LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Moline Properties, Inc v Commissioner     150

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Director of Income Tax v M/S E Funds It Solution - Ita 735/2011	[2014] INDLHC 591	High Court of Delhi	India	5 Feb 2014	LIIofIndia
Black Decker Corporation v United States	436 F3d 431	United States Court of Appeals, Fourth Circuit	United States	2 Feb 2006	WorldLII		2
Ihc Health Plans Inc Ihc Ihc v Commissioner of Internal Revenue	325 F3d 1188	United States Court of Appeals, Tenth Circuit	United States	9 Apr 2003	WorldLII		4
Saba Partnership, , Appellants/Cross-Appellees v Commissioner of Internal Revenue Service, Appellee/Cross-Appellant	273 F3d 1135	United States Court of Appeals, District of Columbia Circuit	United States	21 Dec 2001	WorldLII		1
Custom Chrome, Inc , and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	217 F3d 1117	United States Court of Appeals, Ninth Circuit	United States	10 Jul 2000	WorldLII		5
ASA Investerings Partnership, ,Appellants v Commissioner of Internal Revenue, Appellee	201 F3d 505	United States Court of Appeals, District of Columbia Circuit	United States	1 Feb 2000	WorldLII		6
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		1
Northern Indiana Public Service Co v Commissioner of Internal Revenue	115 F3d 506; 79 AFTR2d 97-2862	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1997	WorldLII		7
Malone Hyde Inc v Commissioner of Internal Revenue	62 F3d 835; 76 AFTR2d 95-5952	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1995	WorldLII		1
United States v Wapnick	60 F3d 948; 76 AFTR2d 95-5601	United States Court of Appeals, Second Circuit	United States	10 Jul 1995	WorldLII		11
Geisinger Health Plan v Commissioner of Internal Revenue	30 F3d 494; 74 AFTR2d 94-5395; 63 USLW 2116	United States Court of Appeals, Third Circuit	United States	27 Jul 1994	WorldLII		2
Webb v Internal Revenue Service United States	15 F3d 203; 73 AFTR2d 94-1019	United States Court of Appeals, First Circuit	United States	3 Feb 1994	WorldLII		1
Amerco Inc v Commissioner Internal Revenue Service	979 F2d 162; 61 USLW 2311; 70 AFTR2d 92-6048	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1992	WorldLII		5
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII		8
Munroe v Commissioner of Internal Revenue	[1992] USCA10 342	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1992	WorldLII
Gersman v Group Health Association Inc	931 F2d 1565; 59 USLW 2684; 289 USApp DC 332; 56 Empl Prac Dec P 40,755	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	5 Jul 1991	WorldLII		15
Sargent v Commissioner of Internal Revenue	929 F2d 1252; 59 USLW 2631; 67 AFTR2d 91-718	United States Court of Appeals, Eighth Circuit	United States	2 Apr 1991	WorldLII		11
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII		8
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		1
Addison International Inc v Commissioner of Internal Revenue	887 F2d 660; 64 AFTR2d 89-5747	United States Court of Appeals, Sixth Circuit	United States	6 Nov 1989	WorldLII		1
Humana Inc v Commissioner of Internal Revenue	881 F2d 247; 64 AFTR2d 89-5142	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1989	WorldLII		8
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
Commissioner v Bollinger	485 US 340; 99 L Ed 2d 357; 108 SCt 1173	United States Supreme Court	United States	22 Mar 1988	WorldLII		5
Marathon Oil Co v Commissioner of Internal Revenue	838 F2d 1114; 60 AFTR2d 87-5974	United States Court of Appeals, Tenth Circuit	United States	9 Nov 1987	WorldLII		3
United States v E Diviner	822 F2d 960	United States Court of Appeals, Tenth Circuit	United States	7 Jul 1987	WorldLII		4
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Bollinger v Commissioner of Internal Revenue	807 F2d 65; 58 AFTR2d 86-6277	United States Court of Appeals, Sixth Circuit	United States	2 Dec 1986	WorldLII		1
Shenker v Commissioner of Internal Revenue	804 F2d 109; 58 AFTR2d 86-6086	United States Court of Appeals, Eighth Circuit	United States	27 Oct 1986	WorldLII		7
Betson v Commissioner	802 F2d 365; 58 AFTR2d 86-5870	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1986	WorldLII		17
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
Beech Aircraft Corporation v United States	797 F2d 920; 58 AFTR2d 86-5548	United States Court of Appeals, Tenth Circuit	United States	6 Aug 1986	WorldLII		8
Afp Imaging Corporation v Ross	780 F2d 202	United States Court of Appeals, Second Circuit	United States	23 Dec 1985	WorldLII		2
Stearns-Roger Corporation v United States	774 F2d 414; 56 AFTR2d 85-6099	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1985	WorldLII		8
Ourisman v Commissioner of Internal Revenue	760 F2d 541; 55 AFTR2d 85-1428	United States Court of Appeals, Fourth Circuit	United States	29 Apr 1985	WorldLII		4
Raphan v United States	[1985] USCAFED 281	United States Court of Appeals, Federal Circuit	United States	4 Apr 1985	WorldLII
Vaughn v United States	740 F2d 941	United States Court of Appeals, Federal Circuit	United States	1 Aug 1984	WorldLII		4
Zmuda v Commissioner	731 F2d 1417	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1984	WorldLII		26
Moncrief v United States	730 F2d 276	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1984	WorldLII		6
Sun Towers, Inc v Heckler	725 F2d 315	United States Court of Appeals, Fifth Circuit	United States	21 Feb 1984	WorldLII		14
United States v Le Creel III	711 F2d 575	United States Court of Appeals, Fifth Circuit	United States	29 Sep 1983	WorldLII		2
Strick Corporation v United States	714 F2d 1194	United States Court of Appeals, Third Circuit	United States	2 Aug 1983	WorldLII		6
Roccaforte v Commissioner of Internal Revenue	708 F2d 986	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII		8
Kleinsasser Kleinsasser v United States	707 F2d 1024	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1983	WorldLII		2
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
Foglesong v Commissioner of Internal Revenue	691 F2d 848	United States Court of Appeals, Seventh Circuit	United States	20 Jan 1983	WorldLII		2
Crouch v United States	692 F2d 97	United States Court of Appeals, Tenth Circuit	United States	25 Oct 1982	WorldLII		3
City of Woodway McLennan County Texas v United States	681 F2d 975	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1982	WorldLII		1
Richey Manor Inc v Schweiker	684 F2d 130; 221 USApp DC 356	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	30 Jul 1982	WorldLII		8
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4
Jones v Commissioner of Internal Revenue	640 F2d 745	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1981	WorldLII		7
Shore v Commissioner of Internal Revenue	631 F2d 624	United States Court of Appeals, Ninth Circuit	United States	30 Oct 1980	WorldLII
Homan & Crimen, Inc v Harris	626 F2d 1201	United States Court of Appeals, Fifth Circuit	United States	1 Oct 1980	WorldLII		18
Valley Finance, Inc v United States	629 F2d 162; 203 USApp DC 128	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	9 Sep 1980	WorldLII		33
Foglesong v Commissioner of Internal Revenue	621 F2d 865	United States Court of Appeals, Seventh Circuit	United States	29 Apr 1980	WorldLII		4
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue	614 F2d 990	United States Court of Appeals, Fifth Circuit	United States	2 Apr 1980	WorldLII		6
Ogiony v Commissioner of Internal Revenue	617 F2d 14	United States Court of Appeals, Second Circuit	United States	22 Feb 1980	WorldLII		3
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
United States v Pomponio	563 F2d 659	United States Court of Appeals, Fourth Circuit	United States	6 Oct 1977	WorldLII		8
Evans v Commissioner of Internal Revenue	557 F2d 1095	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1977	WorldLII		6
Avco Delta Corporation Canada Ltd v United States	540 F2d 258	United States Court of Appeals, Seventh Circuit	United States	23 Jul 1976	WorldLII		10
United States v Scornavacco's Restaurant	528 F2d 19	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1975	WorldLII		1
Collins II v United States	514 F2d 1282	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1975	WorldLII		8
Elot Raffety Farms Inc v United States	511 F2d 1234	United States Court of Appeals, Eighth Circuit	United States	20 Mar 1975	WorldLII		3
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Diversified Brokers Co Inc United States v A Nooney	487 F2d 355	United States Court of Appeals, Eighth Circuit	United States	21 Dec 1973	WorldLII		1
Bateman v United States R Bateman C	490 F2d 549	United States Court of Appeals, Ninth Circuit	United States	4 Dec 1973	WorldLII		1
Taylor v Commissioner of Internal Revenue	445 F2d 455	United States Court of Appeals, First Circuit	United States	29 Jun 1971	WorldLII		6
Coca-Cola Bottling Co of Gallup v United States	443 F2d 1253	United States Court of Appeals, Tenth Circuit	United States	18 Jun 1971	WorldLII
Rubin v Commissioner of Internal Revenue	429 F2d 650	United States Court of Appeals, Second Circuit	United States	30 Jun 1970	WorldLII		9
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		5
Rubin v Commissioner of Internal Revenue	[1970] USCA2 134	United States Court of Appeals, Second Circuit	United States	10 Feb 1970	WorldLII
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII		5
Commissioner of Internal Revenue v Joseph E Seagram & Sons Inc	394 F2d 738	United States Court of Appeals, Second Circuit	United States	23 Apr 1968	WorldLII		3
Commissioner of Internal Revenue v Joseph E Seagram & Sons Inc	[1968] USCA2 106	United States Court of Appeals, Second Circuit	United States	8 Feb 1968	WorldLII
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII		2
Strauss v United States	376 F2d 416	United States Court of Appeals, Fifth Circuit	United States	24 Apr 1967	WorldLII		30
Kimbrell v Commissioner of Internal Revenue	371 F2d 897	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1967	WorldLII		3
Northern Natural Gas Co v Commissioner of Internal Revenue	362 F2d 781	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1966	WorldLII		1
Acro Manufacturing Co v Commissioner of Internal Revenue	[1964] USCA6 260	United States Court of Appeals, Sixth Circuit	United States	26 Oct 1964	WorldLII
Acro Manufacturing Co v Commissioner of Internal Revenue	334 F2d 40	United States Court of Appeals, Sixth Circuit	United States	8 Jul 1964	WorldLII		2
Greer v Commissioner of Internal Revenue	334 F2d 20	United States Court of Appeals, Fifth Circuit	United States	8 Jul 1964	WorldLII		8
Shaw Construction Co v Commissioner of Internal Revenue	323 F2d 316	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1963	WorldLII		13
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Sherwin v United States	320 F2d 137	United States Court of Appeals, Ninth Circuit	United States	8 Aug 1963	WorldLII		40
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Sherwin v United States	[1963] USCA9 238	United States Court of Appeals, Ninth Circuit	United States	11 Jun 1963	WorldLII
Tomlinson v W M Miles	[1963] USCA5 305	United States Court of Appeals, Fifth Circuit	United States	27 May 1963	WorldLII		3
Tomlinson v W M Miles	316 F2d 710	United States Court of Appeals, Fifth Circuit	United States	29 Apr 1963	WorldLII		4
Legal Security Life Insurance Co v United States	302 F2d 315	United States Court of Appeals, Fifth Circuit	United States	2 May 1962	WorldLII		2
Dodd v Commissioner of Internal Revenue	[1962] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1962	WorldLII
Hagist Ranch Incorporated v Commissioner of Internal Revenue	295 F2d 351	United States Court of Appeals, Seventh Circuit	United States	25 Oct 1961	WorldLII		1
Dodd v Commissioner of Internal Revenue	298 F2d 570	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1961	WorldLII		5
Commissioner of Internal Revenue v State-Adams Corporation	283 F2d 395	United States Court of Appeals, Second Circuit	United States	31 Oct 1960	WorldLII		6
Commissioner of Internal Revenue v State-Adams Corporation	[1960] USCA2 538	United States Court of Appeals, Second Circuit	United States	13 Oct 1960	WorldLII
Nelson v Commissioner of Internal Revenue	[1960] USCA5 425	United States Court of Appeals, Fifth Circuit	United States	7 Sep 1960	WorldLII
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
James Realty Co v United States	280 F2d 394	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1960	WorldLII		18
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Wattley v Commissioner of Internal Revenue	[1960] USCA2 127	United States Court of Appeals, Second Circuit	United States	16 Feb 1960	WorldLII
Wattley v Commissioner of Internal Revenue	275 F2d 461	United States Court of Appeals, Second Circuit	United States	13 Nov 1959	WorldLII		6
O'Neill v Commissioner of Internal Revenue	271 F2d 44	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1959	WorldLII		10
Acker v Commissioner of Internal Revenue	[1958] USCA6 182	United States Court of Appeals, Sixth Circuit	United States	3 Sep 1958	WorldLII		3
Acker v Commissioner of Internal Revenue	258 F2d 568	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1958	WorldLII		33
Skarda v Commissioner of Internal Revenue	250 F2d 429	United States Court of Appeals, Tenth Circuit	United States	30 Nov 1957	WorldLII		17
Davis v Yellow Manufacturing Acceptance Corporation	242 F2d 503	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1957	WorldLII		1
Gregg Co of Delaware v Commissioner of Internal Revenue	[1956] USCA2 566	United States Court of Appeals, Second Circuit	United States	17 Dec 1956	WorldLII		4
Given v Commissioner of Internal Revenue	238 F2d 579	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1956	WorldLII		7
Gregg Co of Delaware v Commissioner of Internal Revenue	239 F2d 498	United States Court of Appeals, Second Circuit	United States	7 Nov 1956	WorldLII		13
Jackson v Commissioner of Internal Revenue	233 F2d 289	United States Court of Appeals, Second Circuit	United States	3 May 1956	WorldLII		6
Omaha Public Power District v W O'Malley	232 F2d 805	United States Court of Appeals, Eighth Circuit	United States	3 May 1956	WorldLII		3
Maule Industries v L M Gerstel	232 F2d 294	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1956	WorldLII		24
Jackson v Commissioner of Internal Revenue	[1956] USCA2 208	United States Court of Appeals, Second Circuit	United States	4 Apr 1956	WorldLII		3
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Buckley v Commissioner of Internal Revenue	231 F2d 204	United States Court of Appeals, Second Circuit	United States	29 Mar 1956	WorldLII
Buckley v Commissioner of Internal Revenue	[1956] USCA2 164	United States Court of Appeals, Second Circuit	United States	13 Mar 1956	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		2
Brewing Corporation v Commissioner of Internal Revenue	224 F2d 483	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		8
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
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		5
Friedlander Corporation v Commissioner of Internal Revenue	216 F2d 757	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1954	WorldLII		6
Edward Peterson Co v W O'Malley	216 F2d 98	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1954	WorldLII
Grant v Commissioner of Internal Revenue	[1953] USCA2 487	United States Court of Appeals, Second Circuit	United States	30 Dec 1953	WorldLII
Grant v Commissioner of Internal Revenue	209 F2d 430	United States Court of Appeals, Second Circuit	United States	10 Nov 1953	WorldLII		10
Delaney v Gardner	204 F2d 855	United States Court of Appeals, First Circuit	United States	5 Jun 1953	WorldLII		7
Houston v Scofield	201 F2d 219	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1953	WorldLII
Main-Hammond Land Trust v Commissioner of Internal Revenue	200 F2d 308	United States Court of Appeals, Sixth Circuit	United States	11 Dec 1952	WorldLII		5
American Range Lines v Commissioner of Internal Revenue	200 F2d 844	United States Court of Appeals, Second Circuit	United States	3 Dec 1952	WorldLII		2
American Range Lines v Commissioner of Internal Revenue	[1952] USCA2 385	United States Court of Appeals, Second Circuit	United States	6 Nov 1952	WorldLII
Jefferson Lake Sulphur Co v United States	195 F2d 1012	United States Court of Appeals, Fifth Circuit	United States	15 Apr 1952	WorldLII		1
St Plaza Theatre v Commissioner of Internal Revenue	195 F2d 724	United States Court of Appeals, Second Circuit	United States	18 Mar 1952	WorldLII		5
Diebold v Commissioner of Internal Revenue	[1952] USCA3 39	United States Court of Appeals, Third Circuit	United States	1 Feb 1952	WorldLII
St Plaza Theatre v Commissioner of Internal Revenue	[1952] USCA2 22	United States Court of Appeals, Second Circuit	United States	10 Jan 1952	WorldLII
Phillips v United States	193 F2d 132	United States Court of Appeals, Fifth Circuit	United States	14 Dec 1951	WorldLII		5
Whitfield's Estate v Commissioner of Internal Revenue	[1951] USCA5 384	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1951	WorldLII
Diebold v Commissioner of Internal Revenue	194 F2d 266	United States Court of Appeals, Third Circuit	United States	20 Nov 1951	WorldLII		1
Whitfield's Estate v Commissioner of Internal Revenue	192 F2d 494	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1951	WorldLII		1
United States v Community Services	[1951] USCA4 78	United States Court of Appeals, Fourth Circuit	United States	5 May 1951	WorldLII		4
United States v Community Services	189 F2d 421	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1951	WorldLII		20
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII		5
Rogers v Commissioner of Internal Revenue	[1950] USCA3 71	United States Court of Appeals, Third Circuit	United States	21 Feb 1950	WorldLII
John Denning Co v Commissioner of Internal Revenue	180 F2d 288	United States Court of Appeals, Tenth Circuit	United States	8 Feb 1950	WorldLII
Rogers v Commissioner of Internal Revenue	180 F2d 720	United States Court of Appeals, Third Circuit	United States	11 Oct 1949	WorldLII		5
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Bartels v Birmingham	332 US 126; 91 L Ed 1947; 67 SCt 1547	United States Supreme Court	United States	23 Jun 1947	WorldLII		95
Schenley Distillers Corporation v United States	326 US 432; 90 L Ed 181; 66 SCt 247	United States Supreme Court	United States	2 Jan 1946	WorldLII		35

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Crossed lines: two cases of tax policy incoherence"	(2013) 11 (3) E-Journal of Tax Research 375	Killian, Sheila	Australia	circa 2013	AustLII
"American Offshore Business Tax Planning: Can Australian Lawyers Get a Piece of the Action?"	(2003) 8 International Trade and Business Law Review 215	Fleming Jr, J Clifton	Australia	circa 2003	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
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
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		440
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		226
Burnet v Commonwealth Improvement Co	287 US 415; 77 L Ed 399; 53 SCt 198; 77 L Ed 2d 399	United States Supreme Court	United States	12 Dec 1932	WorldLII		49
Forshay v Commissioner of Internal Revenue	(1930) 20 BTA 537		United States	circa 1930			2
Edwards v Chile Copper Co	270 US 452; 70 L Ed 678; 46 SCt 345	United States Supreme Court	United States	22 Mar 1926	WorldLII		11
Gulf Oil Corporation v Lewellyn	39 SCt 35	United States Supreme Court	United States	9 Dec 1918	WorldLII		9
Southern Pacific Co v Lowe	(1918) 247 US 330; 62 L Ed 1142; 38 SCt 540	United States Supreme Court	United States	3 Jun 1918	WorldLII		37
St Pierre v United States	318 US 751; 63 SCt 768	United States Supreme Court	United States		Westlaw		6
292 US 442; 54 SCt 791; 78 l Ed 1348	292 US 442; 54 SCt 791; 78 L Ed 1348	United States Supreme Court	United States		Westlaw		1
292 US 441; 54 SCt 791; 78 l Ed 1348	292 US 441; 54 SCt 791; 78 L Ed 1348	United States Supreme Court	United States		Westlaw		1
287 US 419	287 US 419	United States Supreme Court	United States		Westlaw		1
287 US 418	287 US 418	United States Supreme Court	United States		Westlaw		1
131 f2d 388	131 F2d 388		United States		Westlaw		5
131 f2d 210	131 F2d 210		United States		Westlaw		6
127 f2d 220	127 F2d 220		United States		Westlaw		1
126 f2d 203	126 F2d 203		United States		Westlaw		2
124 f2d 437	124 F2d 437		United States		Westlaw		2
E g , United States v Brager Building & Land Corporation	124 F2d 349		United States		Westlaw		4
120 f2d 986	120 F2d 986		United States		Westlaw		1
118 f2d 835	118 F2d 835		United States		Westlaw		1
Continental Oil v Jones	113 F2d 557		United States		Westlaw		3
84 f2d 898	84 F2d 898		United States		Westlaw		3
Munson SS Line v Commissioner	77 F2d 849		United States		Westlaw		3
Street Corporation v Helvering	68 F2d 397; 62 App DC 350		United States		Westlaw		1
65 f2d 1013	65 F2d 1013		United States		Westlaw		2
53 SCt 199; 77 l Ed 399	53 SCt 199; 77 L Ed 399	United States Supreme Court	United States		Westlaw		1
Moline Properties, Inc v Commissioner	45 BTA 647		United States				2
Carling Holding Co v Commissioner	41 BTA 493		United States				1
Abrams Sons' Realty Corporation v Commissioner	40 BTA 653		United States				1
Mayer v Commissioner	36 BTA 117		United States				1
Thrift Realty Co v Commissioner	29 BTA 545		United States				1
Moro Realty Holding Corporation v Commissioner	25 BTA 1135		United States				3