII
Mdl-731--Tax Refund Litigation of Organizers and Promoters of Investment Plans Involving Book Properties Leasing Barrister Associates v United States	989 F2d 1290; 71 AFTR2d 93-1321	United States Court of Appeals, Second Circuit	United States	22 Mar 1993	WorldLII		3
Stewart v Commissioner of Internal Revenue	[1993] USCA10 215	United States Court of Appeals, Tenth Circuit	United States	23 Feb 1993	WorldLII
Sullivan v Commissioner of Internal Revenue	985 F2d 704; 71 AFTR2d 93-1004	United States Court of Appeals, Second Circuit	United States	11 Feb 1993	WorldLII		3
McMurray v Commissioner of Internal Revenue	985 F2d 36; 71 AFTR2d 93-954	United States Court of Appeals, First Circuit	United States	9 Feb 1993	WorldLII		3
Credit Bureau Services of Northeastern Ohio Inc v United States	[1992] USCA6 1856	United States Court of Appeals, Sixth Circuit	United States	24 Nov 1992	WorldLII
Washington v Commissioner of Internal Revenue	[1992] USCA6 1408	United States Court of Appeals, Sixth Circuit	United States	1 Sep 1992	WorldLII
Mark IV Pictures Inc v Commissioner of Internal Revenue	969 F2d 669; 70 AFTR2d 92-5210	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1992	WorldLII		1
Estate of Muhammad v Commissioner of Internal Revenue	965 F2d 520; 70 AFTR2d 92-6194	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1992	WorldLII
Cebollero v Commissioner of Internal Revenue	967 F2d 986; 70 AFTR2d 92-5082	United States Court of Appeals, Fourth Circuit	United States	19 Jun 1992	WorldLII		4
Crowley v Commissioner of Internal Revenue	962 F2d 1077; 69 AFTR2d 92-1196; 60 USLW 2748	United States Court of Appeals, First Circuit	United States	28 Apr 1992	WorldLII		7
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		3
Laverne v Commissioner Internal Revenue Service	[1992] USCA9 463	United States Court of Appeals, Ninth Circuit	United States	2 Mar 1992	WorldLII
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Cannon v Commissioner of Internal Revenue	949 F2d 345; 68 AFTR2d 91-5845	United States Court of Appeals, Tenth Circuit	United States	13 Jan 1992	WorldLII		4
Mars v Commissioner of Internal Revenue	[1991] USCA6 2115	United States Court of Appeals, Sixth Circuit	United States	7 Nov 1991	WorldLII
Lima Surgical Associates Inc Voluntary Employees' Beneficiary Association Plan Trust Huntington National Bank v United States	944 F2d 885; 68 AFTR2d 91-5632	United States Court of Appeals, Federal Circuit	United States	23 Sep 1991	WorldLII		1
Musco Sports Lighting Inc v Commissioner of Internal Revenue	943 F2d 906; 68 AFTR2d 91-5565	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1991	WorldLII		4
United States v Harris	942 F2d 1125; 68 AFTR2d 91-5482	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1991	WorldLII		18
Erickson v Commissioner of Internal Revenue	937 F2d 1548; 68 AFTR2d 91-5262	United States Court of Appeals, Tenth Circuit	United States	9 Jul 1991	WorldLII		5
Lam v Commissioners of Internal Revenue	[1991] USCA10 456	United States Court of Appeals, Tenth Circuit	United States	23 May 1991	WorldLII
Ec Muserlian v Commissioner of Internal Revenue	932 F2d 109; 67 AFTR2d 91-912	United States Court of Appeals, Second Circuit	United States	23 Apr 1991	WorldLII		2
Smith v Commissioner of Internal Revenue	926 F2d 1470; 67 AFTR2d 91-638	United States Court of Appeals, Sixth Circuit	United States	22 Apr 1991	WorldLII		13
Estate of Quirk v Commissioner of Internal Revenue	928 F2d 751; 67 AFTR2d 91-782	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1991	WorldLII		19
Mattingly v United States	924 F2d 785; 59 USLW 2489; 67 AFTR2d 91-494; 114 ALRFed 819	United States Court of Appeals, Eighth Circuit	United States	13 Mar 1991	WorldLII		10
Frierdich v Commissioner of Internal Revenue	925 F2d 180; 67 AFTR2d 91-555	United States Court of Appeals, Seventh Circuit	United States	12 Feb 1991	WorldLII		4
Webb v Commissioner of Internal Revenue	[1991] USCA6 245	United States Court of Appeals, Sixth Circuit	United States	8 Feb 1991	WorldLII
Upham v Commissioner of Internal Revenue	923 F2d 1328; 67 AFTR2d 91-481	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1991	WorldLII		3
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Gold Emporium Inc v Commissioner of Internal Revenue	910 F2d 1374; 66 AFTR2d 90-5462	United States Court of Appeals, Seventh Circuit	United States	5 Nov 1990	WorldLII		10
Casebeer v Commissioner of Internal Revenue	909 F2d 1360; 66 AFTR2d 90-5361	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1990	WorldLII		14
Heasley v Commissioner	902 F2d 380; 66 AFTR2d 90-5068	United States Court of Appeals, Fifth Circuit	United States	5 Jun 1990	WorldLII		35
Transamerica Corporation v United States	902 F2d 1540; 65 AFTR2d 90-1074	United States Court of Appeals, Federal Circuit	United States	8 May 1990	WorldLII		2
Douge v Commissioner of Internal Revenue	899 F2d 164; 65 AFTR2d 90-738	United States Court of Appeals, Second Circuit	United States	26 Mar 1990	WorldLII		2
Danville Plywood Corporation v United States	899 F2d 3; 65 AFTR2d 90-982	United States Court of Appeals, Federal Circuit	United States	21 Mar 1990	WorldLII		4
Wright Commissioner of Internal Revenue	[1989] USCA9 1105	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1989	WorldLII
Browning v Commissioner of Internal Revenue	890 F2d 1084; 65 AFTR2d 90-385	United States Court of Appeals, Ninth Circuit	United States	5 Dec 1989	WorldLII		3
Girgis v Commissioner of Internal Revenue	[1989] USCA4 1778	United States Court of Appeals, Fourth Circuit	United States	19 Oct 1989	WorldLII
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		11
Lerch v Commissioner of Internal Revenue	877 F2d 624; 64 AFTR2d 89-5085	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1989	WorldLII		12
Roger Spott v Commissioner of Internal Revenue	[1989] USCA4 945	United States Court of Appeals, Fourth Circuit	United States	14 Jun 1989	WorldLII
Rose v Commissioner	868 F2d 851; 63 AFTR2d 89-776	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1989	WorldLII		37
Davis v Commissioner of Internal Revenue	866 F2d 852; 63 AFTR2d 89-699	United States Court of Appeals, Sixth Circuit	United States	27 Jan 1989	WorldLII		2
Ratliff v Commissioner of Internal Revenue	865 F2d 97; 63 AFTR2d 89-642	United States Court of Appeals, Sixth Circuit	United States	6 Jan 1989	WorldLII		10
Robert Demartino v Commissioner of Internal Revenue	862 F2d 400; 63 AFTR2d 89-327	United States Court of Appeals, Second Circuit	United States	23 Nov 1988	WorldLII		20
Pomarantz v Commissioner of Internal Revenue	867 F2d 495; 62 AFTR2d 88-5882	United States Court of Appeals, Ninth Circuit	United States	7 Nov 1988	WorldLII		5
George v Commissioner of Internal Revenue	844 F2d 225; 61 AFTR2d 88-1151	United States Court of Appeals, Fifth Circuit	United States	6 May 1988	WorldLII		2
Foley v Commissioner of Internal Revenue	844 F2d 94; 61 AFTR2d 88-1019	United States Court of Appeals, Second Circuit	United States	19 Apr 1988	WorldLII		4
Sochin v Commissioner	843 F2d 351; 61 AFTR2d 88-926	United States Court of Appeals, Ninth Circuit	United States	29 Mar 1988	WorldLII		28
Ledbetter v Commissioner of Internal Revenue	837 F2d 708; 61 AFTR2d 88-638	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1988	WorldLII
Love Box Co Inc v Commissioner of Internal Revenue	842 F2d 1213; 56 USLW 2569; 61 AFTR2d 88-944	United States Court of Appeals, Tenth Circuit	United States	28 Mar 1988	WorldLII		13
Pfluger v Commissioner of Internal Revenue	840 F2d 1379; 61 AFTR2d 88-857	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1988	WorldLII		10
Gerling International Insurance Co v Commissioner of Internal Revenue	839 F2d 131; 61 AFTR2d 88-553	United States Court of Appeals, Third Circuit	United States	29 Jan 1988	WorldLII		8
Page v Commissioner of Internal Revenue	823 F2d 1263; 60 AFTR2d 87-5301	United States Court of Appeals, Eighth Circuit	United States	13 Aug 1987	WorldLII		4
Owensby Kritikos Inc v Commissioner of Internal Revenue	819 F2d 1315; 60 AFTR2d 87-5224	United States Court of Appeals, Fifth Circuit	United States	26 Jun 1987	WorldLII		11
Baxter v Commissioner	816 F2d 493; 59 AFTR2d 87-1068	United States Court of Appeals, Ninth Circuit	United States	6 May 1987	WorldLII		19
Orth v Commissioner of Internal Revenue	813 F2d 837; 59 AFTR2d 87-758	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1987	WorldLII		5
Amey Monge Inc v Commissioner of Internal Revenue	808 F2d 758; 59 AFTR2d 87-516	United States Court of Appeals, Eleventh Circuit	United States	5 Mar 1987	WorldLII
Gialanella v Commissioner of Internal Revenue	[1987] USCA4 146	United States Court of Appeals, Fourth Circuit	United States	4 Feb 1987	WorldLII
Patterson v Commissioner of Internal Revenue	810 F2d 562; 59 AFTR2d 87-524	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1987	WorldLII		6
Liddy v Commissioner of Internal Revenue	808 F2d 312; 59 AFTR2d 87-387	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1986	WorldLII		3
Askew v Commissioner of Internal Revenue	805 F2d 830; 58 AFTR2d 86-6257	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1986	WorldLII		2
Kramer v Jenkins	803 F2d 896	United States Court of Appeals, Seventh Circuit	United States	15 Oct 1986	WorldLII		31
Smith v Commissioner of Internal Revenue	800 F2d 930; 58 AFTR2d 86-5856	United States Court of Appeals, Ninth Circuit	United States	25 Sep 1986	WorldLII		16
Seligman v Commissioner of Internal Revenue	796 F2d 116; 58 AFTR2d 86-5539	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1986	WorldLII		3
Frink v Commissioner of Internal Revenue	798 F2d 106; 58 AFTR2d 86-5536	United States Court of Appeals, Fourth Circuit	United States	8 Aug 1986	WorldLII		4
Anastasato v Commissioner of Internal Revenue	794 F2d 884; 58 AFTR2d 86-5349	United States Court of Appeals, Third Circuit	United States	8 Jul 1986	WorldLII		15
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Pollard v Commissioner of Internal Revenue	786 F2d 1063; 57 AFTR2d 86-1175	United States Court of Appeals, Eleventh Circuit	United States	14 Apr 1986	WorldLII		7
Christensen v Commissioner of Internal Revenue	786 F2d 1382; 57 AFTR2d 86-1155	United States Court of Appeals, Ninth Circuit	United States	11 Apr 1986	WorldLII		7
Douglas Ganci v Commissioner of Internal Revenue	[1986] USCA6 203	United States Court of Appeals, Sixth Circuit	United States	5 Feb 1986	WorldLII
Schaffer v Commissioner of Internal Revenue	779 F2d 849; 57 AFTR2d 86-440	United States Court of Appeals, Second Circuit	United States	16 Dec 1985	WorldLII		6
Donald Edward Flynn v Commissioner of Internal Revenue	[1985] USCA6 1685	United States Court of Appeals, Sixth Circuit	United States	9 Dec 1985	WorldLII
Sauers Nj 08404 v Commissioner of Internal Revenue	771 F2d 64; 56 AFTR2d 85-5767; 88 ALRFed 563; 54 USLW 2148	United States Court of Appeals, Third Circuit	United States	15 Oct 1985	WorldLII		10
Ruberto v Commissioner of Internal Revenue	774 F2d 61; 56 AFTR2d 85-6107	United States Court of Appeals, Second Circuit	United States	2 Oct 1985	WorldLII		3
Taylor v Commissioner of Internal Revenue	771 F2d 478; 56 AFTR2d 85-5926	United States Court of Appeals, Eleventh Circuit	United States	17 Sep 1985	WorldLII		9
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Kalgaard v Commissioner of Internal Revenue	764 F2d 1322; 56 AFTR2d 85-5389	United States Court of Appeals, Ninth Circuit	United States	31 Jul 1985	WorldLII		8
Rl Goodmon v Commissioner of Internal Revenue	761 F2d 1522; 56 AFTR2d 85-5231	United States Court of Appeals, Eleventh Circuit	United States	4 Jun 1985	WorldLII		3
Myrna Labow v Commissioner of Internal Revenue	763 F2d 125; 56 AFTR2d 85-5111	United States Court of Appeals, Second Circuit	United States	3 Jun 1985	WorldLII		6
Estate of Rockefeller v Commissioner of Internal Revenue	762 F2d 264; 53 USLW 2620; 56 AFTR2d 85-5094	United States Court of Appeals, Second Circuit	United States	24 May 1985	WorldLII
Zell II v Commissioner of Internal Revenue	763 F2d 1139; 56 AFTR2d 85-5128	United States Court of Appeals, Tenth Circuit	United States	24 May 1985	WorldLII		13
Keith Fulton Sons Inc v New England Teamsters and Trucking Industry Pension Fund Inc	762 F2d 1137; [1985] AMC 2317; 53 USLW 2618; 78 ALRFed 639	United States Court of Appeals, First Circuit	United States	23 May 1985	WorldLII		6
Car-Ron Asphalt Paving Co Inc v Commissioner of Internal Revenue	758 F2d 1132; 55 AFTR2d 85-1258	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1985	WorldLII		1
Vincent Commes v Commissioner of Internal Revenue	[1985] USCA6 421	United States Court of Appeals, Sixth Circuit	United States	27 Mar 1985	WorldLII
Walker v Commissioner of Internal Revenue	757 F2d 36; 55 AFTR2d 85-906	United States Court of Appeals, Third Circuit	United States	26 Feb 1985	WorldLII		1
Horace Batson v Commissioner of Internal Revenue	[1985] USCA6 177	United States Court of Appeals, Sixth Circuit	United States	11 Feb 1985	WorldLII
May v Commissioner of Internal Revenue	752 F2d 1301; 55 AFTR2d 85-747	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1985	WorldLII		7
Faulconer v Commissioner	748 F2d 890; 55 AFTR2d 85-302	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII		33
Scherping v Commissioner of Internal Revenue	747 F2d 478	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1984	WorldLII		8
Campbell Taggart Inc v United States	744 F2d 442; 53 USLW 2240	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1984	WorldLII		5
Adamson v Commissioner	745 F2d 541	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1984	WorldLII		18
Harris v Commissioner of Internal Revenue	745 F2d 378	United States Court of Appeals, Sixth Circuit	United States	4 Oct 1984	WorldLII
Raymond Bertolini Trucking Co v Commissioner of Internal Revenue	736 F2d 1120	United States Court of Appeals, Sixth Circuit	United States	21 Jun 1984	WorldLII		3
Randall II v Commissioner of Internal Revenue	733 F2d 1565	United States Court of Appeals, Eleventh Circuit	United States	11 Jun 1984	WorldLII
Willis v Commissioner of Internal Revenue	736 F2d 134	United States Court of Appeals, Fourth Circuit	United States	7 Jun 1984	WorldLII		1
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
Southern Bancorporation Inc v United States	732 F2d 374	United States Court of Appeals, Fourth Circuit	United States	17 Apr 1984	WorldLII		1
Busch v Commissioner of Internal Revenue	728 F2d 945	United States Court of Appeals, Seventh Circuit	United States	1 Mar 1984	WorldLII		6
Holman v United States	728 F2d 462	United States Court of Appeals, Tenth Circuit	United States	29 Feb 1984	WorldLII		4
Parker v Commissioner	724 F2d 469	United States Court of Appeals, Fifth Circuit	United States	6 Feb 1984	WorldLII		17
Bb Rider Corporation v Commissioner of Internal Revenue	725 F2d 945	United States Court of Appeals, Third Circuit	United States	24 Jan 1984	WorldLII		8
Templeton v Commissioner of Internal Revenue	719 F2d 1408	United States Court of Appeals, Seventh Circuit	United States	28 Oct 1983	WorldLII		5
Cates v Commissioner of Internal Revenue	716 F2d 1387	United States Court of Appeals, Eleventh Circuit	United States	11 Oct 1983	WorldLII		3
Diggs v Commissioner of Internal Revenue	715 F2d 245	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1983	WorldLII		2
Niles Niles v United States	710 F2d 1391	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1983	WorldLII		2
Hintz v Commissioner of Internal Revenue	712 F2d 281	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1983	WorldLII		7
Mason and Dixon Lines Incorporated v United States	708 F2d 1043	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1983	WorldLII		4
Ross J Dimauro v United States of America	706 F2d 882	United States Court of Appeals, Eighth Circuit	United States	24 May 1983	WorldLII		4
Wl Hardee v United States	708 F2d 661	United States Court of Appeals, Federal Circuit	United States	11 May 1983	WorldLII		3
Equal Employment Opportunity Commission v Children's Hospital Medical Center of Northern California	702 F2d 1288; 31 Fair Empl Prac Cas 824; 31 Empl Prac Dec P 33,510	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1983	WorldLII		22
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII		32
Nickerson v Commissioner	700 F2d 402	United States Court of Appeals, Seventh Circuit	United States	22 Feb 1983	WorldLII		12
Bennett Paper Corporation and Subsidiaries v Commissioner of Internal Revenue	699 F2d 450	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1983	WorldLII		9
Kalamazoo Oil Co v Commissioner of Internal Revenue	693 F2d 618	United States Court of Appeals, Sixth Circuit	United States	29 Nov 1982	WorldLII		2
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 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
Eakes Co Inc v Commissioner of Internal Revenue	686 F2d 217	United States Court of Appeals, Fourth Circuit	United States	26 Aug 1982	WorldLII
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
Blackburn v Commissioner of Internal Revenue	681 F2d 461	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1982	WorldLII		4
Laney v Commissioner of Internal Revenue	674 F2d 342	United States Court of Appeals, Fifth Circuit	United States	26 Apr 1982	WorldLII		9
Floyd Douglas v Commissioner of Internal Revenue	[1981] USCA6 866	United States Court of Appeals, Sixth Circuit	United States	14 Sep 1981	WorldLII
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
Eastern Service Corporation v Commissioner of Internal Revenue	650 F2d 379	United States Court of Appeals, Second Circuit	United States	28 May 1981	WorldLII
Cracchiola v Commissioner	643 F2d 1383	United States Court of Appeals, Ninth Circuit	United States	1 May 1981	WorldLII		8
Atlas Consolidated Mining & Development Corporation v Commissioner of Internal Revenue	[1981] PHSC 15	Supreme Court of the Philippines	Philippines	27 Jan 1981	AsianLII
Kopp's Co Inc v United States	636 F2d 59	United States Court of Appeals, Fourth Circuit	United States	23 Oct 1980	WorldLII		1
Human Engineering Institute v Commissioner of Internal Revenue	629 F2d 1160	United States Court of Appeals, Sixth Circuit	United States	6 Aug 1980	WorldLII		2
Better Beverages Inc v United States	619 F2d 424	United States Court of Appeals, Fifth Circuit	United States	18 Jun 1980	WorldLII		7
Gartrell v United States	619 F2d 1150	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1980	WorldLII		6
Doyal v Commissioner of Internal Revenue	616 F2d 1191	United States Court of Appeals, Tenth Circuit	United States	11 Mar 1980	WorldLII		1
Roberto Insolera and Angela Insoleras v Commissioner of Internal Revenue	[1980] USCA2 27	United States Court of Appeals, Second Circuit	United States	8 Jan 1980	WorldLII
Hanover Insurance Co v Commissioner of Internal Revenue	598 F2d 1211	United States Court of Appeals, First Circuit	United States	8 May 1979	WorldLII		8
Olton Feed Yard Inc v United States	592 F2d 272	United States Court of Appeals, Fifth Circuit	United States	2 Apr 1979	WorldLII		1
Iowa-Des Moines National Bank v Commissioner of Internal Revenue	592 F2d 433	United States Court of Appeals, Eighth Circuit	United States	7 Feb 1979	WorldLII		6
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
Coomes v Commissioner of Internal Revenue	572 F2d 554	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1978	WorldLII		6
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Texas Instruments Incorporated v United States	551 F2d 599	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1977	WorldLII		5
Oliver v Commissioner of Internal Revenue	553 F2d 560	United States Court of Appeals, Eighth Circuit	United States	12 Apr 1977	WorldLII		2
Demkowicz v Commissioner	551 F2d 929	United States Court of Appeals, Third Circuit	United States	15 Mar 1977	WorldLII		14
Caligiuri v Commissioner of Internal Revenue	549 F2d 1155	United States Court of Appeals, Eighth Circuit	United States	18 Feb 1977	WorldLII
Hradesky v Commissioner of Internal Revenue	540 F2d 821	United States Court of Appeals, Fifth Circuit	United States	15 Oct 1976	WorldLII		1
United States v Janis	428 US 433; 96 SCt 3021; 49 L Ed 2d 1046; 76-2 USTC 16229; 38 AFTR2d 76-5378	United States Supreme Court	United States	4 Oct 1976	WorldLII		199
Coloman v Commissioner of Internal Revenue	540 F2d 427	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1976	WorldLII		5
Potito v Commissioner of Internal Revenue	534 F2d 49	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1976	WorldLII		10
Cannon v Commissioner of Internal Revenue	533 F2d 959	United States Court of Appeals, Fifth Circuit	United States	21 Jun 1976	WorldLII		6
Silverman v Commissioner of Internal Revenue	538 F2d 927	United States Court of Appeals, Second Circuit	United States	21 Jun 1976	WorldLII		10
Basf Wyandotte Corporation v Commissioner of Internal Revenue	532 F2d 530	United States Court of Appeals, Sixth Circuit	United States	4 Mar 1976	WorldLII		7
Wagner v Commissioner of Internal Revenue	518 F2d 655	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1975	WorldLII		2
Tulia Feedlot, Inc v United States	513 F2d 800	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1975	WorldLII		14
Jensen v United States	511 F2d 265	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1975	WorldLII		1
Akron National Bank and Trust Co v United States	510 F2d 1157	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1975	WorldLII		3
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	WorldLII		4
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Mar Monte Corporation v United States	503 F2d 254	United States Court of Appeals, Ninth Circuit	United States	5 Sep 1974	WorldLII		3
Haman v Commissioner of Internal Revenue	500 F2d 401	United States Court of Appeals, Ninth Circuit	United States	15 Aug 1974	WorldLII		2
Alpine Country Club v United States	490 F2d 1278	United States Court of Appeals, Tenth Circuit	United States	7 Jan 1974	WorldLII
Fischer v United States	490 F2d 218	United States Court of Appeals, Seventh Circuit	United States	28 Dec 1973	WorldLII		3
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
Commissioner of Internal Revenue v Transport Manufacturing and Equipment Co Transport Manufacturing and Equipment Co	478 F2d 731	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1973	WorldLII		10
Riss v Commissioner of Internal Revenue	478 F2d 1160	United States Court of Appeals, Eighth Circuit	United States	19 Apr 1973	WorldLII		12
Shutler v United States a H Turner	470 F2d 1143	United States Court of Appeals, Tenth Circuit	United States	22 Jan 1973	WorldLII		3
Bernuth v Commissioner of Internal Revenue	470 F2d 710	United States Court of Appeals, Second Circuit	United States	12 Dec 1972	WorldLII		3
Lambros v Commissioner of Internal Revenue	459 F2d 69	United States Court of Appeals, Sixth Circuit	United States	26 Apr 1972	WorldLII		7
Bayou Verret Land Co v Commissioner of Internal Revenue	450 F2d 850	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII		2
Armes v Commissioner of Internal Revenue	[1971] USCA5 1679	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1971	WorldLII		1
Dr Warren B Demink and Mrs Helen Demink,, v United States of America	448 F2d 867	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1971	WorldLII		3
Armes v Commissioner of Internal Revenue	448 F2d 972	United States Court of Appeals, Fifth Circuit	United States	9 Jul 1971	WorldLII		5
Commissioner v Lincoln Savings & Loan Ass'n	403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519	United States Supreme Court	United States	14 Jun 1971	WorldLII		46
Estate Taschler v United States	[1971] USCA3 189	United States Court of Appeals, Third Circuit	United States	29 Mar 1971	WorldLII
Wallace v United States	439 F2d 757	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1971	WorldLII		3
Estate Taschler v United States	440 F2d 72	United States Court of Appeals, Third Circuit	United States	8 Jan 1971	WorldLII		6
Potts Davis Co v Commissioner of Internal Revenue	431 F2d 1222	United States Court of Appeals, Ninth Circuit	United States	29 Sep 1970	WorldLII		9
Central Cooperative v Bookwalter	427 F2d 1341	United States Court of Appeals, Eighth Circuit	United States	23 Jul 1970	WorldLII		3
Central Cooperative v Bookwalter	[1970] USCA8 164	United States Court of Appeals, Eighth Circuit	United States	8 Jun 1970	WorldLII
Camien v Commissioner of Internal Revenue	420 F2d 283	United States Court of Appeals, Eighth Circuit	United States	16 Jan 1970	WorldLII		4
Landfield Finance Co v United States	418 F2d 172	United States Court of Appeals, Seventh Circuit	United States	21 Oct 1969	WorldLII		3
Allen Industries Inc v Commissioner of Internal Revenue	414 F2d 983	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1969	WorldLII		4
Bobsee Corporation v United States	411 F2d 231	United States Court of Appeals, Fifth Circuit	United States	23 May 1969	WorldLII		22
Hinckley v Commissioner of Internal Revenue	410 F2d 937	United States Court of Appeals, Eighth Circuit	United States	20 May 1969	WorldLII		3
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
Bobsee Corporation v United States	[1969] USCA5 507	United States Court of Appeals, Fifth Circuit	United States	1 May 1969	WorldLII
Cummings v Commissioner of Internal Revenue	410 F2d 675	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1969	WorldLII		13
Hinckley v Commissioner of Internal Revenue	[1969] USCA8 105	United States Court of Appeals, Eighth Circuit	United States	16 Apr 1969	WorldLII
Hilton Hotels Corporation v United States	410 F2d 194	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1969	WorldLII		7
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue	409 F2d 1077	United States Court of Appeals, Seventh Circuit	United States	14 Apr 1969	WorldLII
Dorba Homes Inc v Commissioner of Internal Revenue	403 F2d 502	United States Court of Appeals, Second Circuit	United States	6 Nov 1968	WorldLII		3
National Labor Relations Board v Newberry Equipment Co	401 F2d 604	United States Court of Appeals, Eighth Circuit	United States	19 Sep 1968	WorldLII		5
Dorba Homes Inc v Commissioner of Internal Revenue	[1968] USCA2 498	United States Court of Appeals, Second Circuit	United States	10 Sep 1968	WorldLII		2
General Insurance Agency Inc v Commissioner of Internal Revenue	[1968] USCA4 422	United States Court of Appeals, Fourth Circuit	United States	9 Sep 1968	WorldLII
Kentucky Utilities Co v Glenn	394 F2d 631	United States Court of Appeals, Sixth Circuit	United States	7 May 1968	WorldLII		7
Webb v Commissioner	394 F2d 366	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1968	WorldLII		36
Perry v Commissioner of Internal Revenue	392 F2d 458	United States Court of Appeals, Eighth Circuit	United States	28 Mar 1968	WorldLII		4
General Insurance Agency Inc v Commissioner of Internal Revenue	401 F2d 324	United States Court of Appeals, Fourth Circuit	United States	8 Mar 1968	WorldLII		3
United States v General Bancshares Corporation General Bancshares Corporation	388 F2d 184	United States Court of Appeals, Eighth Circuit	United States	2 Jan 1968	WorldLII		4
Jackson v Commissioner of Internal Revenue	380 F2d 661	United States Court of Appeals, Sixth Circuit	United States	14 Jul 1967	WorldLII		3
Commissioner v Estate of Bosch	387 US 456; 18 L Ed 2d 886; 87 SCt 1776	United States Supreme Court	United States	5 Jun 1967	WorldLII		301
University Properties Inc v Commissioner of Internal Revenue	378 F2d 83	United States Court of Appeals, Ninth Circuit	United States	22 May 1967	WorldLII		2
Commissioner of Internal Revenue v R Riss R Riss	374 F2d 161	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII		21
St Louis Union Trust Co v United States	374 F2d 427	United States Court of Appeals, Eighth Circuit	United States	9 Mar 1967	WorldLII		5
Twentieth Century-Fox Film Corporation v Commissioner of Internal Revenue	[1967] USCA2 79	United States Court of Appeals, Second Circuit	United States	27 Jan 1967	WorldLII		1
Twentieth Century-Fox Film Corporation v Commissioner of Internal Revenue	372 F2d 281	United States Court of Appeals, Second Circuit	United States	14 Dec 1966	WorldLII		1
Worcester v Commissioner of Internal Revenue	370 F2d 713	United States Court of Appeals, First Circuit	United States	7 Dec 1966	WorldLII		25
Walker v Commissioner of Internal Revenue	362 F2d 140	United States Court of Appeals, Seventh Circuit	United States	10 Oct 1966	WorldLII		8
Worcester v Commissioner of Internal Revenue	[1966] USCA1 158	United States Court of Appeals, First Circuit	United States	3 Oct 1966	WorldLII		4
United States v Mountain States Mixed Feed Co	365 F2d 244	United States Court of Appeals, Tenth Circuit	United States	12 Aug 1966	WorldLII		8
Walker v Commissioner of Internal Revenue	[1966] USCA7 193	United States Court of Appeals, Seventh Circuit	United States	23 May 1966	WorldLII
Gromacki v Commissioner of Internal Revenue	361 F2d 727	United States Court of Appeals, Seventh Circuit	United States	18 May 1966	WorldLII		2
Wells-Lee v Commissioner of Internal Revenue	360 F2d 665	United States Court of Appeals, Eighth Circuit	United States	10 May 1966	WorldLII		9
Burnett v Commissioner of Internal Revenue	[1966] USCA5 314	United States Court of Appeals, Fifth Circuit	United States	5 Apr 1966	WorldLII
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Wallis v Commissioner of Internal Revenue	357 F2d 313	United States Court of Appeals, Tenth Circuit	United States	11 Mar 1966	WorldLII		5
Burnett v Commissioner of Internal Revenue	356 F2d 755	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1966	WorldLII		3
Five Star Manufacturing Co v Commissioner of Internal Revenue	355 F2d 724	United States Court of Appeals, Fifth Circuit	United States	21 Jan 1966	WorldLII		7
Dyer v Commissioner of Internal Revenue	352 F2d 948	United States Court of Appeals, Eighth Circuit	United States	1 Dec 1965	WorldLII		2
Lydon v Commissioner of Internal Revenue	351 F2d 539	United States Court of Appeals, Seventh Circuit	United States	6 Oct 1965	WorldLII		3
Fall River Gas Appliance Co v Commissioner of Internal Revenue	349 F2d 515	United States Court of Appeals, First Circuit	United States	18 Aug 1965	WorldLII		4
United States v Prince	348 F2d 746	United States Court of Appeals, Second Circuit	United States	13 Jul 1965	WorldLII		10
Fall River Gas Appliance Co v Commissioner of Internal Revenue	[1965] USCA1 90	United States Court of Appeals, First Circuit	United States	15 Jun 1965	WorldLII
United States v G Lease	[1965] USCA2 416	United States Court of Appeals, Second Circuit	United States	9 Jun 1965	WorldLII		5
United States v J Prince	[1965] USCA2 389	United States Court of Appeals, Second Circuit	United States	27 May 1965	WorldLII
Adelson v United States	342 F2d 332	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1965	WorldLII
Bishop v Commissioner of Internal Revenue	342 F2d 757	United States Court of Appeals, Sixth Circuit	United States	24 Mar 1965	WorldLII		7
United States v Lease	346 F2d 696	United States Court of Appeals, Second Circuit	United States	1 Mar 1965	WorldLII		30
Tellier v Commissioner of Internal Revenue	342 F2d 690	United States Court of Appeals, Second Circuit	United States	16 Feb 1965	WorldLII		4
United Draperies Inc v Commissioner of Internal Revenue	340 F2d 936	United States Court of Appeals, Seventh Circuit	United States	9 Feb 1965	WorldLII		2
Adelson v United States	[1965] USCA9 13	United States Court of Appeals, Ninth Circuit	United States	13 Jan 1965	WorldLII		1
United Draperies Inc v Commissioner of Internal Revenue	[1964] USCA7 339	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1964	WorldLII
Tellier v Commissioner of Internal Revenue	[1964] USCA2 584	United States Court of Appeals, Second Circuit	United States	8 Oct 1964	WorldLII		2
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII		13
Pinder v United States	330 F2d 119	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1964	WorldLII		11
Anson v Commissioner of Internal Revenue	328 F2d 703	United States Court of Appeals, Tenth Circuit	United States	4 Mar 1964	WorldLII		14
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
Hamm v Commissioner	325 F2d 934	United States Court of Appeals, Eighth Circuit	United States	30 Dec 1963	WorldLII		29
Falstaff Beer Inc v Commissioner of Internal Revenue	322 F2d 744	United States Court of Appeals, Fifth Circuit	United States	27 Dec 1963	WorldLII		2
Surasky v United States	325 F2d 191	United States Court of Appeals, Fifth Circuit	United States	27 Nov 1963	WorldLII		2
Flomarcy Co v Commissioner of Internal Revenue	[1963] USCA2 683	United States Court of Appeals, Second Circuit	United States	22 Nov 1963	WorldLII
Flomarcy Co v Commissioner of Internal Revenue	324 F2d 730	United States Court of Appeals, Second Circuit	United States	6 Nov 1963	WorldLII		6
Falstaff Beer Inc v Commissioner of Internal Revenue	[1963] USCA5 566	United States Court of Appeals, Fifth Circuit	United States	24 Sep 1963	WorldLII		1
Breland v United States	[1963] USCA5 543	United States Court of Appeals, Fifth Circuit	United States	17 Sep 1963	WorldLII
Banks v Commissioner of Internal Revenue	322 F2d 530	United States Court of Appeals, Eighth Circuit	United States	12 Sep 1963	WorldLII		28
Nichols Loan Corporation of Terre Haute v Commissioner of Internal Revenue	321 F2d 905	United States Court of Appeals, Seventh Circuit	United States	5 Sep 1963	WorldLII		3
Main Line Distributors Inc v Commissioner of Internal Revenue	321 F2d 562	United States Court of Appeals, Sixth Circuit	United States	9 Aug 1963	WorldLII		1
Breland v United States	323 F2d 492	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1963	WorldLII		11
Green v E O Bookwalter	319 F2d 631	United States Court of Appeals, Eighth Circuit	United States	2 Jul 1963	WorldLII		3
Anaheim Union Water Co v Commissioner of Internal Revenue	321 F2d 253	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1963	WorldLII		3
United Aniline Co v Commissioner of Internal Revenue	[1963] USCA1 45	United States Court of Appeals, First Circuit	United States	25 Apr 1963	WorldLII		3
Hirsch v Commissioner	315 F2d 731; 736 CA 9	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1963	WorldLII		24
Dixie Machine Welding Metal Works Inc v United States	315 F2d 439	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1963	WorldLII		4
United Aniline Co v Commissioner of Internal Revenue	316 F2d 701	United States Court of Appeals, First Circuit	United States	5 Mar 1963	WorldLII		19
Sager Glove Corporation v Commissioner of Internal Revenue	311 F2d 210	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1962	WorldLII		6
Shippy v United States	308 F2d 743	United States Court of Appeals, Eighth Circuit	United States	24 Oct 1962	WorldLII		5
Dennehy v Commissioner of Internal Revenue	309 F2d 149	United States Court of Appeals, Sixth Circuit	United States	17 Oct 1962	WorldLII		2
Mendelson v Commissioner of Internal Revenue	305 F2d 519	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1962	WorldLII		11
Meister v Commissioner of Internal Revenue	302 F2d 54	United States Court of Appeals, Second Circuit	United States	25 Apr 1962	WorldLII		4
Meister v Commissioner of Internal Revenue	[1962] USCA2 239	United States Court of Appeals, Second Circuit	United States	5 Apr 1962	WorldLII
Estate Carter v Commissioner of Internal Revenue	298 F2d 192	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1962	WorldLII		8
Briley v United States	298 F2d 161	United States Court of Appeals, Sixth Circuit	United States	30 Jan 1962	WorldLII		1
Hoffman v Commissioner of Internal Revenue	298 F2d 784	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII		18
Estate Carter v Commissioner of Internal Revenue	[1962] USCA8 17	United States Court of Appeals, Eighth Circuit	United States	18 Jan 1962	WorldLII		2
Brown Dynalube Co v Commissioner of Internal Revenue	[1962] USCA4 48	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1962	WorldLII
Dodd v Commissioner of Internal Revenue	[1962] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1962	WorldLII
Brown Dynalube Co v Commissioner of Internal Revenue	297 F2d 915	United States Court of Appeals, Fourth Circuit	United States	10 Nov 1961	WorldLII		6
Hoffman v Commissioner of Internal Revenue	[1961] USCA3 326	United States Court of Appeals, Third Circuit	United States	19 Oct 1961	WorldLII
Dodd v Commissioner of Internal Revenue	298 F2d 570	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1961	WorldLII		5
Teitelbaum v Commissioner of Internal Revenue	294 F2d 541	United States Court of Appeals, Seventh Circuit	United States	3 Oct 1961	WorldLII		7
Teitelbaum v Commissioner of Internal Revenue	[1961] USCA7 199	United States Court of Appeals, Seventh Circuit	United States	24 Aug 1961	WorldLII		3
Devereaux v Commissioner of Internal Revenue	292 F2d 637	United States Court of Appeals, Third Circuit	United States	19 Jun 1961	WorldLII		2
Patterson v J C Thomas	289 F2d 108	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII		10
Patterson v J C Thomas	[1961] USCA5 123	United States Court of Appeals, Fifth Circuit	United States	16 Mar 1961	WorldLII
Mountain Paper Products Corporation v United States	287 F2d 957	United States Court of Appeals, Second Circuit	United States	14 Mar 1961	WorldLII		1
Devereaux v Commissioner of Internal Revenue	[1961] USCA3 62	United States Court of Appeals, Third Circuit	United States	23 Feb 1961	WorldLII
Mountain Paper Products Corporation v United States	[1961] USCA2 86	United States Court of Appeals, Second Circuit	United States	7 Feb 1961	WorldLII
Commissioner of Internal Revenue v H Smith K Griffin	285 F2d 91	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1960	WorldLII		13
Industrial Aggregate Co v United States	284 F2d 639	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1960	WorldLII		14
Allen v Commissioner of Internal Revenue	283 F2d 785	United States Court of Appeals, Seventh Circuit	United States	3 Nov 1960	WorldLII		9
Lutz v Commissioner	282 F2d 614	United States Court of Appeals, Fifth Circuit	United States	9 Sep 1960	WorldLII		11
United States v Simon	281 F2d 520	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1960	WorldLII		2
Polak's Frutal Works Inc v United States	[1960] USCA2 459	United States Court of Appeals, Second Circuit	United States	21 Jul 1960	WorldLII
Brooks v United States	280 F2d 370	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1960	WorldLII		3
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Polak's Frutal Works Inc v United States	281 F2d 261	United States Court of Appeals, Second Circuit	United States	13 May 1960	WorldLII		1
Northern Natural Gas Co v O'Malley	277 F2d 128	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII		26
International Trading Co v Commissioner of Internal Revenue	275 F2d 578	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1960	WorldLII		18
Cravens v Commissioner of Internal Revenue	272 F2d 895	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1959	WorldLII		12
Rittenberg Wohl v United States	267 F2d 605	United States Court of Appeals, Fifth Circuit	United States	14 Aug 1959	WorldLII		3
Stanton v United States	[1959] USCA2 422	United States Court of Appeals, Second Circuit	United States	6 Jul 1959	WorldLII
Rittenberg Wohl v United States	[1959] USCA5 347	United States Court of Appeals, Fifth Circuit	United States	16 Jun 1959	WorldLII
Noland v Commissioner of Internal Revenue	[1959] USCA4 161	United States Court of Appeals, Fourth Circuit	United States	10 Jun 1959	WorldLII		2
Stanton v United States	268 F2d 727	United States Court of Appeals, Second Circuit	United States	14 May 1959	WorldLII		7
Stoeltzing v Commissioner of Internal Revenue	266 F2d 374	United States Court of Appeals, Third Circuit	United States	6 May 1959	WorldLII		6
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
Zeddies v Commissioner of Internal Revenue	264 F2d 120	United States Court of Appeals, Seventh Circuit	United States	30 Mar 1959	WorldLII		15
Gersten v Commissioner	267 F2d 195	United States Court of Appeals, Ninth Circuit	United States	27 Feb 1959	WorldLII		23
Zeddies v Commissioner of Internal Revenue	[1959] USCA7 40	United States Court of Appeals, Seventh Circuit	United States	20 Feb 1959	WorldLII		1
Noland v Commissioner of Internal Revenue	269 F2d 108	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1959	WorldLII		14
Stoeltzing v Commissioner of Internal Revenue	[1959] USCA3 2	United States Court of Appeals, Third Circuit	United States	5 Jan 1959	WorldLII		2
Wisconsin Memorial Park Co v Commissioner of Internal Revenue	255 F2d 751	United States Court of Appeals, Seventh Circuit	United States	16 May 1958	WorldLII		14
Seletos v Commissioner of Internal Revenue	254 F2d 794	United States Court of Appeals, Eighth Circuit	United States	7 May 1958	WorldLII		9
Okemah National Bank v R Wiseman	253 F2d 223	United States Court of Appeals, Tenth Circuit	United States	11 Apr 1958	WorldLII		2
Lewis v Commissioner of Internal Revenue	253 F2d 821	United States Court of Appeals, Second Circuit	United States	7 Apr 1958	WorldLII		16
Okemah National Bank v R Wiseman	[1958] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1958	WorldLII
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	[1958] USCA8 51	United States Court of Appeals, Eighth Circuit	United States	3 Mar 1958	WorldLII		2
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	251 F2d 724	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1958	WorldLII		3
United States v Akin	248 F2d 742	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1957	WorldLII		34
Bonney v Commissioner of Internal Revenue	247 F2d 237	United States Court of Appeals, Second Circuit	United States	2 Aug 1957	WorldLII		8
Crown Iron Works Co v Commissioner of Internal Revenue	245 F2d 357	United States Court of Appeals, Eighth Circuit	United States	24 Jun 1957	WorldLII		19
Arkansas-Missouri Power Corporation v K Paschal	[1957] USCA8 99	United States Court of Appeals, Eighth Circuit	United States	3 Jun 1957	WorldLII
Bonney v Commissioner of Internal Revenue	[1957] USCA2 339	United States Court of Appeals, Second Circuit	United States	16 May 1957	WorldLII		1
Arkansas-Missouri Power Corporation v K Paschal	243 F2d 584	United States Court of Appeals, Eighth Circuit	United States	3 May 1957	WorldLII		3
Meyer v Commissioner of Internal Revenue	243 F2d 262	United States Court of Appeals, Eighth Circuit	United States	25 Apr 1957	WorldLII		1
Marshall v Commissioner of Internal Revenue	[1957] USCA5 233	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1957	WorldLII
Schira v Commissioner of Internal Revenue	240 F2d 672	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1957	WorldLII		9
Marshall v Commissioner of Internal Revenue	240 F2d 185	United States Court of Appeals, Fifth Circuit	United States	16 Jan 1957	WorldLII		2
Capitol Indemnity Insurance Co v Commissioner of Internal Revenue	237 F2d 901	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1956	WorldLII		1
United States v Times-Mirror Co	231 F2d 876	United States Court of Appeals, Ninth Circuit	United States	29 Feb 1956	WorldLII		1
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Crosley Corporation v United States	229 F2d 376	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1956	WorldLII		12
Goldstein v United States Nelson	[1955] USCA8 236	United States Court of Appeals, Eighth Circuit	United States	14 Dec 1955	WorldLII
Archer v Commissioner of Internal Revenue	227 F2d 270	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1955	WorldLII		30
Goldstein v United States Nelson	227 F2d 1	United States Court of Appeals, Eighth Circuit	United States	17 Nov 1955	WorldLII		7
Sharaf v Commissioner of Internal Revenue	(1955) 224 F2d 570	United States Court of Appeals, First Circuit	United States	15 Jul 1955	WorldLII		6
Jacobs v Commissioner of Internal Revenue	224 F2d 412	United States Court of Appeals, Ninth Circuit	United States	28 Jun 1955	WorldLII		10
Marcella v Commissioner of Internal Revenue	222 F2d 878	United States Court of Appeals, Eighth Circuit	United States	1 Jun 1955	WorldLII		19
Weiss v Commissioner of Internal Revenue	[1955] USCA8 105	United States Court of Appeals, Eighth Circuit	United States	13 May 1955	WorldLII		1
Bass v United States	221 F2d 494	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		4
Commissioner of Internal Revenue v Bagley & Sewall Co	[1955] USCA2 251	United States Court of Appeals, Second Circuit	United States	21 Apr 1955	WorldLII
Weiss v Commissioner of Internal Revenue	221 F2d 152	United States Court of Appeals, Eighth Circuit	United States	15 Apr 1955	WorldLII		12
Commissioner of Internal Revenue v Bagley & Sewall Co	(1955) 221 F2d 944	United States Court of Appeals, Second Circuit	United States	15 Feb 1955	WorldLII		10
Commissioner of Internal Revenue v E Macy	215 F2d 875	United States Court of Appeals, Second Circuit	United States	21 Sep 1954	WorldLII		4
Urquhart v Commissioner of Internal Revenue	[1954] USCA3 222	United States Court of Appeals, Third Circuit	United States	24 Aug 1954	WorldLII
Sheldon Co v Commissioner of Internal Revenue	214 F2d 655	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1954	WorldLII		17
Kuehner v Commissioner of Internal Revenue	214 F2d 437	United States Court of Appeals, First Circuit	United States	2 Jul 1954	WorldLII		7
Kasper v Banek	214 F2d 125	United States Court of Appeals, Eighth Circuit	United States	29 Jun 1954	WorldLII		7
Commissioner of Internal Revenue v The Charleston Nat Bank Charleston W Va	213 F2d 45	United States Court of Appeals, Fourth Circuit	United States	19 May 1954	WorldLII		3
Commissioner of Internal Revenue v E Macy	[1954] USCA2 236	United States Court of Appeals, Second Circuit	United States	12 May 1954	WorldLII		2
Urquhart v Commissioner of Internal Revenue	215 F2d 17	United States Court of Appeals, Third Circuit	United States	6 May 1954	WorldLII		12
Commissioner of Internal Revenue v The Charleston Nat Bank Charleston W Va	[1954] USCA4 83	United States Court of Appeals, Fourth Circuit	United States	6 Apr 1954	WorldLII
Carl Reimers Co v Commissioner of Internal Revenue	211 F2d 66	United States Court of Appeals, Second Circuit	United States	17 Mar 1954	WorldLII		2
Clinton Park Development Co v Commissioner of Internal Revenue	209 F2d 951	United States Court of Appeals, Fifth Circuit	United States	12 Feb 1954	WorldLII
Carl Reimers Co v Commissioner of Internal Revenue	[1954] USCA2 80	United States Court of Appeals, Second Circuit	United States	9 Feb 1954	WorldLII
Jones v Commissioner of Internal Revenue	209 F2d 415	United States Court of Appeals, Ninth Circuit	United States	12 Jan 1954	WorldLII		2
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII		3
Lashells' Estate v Commissioner of Internal Revenue	208 F2d 430	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1953	WorldLII		11
Consolidated Apparel Co v Commissioner of Internal Revenue	207 F2d 580	United States Court of Appeals, Seventh Circuit	United States	23 Oct 1953	WorldLII		3
Commissioner of Internal Revenue v Pacific Mills	207 F2d 177	United States Court of Appeals, First Circuit	United States	1 Oct 1953	WorldLII		4
Commissioner of Internal Revenue v Dwight's Estate	[1953] USCA2 260	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII		2
Coughlin v Commissioner of Internal Revenue	[1953] USCA2 168	United States Court of Appeals, Second Circuit	United States	14 Apr 1953	WorldLII
Commissioner of Internal Revenue v Dwight's Estate	205 F2d 298	United States Court of Appeals, Second Circuit	United States	14 Apr 1953	WorldLII		5
Farnsworth Co v Commissioner of Internal Revenue	203 F2d 490	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1953	WorldLII		11
Ludwig Baumann Co v Marcelle	[1953] USCA2 143	United States Court of Appeals, Second Circuit	United States	7 Apr 1953	WorldLII		2
Coughlin v Commissioner of Internal Revenue	203 F2d 307	United States Court of Appeals, Second Circuit	United States	11 Mar 1953	WorldLII		14
Securities Exchange Commission v Ralston Purina Co	200 F2d 85	United States Court of Appeals, Eighth Circuit	United States	9 Mar 1953	WorldLII		1
Ludwig Baumann Co v Marcelle	203 F2d 459	United States Court of Appeals, Second Circuit	United States	3 Mar 1953	WorldLII		5
American Hardware Equipment Co v Commissioner of Internal Revenue	202 F2d 126	United States Court of Appeals, Fourth Circuit	United States	17 Feb 1953	WorldLII		7
American Hardware Equipment Co v Commissioner of Internal Revenue	[1953] USCA4 12	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1953	WorldLII
Securities Exchange Commission v Ralston Purina Co	[1952] USCA8 197	United States Court of Appeals, Eighth Circuit	United States	21 Nov 1952	WorldLII
Byers v Commissioner of Internal Revenue	199 F2d 273	United States Court of Appeals, Eighth Circuit	United States	19 Nov 1952	WorldLII		10
Stephens Co v Commissioner of Internal Revenue	199 F2d 665	United States Court of Appeals, Eighth Circuit	United States	13 Nov 1952	WorldLII
Meier v Commissioner of Internal Revenue	199 F2d 392	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1952	WorldLII		13
Byers v Commissioner of Internal Revenue	[1952] USCA8 176	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1952	WorldLII		2
Sharon Herald Co v Granger	[1952] USCA3 135	United States Court of Appeals, Third Circuit	United States	10 Apr 1952	WorldLII
Lilly v Commissioner	343 US 90; 96 L Ed 769; 72 SCt 497	United States Supreme Court	United States	10 Mar 1952	WorldLII		43
United States v Beatty	192 F2d 945	United States Court of Appeals, Eighth Circuit	United States	27 Dec 1951	WorldLII		8
United States, v Beatty	[1951] USCA8 241	United States Court of Appeals, Eighth Circuit	United States	27 Dec 1951	WorldLII
Sharon Herald Co v Granger	195 F2d 890	United States Court of Appeals, Third Circuit	United States	18 Dec 1951	WorldLII		10
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII		3
Kanne v American Factors	190 F2d 155	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1951	WorldLII		1
Lilly v Commissioner of Internal Revenue	188 F2d 269	United States Court of Appeals, Fourth Circuit	United States	2 Apr 1951	WorldLII		9
Lilly v Commissioner of Internal Revenue	[1951] USCA4 32	United States Court of Appeals, Fourth Circuit	United States	12 Mar 1951	WorldLII		1
Carmack v Commissioner of Internal Revenue	[1950] USCA5 302	United States Court of Appeals, Fifth Circuit	United States	1 Aug 1950	WorldLII		1
Carmack v Commissioner of Internal Revenue	183 F2d 1	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1950	WorldLII		15
National Brass Works v Commission of Internal Revenue	(1950) 182 F2d 526; 20 ALR 2d 590	United States Court of Appeals, Ninth Circuit	United States	23 May 1950	WorldLII		10
Hill v Commissioner of Internal Revenue	[1950] USCA4 121	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
Hill v Commissioner of Internal Revenue	181 F2d 906	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1950	WorldLII		21
Commissioner of Internal Revenue v Surface Combustion Corporation	181 F2d 444	United States Court of Appeals, Sixth Circuit	United States	12 Apr 1950	WorldLII		7
Portland Gasoline Co v Commissioner of Internal Revenue	[1950] USCA5 140	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1950	WorldLII
United States v E L Bruce Co	180 F2d 846	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII		9
Federal National Bank of Shawnee Oklahoma v Commissioner of Internal Revenue	180 F2d 494	United States Court of Appeals, Tenth Circuit	United States	13 Feb 1950	WorldLII		12
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Pearce v Commissioner	315 US 543; 86 L Ed 1016; 62 SCt 754	United States Supreme Court	United States	9 Mar 1942	WorldLII		10
Textile Mills Securities Corporation v Commissioner	314 US 326; 86 L Ed 249; 62 SCt 272	United States Supreme Court	United States	8 Dec 1941	WorldLII		53
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
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		269
Old Mission Portland Cement Co v Helvering	293 US 289; 79 L Ed 367; 55 SCt 158	United States Supreme Court	United States	3 Dec 1934	WorldLII		23

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax authority immunity in a digital tax administration world"	(2020) 18 (2) E-Journal of Tax Research 402	Bevacqua, John	Australia	circa 2020	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Woolford Realty Co v Rose	286 US 319; 76 L Ed 1128; 52 SCt 568	United States Supreme Court	United States	16 May 1932	WorldLII		18
Old Colony Railroad Co v Commissioner	284 US 552; 76 L Ed 484; 52 SCt 211	United States Supreme Court	United States	15 Feb 1932	WorldLII		90
Lloyd v Commissioner (CCA)	(1932) 55 F2d 842		United States	circa 1932	Westlaw		3
Commissioner v People's Pittsburgh Trust Co (CCA)	(1932) 60 F2d 187		United States	circa 1932	Westlaw		11
Lucas v Ox Fibre Brush Co	281 US 115; 74 L Ed 733; 50 SCt 273	United States Supreme Court	United States	14 Apr 1930	WorldLII		25
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII		54
Wickwire v Reinecke	275 US 101; 72 L Ed 184; 48 SCt 43	United States Supreme Court	United States	21 Nov 1927	WorldLII		35
McCulloch v Maryland	17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278	United States Supreme Court	United States	1 Feb 1819	WorldLII		898
63 f2d 976	63 F2d 976		United States		Westlaw		2
White v Commissioner (CCA)	61 F2d 726		United States	circa 1932	Westlaw		1
Blackwell Oil & Gas Co v Commissioner (CCA)	60 F2d 257		United States		Westlaw		8
Corning Glass Works v Lucas	59 App DC 168; 37 F2d 798; 68 ALR 736		United States - District of Columbia		Westlaw		1
Colony Coal and Coke Corporation v Commissioner	52 F2d 923		United States		Westlaw		8
A Harris & Co v Lucas	48 F2d 187		United States		Westlaw		9
One Hundred Five West Fifty-Fifth Street v Commissioner (CCA)	42 F2d 849		United States		Westlaw		1
American Rolling Mill Co v Commissioner	41 F2d 314		United States		Westlaw		3
Jones v Commissioner (CCA)	38 F2d 550		United States		Westlaw		2
Hubinger v Commissioner (CCA)	36 F2d 724		United States		Westlaw		2
30 Columbia Law Review 1211	30 Columbia Law Review 1211	Columbia Law Review	United States		HeinOnline / LexisNexis		1
25 Bta 117	25 BTA 117		United States				2