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Deputy v DuPont    

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Alfred Testamentary Trust v Commissioner of Internal Revenue	514 F2d 917	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1975	WorldLII
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
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
Amoroso v Commissioner of Internal Revenue	193 F2d 583	United States Court of Appeals, First Circuit	United States	8 Jan 1952	WorldLII
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
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
Arata v Commissioner of Internal Revenue	277 F2d 576	United States Court of Appeals, Second Circuit	United States	4 Apr 1960	WorldLII
Arata v Commissioner of Internal Revenue	[1960] USCA2 294	United States Court of Appeals, Second Circuit	United States	27 Apr 1960	WorldLII
B Forman Co v Commissioner	453 F2d 1144	United States Court of Appeals, Second Circuit	United States	10 Jan 1972	WorldLII
Bailey v Central Vermont Ry	319 US 350; 87 L Ed 1444; 63 SCt 1062	United States Supreme Court	United States	24 May 1943	WorldLII
Beck v Commissioner of Internal Revenue	179 F2d 688	United States Court of Appeals, Seventh Circuit	United States	6 Feb 1950	WorldLII
Bernard Realty Co v United States	188 F2d 861	United States Court of Appeals, Seventh Circuit	United States	7 May 1951	WorldLII
Brewing Corporation v Commissioner of Internal Revenue	224 F2d 483	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII
Bridges v Commissioner of Internal Revenue	[1963] USCA4 373	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII
Bridges v Commissioner of Internal Revenue	325 F2d 180	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1963	WorldLII
Brown v United States	790 F2d 199; [1986] AMC 2100; 54 USLW 2608; 57 AFTR2d 86-1315	United States Court of Appeals, Sixth Circuit	United States	30 Apr 1986	WorldLII
Byers v Commissioner of Internal Revenue	[1952] USCA8 176	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1952	WorldLII
Byers v Commissioner of Internal Revenue	199 F2d 273	United States Court of Appeals, Eighth Circuit	United States	19 Nov 1952	WorldLII
Cagle v Commissioner of Internal Revenue	539 F2d 409	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1976	WorldLII
Cahn v Commissioner of Internal Revenue	358 F2d 492	United States Court of Appeals, Ninth Circuit	United States	4 Apr 1966	WorldLII
Campbell v Carter Foundation Production Co	322 F2d 827	United States Court of Appeals, Fifth Circuit	United States	19 Sep 1963	WorldLII
Campbell v Fields	229 F2d 197	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1956	WorldLII
Candiano v Lines Inc	407 F2d 385	United States Court of Appeals, Second Circuit	United States	6 Jan 1969	WorldLII
Candiano v Lines Inc	[1969] USCA2 73	United States Court of Appeals, Second Circuit	United States	28 Jan 1969	WorldLII
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
Carlberg v United States	281 F2d 507	United States Court of Appeals, Eighth Circuit	United States	12 Aug 1960	WorldLII
Carpenter v Commissioner of Internal Revenue	322 F2d 733	United States Court of Appeals, Third Circuit	United States	21 Mar 1963	WorldLII
Carpenter v Commissioner of Internal Revenue	[1963] USCA3 377	United States Court of Appeals, Third Circuit	United States	11 Oct 1963	WorldLII
Central Cooperative v Bookwalter	[1970] USCA8 164	United States Court of Appeals, Eighth Circuit	United States	8 Jun 1970	WorldLII
Central Cooperative v Bookwalter	427 F2d 1341	United States Court of Appeals, Eighth Circuit	United States	23 Jul 1970	WorldLII
Charles E Strange; Sherrie R Strange, Petitioners-Appellants v Commissioner of Internal Revenue, Respondent-Appellee	270 F3d 786	United States Court of Appeals, Ninth Circuit	United States	8 Nov 2001	WorldLII
Chicago North Shore and Milwaukee Railway Co v United States	[1964] USCA7 17	United States Court of Appeals, Seventh Circuit	United States	16 Jan 1964	WorldLII
Chicago North Shore and Milwaukee Railway Co v United States	326 F2d 860	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1964	WorldLII
Chuchuru v Chutchurru	185 F2d 62	United States Court of Appeals, Tenth Circuit	United States	3 Nov 1950	WorldLII
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
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII
Commissioner of Internal Revenue v F Janss	260 F2d 99	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1958	WorldLII
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
Commissioner of Internal Revenue v Motch	180 F2d 859	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII
Commissioner of Internal Revenue v Newcombe	203 F2d 128	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1953	WorldLII
Commissioner of Internal Revenue v Pacific Mills	207 F2d 177	United States Court of Appeals, First Circuit	United States	1 Oct 1953	WorldLII
Commissioner of Internal Revenue v Thompson	193 F2d 586	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1951	WorldLII
Commissioner v Fink	483 US 89; 97 L Ed 2d 74; 107 SCt 2729	United States Supreme Court	United States	22 Jun 1987	WorldLII
Commissioner v Groetzinger	480 US 23; 94 L Ed 2d 25; 107 SCt 980	United States Supreme Court	United States	24 Feb 1987	WorldLII
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
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	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
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII
Consolidated Mines, Inc v Court of Tax Appeals and Commissioner of Internal Revenue	[1974] PHSC 319	Supreme Court of the Philippines	Philippines	29 Aug 1974	AsianLII
Coughlin v Commissioner of Internal Revenue	203 F2d 307	United States Court of Appeals, Second Circuit	United States	11 Mar 1953	WorldLII
Coughlin v Commissioner of Internal Revenue	[1953] USCA2 168	United States Court of Appeals, Second Circuit	United States	14 Apr 1953	WorldLII
Cravens v Commissioner of Internal Revenue	272 F2d 895	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1959	WorldLII
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
Crouch v United States	692 F2d 97	United States Court of Appeals, Tenth Circuit	United States	25 Oct 1982	WorldLII
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
Davis v Commissioner of Internal Revenue	394 F3d 1294	United States Court of Appeals, Ninth Circuit	United States	24 Jan 2005	WorldLII
Del Drago v Commissioner of Internal Revenue	214 F2d 478	United States Court of Appeals, Second Circuit	United States	13 Apr 1954	WorldLII
Del Drago v Commissioner of Internal Revenue	[1954] USCA2 314	United States Court of Appeals, Second Circuit	United States	19 Jul 1954	WorldLII
Delaware Realty Investment Co v Commissioner of Internal Revenue	[1956] USCA3 149	United States Court of Appeals, Third Circuit	United States	9 May 1956	WorldLII
Delaware Realty Investment Co v Commissioner of Internal Revenue	234 F2d 911	United States Court of Appeals, Third Circuit	United States	13 Jun 1956	WorldLII
Dietrick v Commissioner of Internal Revenue	881 F2d 336; 64 AFTR2d 89-5353	United States Court of Appeals, Sixth Circuit	United States	10 Aug 1989	WorldLII
Ding; Jane C Ding, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 587	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1999	WorldLII
District of Columbia v Brady	[1960] USCADC 271	United States Court of Appeals, District of Columbia Circuit	United States	24 May 1960	WorldLII
District of Columbia v Brady	288 F2d 108; 109 USApp DC 324	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	30 Jun 1960	WorldLII
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII
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
Dixon v United States	[1964] USCA2 324	United States Court of Appeals, Second Circuit	United States	30 Apr 1964	WorldLII
Dixon v United States	333 F2d 1016	United States Court of Appeals, Second Circuit	United States	19 Jun 1964	WorldLII
Dodd v Commissioner of Internal Revenue	298 F2d 570	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1961	WorldLII
Dodd v Commissioner of Internal Revenue	[1962] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1962	WorldLII
Dooley v Commissioner of Internal Revenue	332 F2d 463	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1964	WorldLII
Dorzback v Collison	[1952] USCA3 104	United States Court of Appeals, Third Circuit	United States	18 Mar 1952	WorldLII
Dorzback v Collison	195 F2d 69	United States Court of Appeals, Third Circuit	United States	21 Jan 1952	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
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue	685 F2d 212	United States Court of Appeals, Seventh Circuit	United States	9 Aug 1982	WorldLII
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII
Estate of Cull v Commissioner of Internal Revenue	746 F2d 1148	United States Court of Appeals, Sixth Circuit	United States	23 Oct 1984	WorldLII
Estate of Guenzel v Commissioner of Internal Revenue	258 F2d 248	United States Court of Appeals, Eighth Circuit	United States	22 Jul 1958	WorldLII
Estate of Luehrmann v Commissioner of Internal Revenue	287 F2d 10	United States Court of Appeals, Eighth Circuit	United States	8 Feb 1961	WorldLII
Evans v Commissioner of Internal Revenue	557 F2d 1095	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1977	WorldLII
Exel Corporation v United States	451 F2d 80	United States Court of Appeals, Eighth Circuit	United States	9 Nov 1971	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Farley Realty Corporation v Commissioner of Internal Revenue	279 F2d 701	United States Court of Appeals, Second Circuit	United States	29 Mar 1960	WorldLII
Farley Realty Corporation v Commissioner of Internal Revenue	[1960] USCA2 396	United States Court of Appeals, Second Circuit	United States	9 Jun 1960	WorldLII
Fischer v United States	490 F2d 218	United States Court of Appeals, Seventh Circuit	United States	28 Dec 1973	WorldLII
Five Lakes Outing Club v United States	468 F2d 443	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1972	WorldLII
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
Fogel v Commissioner Internal Revenue	203 F2d 347	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1953	WorldLII
Fred Amend Co v Commissioner of Internal Revenue	454 F2d 399	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1971	WorldLII
Freedman v Commissioner of Internal Revenue	301 F2d 359	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1962	WorldLII
Freedman v Commissioner of Internal Revenue	[1962] USCA5 303	United States Court of Appeals, Fifth Circuit	United States	15 Jun 1962	WorldLII
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII
Gantner v Commissioner of Internal Revenue	905 F2d 241; 66 AFTR2d 90-5163	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1990	WorldLII
Gardner v Commissioner of Internal Revenue	613 F2d 160	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1980	WorldLII
Gheen v Commissioner of Internal Revenue	331 F2d 470	United States Court of Appeals, Sixth Circuit	United States	8 May 1964	WorldLII
Girgis v Commissioner of Internal Revenue	[1989] USCA4 1778	United States Court of Appeals, Fourth Circuit	United States	19 Oct 1989	WorldLII
Goldstein v Commissioner	364 F2d 734	United States Court of Appeals, Second Circuit	United States	23 Feb 1966	WorldLII
Goldstein v Commissioner of Internal Revenue	[1966] USCA2 453	United States Court of Appeals, Second Circuit	United States	22 Jul 1966	WorldLII
Graham v Commissioner of Internal Revenue	326 F2d 878	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1963	WorldLII
Graham v Commissioner of Internal Revenue	[1964] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1964	WorldLII
Groetzinger v Commissioner of Internal Revenue	771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1985	WorldLII
Gross v Commissioner of Internal Revenue	401 F2d 600	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1968	WorldLII
Grosswald v Schweiker	653 F2d 58	United States Court of Appeals, Second Circuit	United States	22 Jun 1981	WorldLII
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Harper Oil Co v United States	[1970] USCA10 129	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1970	WorldLII
Harper Oil Co v United States	425 F2d 1335	United States Court of Appeals, Tenth Circuit	United States	13 May 1970	WorldLII
Harry Stevens v W Johnson	[1956] USCA2 435	United States Court of Appeals, Second Circuit	United States	2 Oct 1956	WorldLII
Harry Stevens v W Johnson	238 F2d 436	United States Court of Appeals, Second Circuit	United States	9 Nov 1956	WorldLII
Heard v Commissioner of Internal Revenue	269 F2d 911	United States Court of Appeals, Third Circuit	United States	11 Jun 1959	WorldLII
Heard v Commissioner of Internal Revenue	[1959] USCA3 241	United States Court of Appeals, Third Circuit	United States	12 Aug 1959	WorldLII
Heidt v Commissioner of Internal Revenue	274 F2d 25	United States Court of Appeals, Seventh Circuit	United States	14 Dec 1959	WorldLII
Helvering v Northwest Steel Rolling Mills	311 US 46; 85 L Ed 29; 61 SCt 109	United States Supreme Court	United States	12 Nov 1940	WorldLII
Higgins v Commissioner	312 US 212; 85 L Ed 783; 61 SCt 475	United States Supreme Court	United States	3 Mar 1941	WorldLII
Hill v Commissioner of Internal Revenue	181 F2d 906	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1950	WorldLII
Hill v Commissioner of Internal Revenue	[1950] USCA4 121	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
Hintz v Commissioner of Internal Revenue	712 F2d 281	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1983	WorldLII
Hokanson v Commissioner	730 F2d 1245	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1984	WorldLII
Holt v Commissioner	364 F2d 38	United States Court of Appeals, Eighth Circuit	United States	1 Aug 1966	WorldLII
Hoover Motor Express Co v United States	356 US 38; 2 L Ed 2d 568; 78 SCt 511	United States Supreme Court	United States	14 Apr 1958	WorldLII
Hope School v United States	612 F2d 298	United States Court of Appeals, Seventh Circuit	United States	2 Jan 1980	WorldLII
Hotel Kingkade v Commissioner of Internal Revenue	180 F2d 310	United States Court of Appeals, Tenth Circuit	United States	10 Feb 1950	WorldLII
Hulick v Commissioner of Internal Revenue	[1966] USCA2 125	United States Court of Appeals, Second Circuit	United States	8 Mar 1966	WorldLII
Hulick v Commissioner of Internal Revenue	357 F2d 329	United States Court of Appeals, Second Circuit	United States	27 Jan 1966	WorldLII
Inc v Commissioner of Internal Revenue	[1970] USCA3 617	United States Court of Appeals, Third Circuit	United States	1 Dec 1970	WorldLII
Inc v Commissioner of Internal Revenue	444 F2d 139	United States Court of Appeals, Third Circuit	United States	28 May 1971	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
Industrial Aggregate Co v United States	284 F2d 639	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1960	WorldLII
International Trading Co v Commissioner of Internal Revenue	275 F2d 578	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1960	WorldLII
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
Investors Insurance Agency Inc v Commissioner of Internal Revenue	677 F2d 1328	United States Court of Appeals, Ninth Circuit	United States	26 May 1982	WorldLII
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
Jackson v Commissioner of Internal Revenue	864 F2d 1521; 63 AFTR2d 89-539	United States Court of Appeals, Tenth Circuit	United States	10 Jan 1989	WorldLII
James v United States	308 F2d 204	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1962	WorldLII
Jockmus v United States	335 F2d 23	United States Court of Appeals, Second Circuit	United States	28 May 1964	WorldLII
Jockmus v United States	[1964] USCA2 491	United States Court of Appeals, Second Circuit	United States	8 Jul 1964	WorldLII
John Allan Love Charitable Foundation v United States	710 F2d 1316	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1983	WorldLII
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII
Kanne v American Factors	190 F2d 155	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1951	WorldLII
Kemper v Commissioner of Internal Revenue	269 F2d 184	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1959	WorldLII
Kirk v Commissioner of Internal Revenue	425 F2d 492; 138 USApp DC 61	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	15 Jan 1970	WorldLII
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII
Krey Packing Co v United States	[1956] USCA8 210	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1956	WorldLII
Krey Packing Co v United States	239 F2d 1	United States Court of Appeals, Eighth Circuit	United States	16 Jan 1957	WorldLII
Kurzet v Comm'r	222 F3d 830	United States Court of Appeals, Tenth Circuit	United States	16 Aug 2000	WorldLII
Lenkin v District of Columbia Pollin	461 F2d 1215; 149 USApp DC 129	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	17 Feb 1972	WorldLII
Lewis v Commissioner of Internal Revenue	328 F2d 634	United States Court of Appeals, Seventh Circuit	United States	2 Mar 1964	WorldLII
Libson Shops v F Koehler	[1956] USCA8 14	United States Court of Appeals, Eighth Circuit	United States	19 Jan 1956	WorldLII
Libson Shops v F Koehler	229 F2d 220	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1956	WorldLII
Lilly v Commissioner	343 US 90; 96 L Ed 769; 72 SCt 497	United States Supreme Court	United States	10 Mar 1952	WorldLII
Lilly v Commissioner of Internal Revenue	[1951] USCA4 32	United States Court of Appeals, Fourth Circuit	United States	12 Mar 1951	WorldLII
Lilly v Commissioner of Internal Revenue	188 F2d 269	United States Court of Appeals, Fourth Circuit	United States	2 Apr 1951	WorldLII
Loewi v F Ryan J W Loewi B	[1955] USCA2 511	United States Court of Appeals, Second Circuit	United States	17 Nov 1955	WorldLII
Loewi v F Ryan J W Loewi B	229 F2d 627	United States Court of Appeals, Second Circuit	United States	25 Jan 1956	WorldLII
Long v Commissioner of Internal Revenue	277 F2d 239	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII
Lubin v Commissioner of Internal Revenue	335 F2d 209	United States Court of Appeals, Second Circuit	United States	7 May 1964	WorldLII
Lubin v Commissioner of Internal Revenue	[1964] USCA2 515	United States Court of Appeals, Second Circuit	United States	27 Jul 1964	WorldLII
Ludwig Baumann Co v Marcelle	[1953] USCA2 143	United States Court of Appeals, Second Circuit	United States	7 Apr 1953	WorldLII
Ludwig Baumann Co v Marcelle	203 F2d 459	United States Court of Appeals, Second Circuit	United States	3 Mar 1953	WorldLII
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII
Lynch v Commissioner of Internal Revenue	[1959] USCA2 585	United States Court of Appeals, Second Circuit	United States	19 Nov 1959	WorldLII
Lynch v Commissioner of Internal Revenue	273 F2d 867	United States Court of Appeals, Second Circuit	United States	17 Dec 1959	WorldLII
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
Manzoli v Commissioner of Internal Revenue	904 F2d 101; 66 AFTR2d 90-5030	United States Court of Appeals, First Circuit	United States	22 May 1990	WorldLII
Marshall v Commissioner of Internal Revenue	510 F2d 259	United States Court of Appeals, Tenth Circuit	United States	7 Jan 1975	WorldLII
Mayflower Investment Co v Commissioner of Internal Revenue	239 F2d 624	United States Court of Appeals, Fifth Circuit	United States	26 Dec 1956	WorldLII
McDowell v A Ribicoff	[1961] USCA3 223	United States Court of Appeals, Third Circuit	United States	16 Jun 1961	WorldLII
McDowell v A Ribicoff	292 F2d 174	United States Court of Appeals, Third Circuit	United States	10 Feb 1961	WorldLII
McGraw v Commissioner of Internal Revenue	384 F3d 965	United States Court of Appeals, Eighth Circuit	United States	24 Sep 2004	WorldLII
Medco Products Co Inc v Commissioner of Internal Revenue	523 F2d 137	United States Court of Appeals, Tenth Circuit	United States	24 Oct 1975	WorldLII
Mellott v United States	[1958] USCA3 148	United States Court of Appeals, Third Circuit	United States	2 Apr 1958	WorldLII
Mellott v United States	257 F2d 798	United States Court of Appeals, Third Circuit	United States	20 Oct 1958	WorldLII
Mercantile Bank Trust Co v United States Commerce Trust Co	441 F2d 364	United States Court of Appeals, Eighth Circuit	United States	12 Apr 1971	WorldLII
Mercantile Bank Trust Co v United States Commerce Trust Co	[1971] USCA8 200	United States Court of Appeals, Eighth Circuit	United States	7 May 1971	WorldLII
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Mills Estate v Commissioner of Internal Revenue	[1953] USCA2 179	United States Court of Appeals, Second Circuit	United States	16 Apr 1953	WorldLII
Mills Estate v Commissioner of Internal Revenue	206 F2d 244	United States Court of Appeals, Second Circuit	United States	5 Aug 1953	WorldLII
Mississippi River Fuel Corporation v F Koehler Mississippi River Fuel Corporation	266 F2d 190	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1959	WorldLII
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII
Montana Power Co v United States	[1955] USCA3 54	United States Court of Appeals, Third Circuit	United States	21 Feb 1955	WorldLII
Montana Power Co v United States	232 F2d 541	United States Court of Appeals, Third Circuit	United States	28 Mar 1956	WorldLII
Munroe v Commissioner of Internal Revenue	[1992] USCA10 342	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1992	WorldLII
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
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII
Nichols v Commissioner of Internal Revenue	314 F2d 337	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1963	WorldLII
Noland v Commissioner of Internal Revenue	[1959] USCA4 161	United States Court of Appeals, Fourth Circuit	United States	10 Jun 1959	WorldLII
Noland v Commissioner of Internal Revenue	269 F2d 108	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1959	WorldLII
Northeastern Pennsylvania National Bank Trust Co v United States	363 F2d 476	United States Court of Appeals, Third Circuit	United States	18 Oct 1965	WorldLII
Northeastern Pennsylvania National Bank Trust Co v United States	[1966] USCA3 375	United States Court of Appeals, Third Circuit	United States	18 Jul 1966	WorldLII
Northern Natural Gas Co v O'Malley	277 F2d 128	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII
Norton v Commissioner of Internal Revenue	192 F2d 960	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1951	WorldLII
Norton, v Commissioner of Internal Revenue	[1951] USCA8 227	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1951	WorldLII
Norton v Commissioner of Internal Revenue	474 F2d 608	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1973	WorldLII
O'Malley v Yost	186 F2d 603	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1951	WorldLII
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII
Oates v Commissioner of Internal Revenue	316 F2d 56	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1963	WorldLII
Oesterreich v Commissioner	226 F2d 798	United States Court of Appeals, Ninth Circuit	United States	29 Oct 1955	WorldLII
Of Course Inc v Commissioner of Internal Revenue	499 F2d 754	United States Court of Appeals, Fourth Circuit	United States	2 Jul 1974	WorldLII
Okemah National Bank v R Wiseman	[1958] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1958	WorldLII
Okemah National Bank v R Wiseman	253 F2d 223	United States Court of Appeals, Tenth Circuit	United States	11 Apr 1958	WorldLII
Omaha Nat Bank v Commissioner of Internal Revenue	183 F2d 899; 25 ALR 2d 628	United States Court of Appeals, Eighth Circuit	United States	17 Aug 1950	WorldLII
Omaha Public Power District v W O'Malley Omaha Public Power District	216 F2d 764	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1954	WorldLII
Omaha Public Power District v W O'Malley Omaha Public Power District	[1954] USCA8 241	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1954	WorldLII
Oppenheimer v District of Columbia	363 F2d 708	United States Court of Appeals, District of Columbia Circuit	United States	19 Jan 1965	WorldLII
Patterson v J C Thomas	[1961] USCA5 123	United States Court of Appeals, Fifth Circuit	United States	16 Mar 1961	WorldLII
Patterson v J C Thomas	289 F2d 108	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII
Paxman v Commissioner of Internal Revenue	414 F2d 265	United States Court of Appeals, Tenth Circuit	United States	7 Aug 1969	WorldLII
Pierce Estates v Commissioner of Internal Revenue	[1952] USCA3 128	United States Court of Appeals, Third Circuit	United States	8 Apr 1952	WorldLII
Pierce Estates v Commissioner of Internal Revenue	(1952) 195 F2d 475	United States Court of Appeals, Third Circuit	United States	6 Mar 1952	WorldLII
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
Potts Davis Co v Commissioner of Internal Revenue	431 F2d 1222	United States Court of Appeals, Ninth Circuit	United States	29 Sep 1970	WorldLII
Randall II v Commissioner of Internal Revenue	733 F2d 1565	United States Court of Appeals, Eleventh Circuit	United States	11 Jun 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
Richmond Television Corporation v United States	[1964] USCA4 448	United States Court of Appeals, Fourth Circuit	United States	6 Nov 1964	WorldLII
Richmond Television Corporation v United States	345 F2d 901	United States Court of Appeals, Fourth Circuit	United States	25 May 1965	WorldLII
Rittenberg Wohl v United States	[1959] USCA5 347	United States Court of Appeals, Fifth Circuit	United States	16 Jun 1959	WorldLII
Rittenberg Wohl v United States	267 F2d 605	United States Court of Appeals, Fifth Circuit	United States	14 Aug 1959	WorldLII
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 of Internal Revenue	459 F2d 28	United States Court of Appeals, Sixth Circuit	United States	1 May 1972	WorldLII
Rosen v J Norton	970 F2d 1079; 70 AFTR2d 92-5463	United States Court of Appeals, Second Circuit	United States	23 Jul 1992	WorldLII
Rosen v United States	[1960] USCA3 394	United States Court of Appeals, Third Circuit	United States	13 Dec 1960	WorldLII
Rosen v United States	288 F2d 658	United States Court of Appeals, Third Circuit	United States	24 Mar 1961	WorldLII
Rubin v United States	304 F2d 766	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1962	WorldLII
Schleppy v Commissioner	601 F2d 196	United States Court of Appeals, Fifth Circuit	United States	23 Aug 1979	WorldLII
Schubert v Commissioner of Internal Revenue	[1960] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	10 Oct 1960	WorldLII
Schubert v Commissioner of Internal Revenue	[1961] USCA4 43	United States Court of Appeals, Fourth Circuit	United States	17 Jan 1961	WorldLII
Service Life Insurance Co v United States	293 F2d 72	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1961	WorldLII
Sharon Herald Co v Granger	195 F2d 890	United States Court of Appeals, Third Circuit	United States	18 Dec 1951	WorldLII
Sharon Herald Co v Granger	[1952] USCA3 135	United States Court of Appeals, Third Circuit	United States	10 Apr 1952	WorldLII
Sharp v Commissioner of Internal Revenue	689 F2d 87	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1983	WorldLII
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII
Smith v Commissioner of Internal Revenue	370 F2d 178	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1966	WorldLII
Smith v Commissioner of Internal Revenue	300 F3d 1023	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2002	WorldLII
Snow v Commissioner	416 US 500; 94 SCt 1876; 40 L Ed 2d 336	United States Supreme Court	United States	13 May 1974	WorldLII
Snow v Commissioner of Internal Revenue	482 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Jul 1973	WorldLII
Starker v United States	602 F2d 1341	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1979	WorldLII
State Mutual Life Assurance Co of Worcester v Commissioner of Internal Revenue	246 F2d 319	United States Court of Appeals, First Circuit	United States	5 Jun 1957	WorldLII
State Mutual Life Assurance Co of Worcester v Commissioner of Internal Revenue	[1957] USCA1 58	United States Court of Appeals, First Circuit	United States	28 Jun 1957	WorldLII
Steffens v Commissioner of Internal Revenue	707 F2d 478	United States Court of Appeals, Eleventh Circuit	United States	16 Jun 1983	WorldLII
Stewart v Commissioner of Internal Revenue	[1993] USCA10 215	United States Court of Appeals, Tenth Circuit	United States	23 Feb 1993	WorldLII
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
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
Swed Distributing Co v Commissioner of Internal Revenue	323 F2d 480	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1963	WorldLII
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII
Teitelbaum v Commissioner of Internal Revenue	[1961] USCA7 199	United States Court of Appeals, Seventh Circuit	United States	24 Aug 1961	WorldLII
Teitelbaum v Commissioner of Internal Revenue	294 F2d 541	United States Court of Appeals, Seventh Circuit	United States	3 Oct 1961	WorldLII
Tellier v Commissioner of Internal Revenue	[1964] USCA2 584	United States Court of Appeals, Second Circuit	United States	8 Oct 1964	WorldLII
Tellier v Commissioner of Internal Revenue	342 F2d 690	United States Court of Appeals, Second Circuit	United States	16 Feb 1965	WorldLII
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
Tilford v Commissioner of Internal Revenue	705 F2d 828	United States Court of Appeals, Sixth Circuit	United States	27 May 1983	WorldLII
Tomlinson v Corporation	(1967) 377 F2d 291	United States Court of Appeals, Fifth Circuit	United States	9 May 1967	WorldLII
Tomlinson v W M Miles	316 F2d 710	United States Court of Appeals, Fifth Circuit	United States	29 Apr 1963	WorldLII
Tomlinson v W M Miles	[1963] USCA5 305	United States Court of Appeals, Fifth Circuit	United States	27 May 1963	WorldLII
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII
Tulia Feedlot, Inc v United States	513 F2d 800	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1975	WorldLII
Turkey Run Fuels v United States	[1956] USCA3 316	United States Court of Appeals, Third Circuit	United States	9 Nov 1956	WorldLII
Turkey Run Fuels v United States	243 F2d 147	United States Court of Appeals, Third Circuit	United States	14 Mar 1957	WorldLII
United Dominion Industries, Inc v United States	532 US 822; 150 L Ed 2d 45; 121 SCt 1934	United States Supreme Court	United States	4 Jun 2001	WorldLII
United Draperies Inc v Commissioner of Internal Revenue	[1964] USCA7 339	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1964	WorldLII
United Draperies Inc v Commissioner of Internal Revenue	340 F2d 936	United States Court of Appeals, Seventh Circuit	United States	9 Feb 1965	WorldLII
United States Court of Appeals Second Circuit	243 F2d 894	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII
United States v Akin	248 F2d 742	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1957	WorldLII
United States v Bond E	(1958) 258 F2d 577	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1958	WorldLII
United States v Gilmore	372 US 39; 9 L Ed 2d 570; 83 SCt 623	United States Supreme Court	United States	18 Feb 1963	WorldLII
United States v Gurtunca	836 F2d 283; 61 AFTR2d 88-504	United States Court of Appeals, Seventh Circuit	United States	16 Dec 1987	WorldLII
United States v H Folckemer B	307 F2d 171	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1962	WorldLII
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII
United States v Kalishman	346 F2d 514	United States Court of Appeals, Eighth Circuit	United States	4 Jun 1965	WorldLII
United States v Lykes	188 F2d 964	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1951	WorldLII
United States v Martin T	337 F2d 171	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1964	WorldLII
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII
United States v Olympic Radio & Television, Inc	349 US 232; 99 L Ed 1024; 75 SCt 733	United States Supreme Court	United States	23 May 1955	WorldLII
United States v Redmond	328 F2d 707	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1964	WorldLII
United States v Snyder Brothers Co	(1966) 367 F2d 980	United States Court of Appeals, Fifth Circuit	United States	26 Jul 1966	WorldLII
United States v Snyder Brothers Co	[1966] USCA5 739	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1966	WorldLII
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII
United States v Utco Products	257 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1958	WorldLII
United States v Woodall	255 F2d 370; 79 SCt 40; 3 L Ed 2d 64	United States Court of Appeals, Tenth Circuit	United States	6 May 1958	WorldLII
Urquhart v Commissioner of Internal Revenue	215 F2d 17	United States Court of Appeals, Third Circuit	United States	6 May 1954	WorldLII
Urquhart v Commissioner of Internal Revenue	[1954] USCA3 222	United States Court of Appeals, Third Circuit	United States	24 Aug 1954	WorldLII
Van Keppel Co v Commissioner of Internal Revenue	[1961] USCA8 199	United States Court of Appeals, Eighth Circuit	United States	7 Nov 1961	WorldLII
Van Keppel Co v Commissioner of Internal Revenue	295 F2d 767	United States Court of Appeals, Eighth Circuit	United States	30 Nov 1961	WorldLII
Weiberg v Commissioner of Internal Revenue	639 F2d 434	United States Court of Appeals, Eighth Circuit	United States	29 Jan 1981	WorldLII
Weible v United States	244 F2d 158	United States Court of Appeals, Ninth Circuit	United States	15 Apr 1957	WorldLII
Weller v Commissioner of Internal Revenue	[1959] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1959	WorldLII
Weller v Commissioner of Internal Revenue	270 F2d 294	United States Court of Appeals, Third Circuit	United States	9 Sep 1959	WorldLII
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
West v Commissioner Internal Revenue Service	[1992] USCA9 1561	United States Court of Appeals, Ninth Circuit	United States	8 Jun 1992	WorldLII
Wetterau Grocer Co v Commissioner of Internal Revenue	179 F2d 158	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII
Whipple v Commissioner	373 US 193; 10 L Ed 2d 288; 83 SCt 1168	United States Supreme Court	United States	17 Jun 1963	WorldLII
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII
Wisely v United States	893 F2d 660; 65 AFTR2d 90-1183	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1990	WorldLII
Woodward v Commissioner of Internal Revenue	410 F2d 313	United States Court of Appeals, Eighth Circuit	United States	2 May 1969	WorldLII
Young v Commissioner of Internal Revenue	650 F2d 1083	United States Court of Appeals, Ninth Circuit	United States	13 Jul 1981	WorldLII
Zimmermann v Commissioner of Internal Revenue	241 F2d 338; [1957] CA 8	United States Court of Appeals, Eighth Circuit	United States	4 Feb 1957	WorldLII
Zimmermann v Commissioner of Internal Revenue	[1957] USCA8 41	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1957	WorldLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt"	(2004) 26 Sydney Law Review 17	Rosenbloom, H David	Australia	circa 2004	AustLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1921] Act 42	[1921] Act 42		United Kingdom	circa 1921
Bonwit Teller & Co v Commissioner	53 F2d 381		United States		Westlaw
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII
Dalton v Bowers	287 US 404; 77 L Ed 389; 53 SCt 205	United States Supreme Court	United States	12 Dec 1932	WorldLII
Dart v Commissioner	74 F2d 845		United States		Westlaw
DuPont v Commissioner	(1938) 37 BTA 1198		United States	circa 1938
DuPont v Deputy, DCDel	(1938) 22 FSupp 589		United States	circa 1938	Westlaw
Hutton v Com'r of Internal Revenue (CCA)	39 F2d 459		United States		Westlaw
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII
Lynch v Alworth-Stephens Co	267 US 364; 69 L Ed 660; 45 SCt 274	United States Supreme Court	United States	2 Mar 1925	WorldLII
Maillard v Lawrence	16 How 251	United Stated Supreme Court	United States
McCaughn v Real Estate Land Title & Trust Co	297 US 606; 80 L Ed 879; 56 SCt 604	United States Supreme Court	United States	30 Mar 1936	WorldLII
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII
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
Terbell v Commissioner	29 BTA 44		United States	circa 1932
Thirion Maillard Earnest Caylers and Hamille Roumage v Cornelius W Lawrence	57 US 251; 14 L Ed 925	United States Supreme Court	United States	1 Dec 1853	WorldLII
United States v North Carolina	136 US 211; 34 L Ed 336; 10 SCt 920	United States Supreme Court	United States	19 May 1890	WorldLII
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII
71 f2d 1017	71 F2d 1017		United States	circa 1933	Westlaw
76 f2d 941	76 F2d 941		United States		Westlaw
103 f2d 257	103 F2d 257		United States	circa 1933	Westlaw
308 US 533; 60 SCt 89	308 US 533; 60 SCt 89	United States Supreme Court	United States		Westlaw