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Rutkin v United States   flag  126

343 US 130; 96 L Ed 833; 72 SCt 571
United States Supreme Court
United States
12th May, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United States of America, Plaintiff-Appellee, v John W Rogers, Defendant-Appellant 270 F3d 1076 United States Court of Appeals, Seventh Circuit United States 25 Oct 2001 WorldLII flag 9
United States v P Mueller 74 F3d 1152; 77 AFTR2d 96-893 United States Court of Appeals, Eleventh Circuit United States 14 Feb 1996 WorldLII flag 7
United States v Floresca 38 F3d 706 United States Court of Appeals, Fourth Circuit United States 27 Oct 1994 WorldLII flag 41
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 flag 1
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 flag 1
Collins v Commissioner of Internal Revenue 3 F3d 625; 72 AFTR2d 93-5838 United States Court of Appeals, Second Circuit United States 30 Aug 1993 WorldLII flag 1
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 flag
United States v Harris 942 F2d 1125; 68 AFTR2d 91-5482 United States Court of Appeals, Seventh Circuit United States 30 Aug 1991 WorldLII flag 18
United States v H Toushin 899 F2d 617; 65 AFTR2d 90-786 United States Court of Appeals, Seventh Circuit United States 20 Jul 1990 WorldLII flag 4
Wood v United States 863 F2d 417; 63 AFTR2d 89-709 United States Court of Appeals, Fifth Circuit United States 20 Jan 1989 WorldLII flag 8
Stone v Commissioner of the Internal Revenue Service 87-1589 865 F2d 342; 63 AFTR2d 89-502; 275 USApp DC 123 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 10 Jan 1989 WorldLII flag 7
Gagnon v R [1986] 1 SCR 264 Supreme Court of Canada Canada 27 Mar 1986 Supreme Court of Canada flag 1
United States v Rockwell 781 F2d 985 United States Court of Appeals, Third Circuit United States 6 Feb 1986 WorldLII flag 7
United States v Curtis 782 F2d 593; 57 AFTR2d 86-753 United States Court of Appeals, Sixth Circuit United States 28 Jan 1986 WorldLII flag 16
Solomon v Commissioner of Internal Revenue 732 F2d 1459 United States Court of Appeals, Sixth Circuit United States 2 May 1984 WorldLII flag 7
United States v H Walsh 627 F2d 88 United States Court of Appeals, Seventh Circuit United States 8 Aug 1980 WorldLII flag 6
United States v Garber 607 F2d 92 United States Court of Appeals, Fifth Circuit United States 19 Nov 1979 WorldLII flag 36
United States v F Brown 574 F2d 1274 United States Court of Appeals, Fifth Circuit United States 10 Aug 1978 WorldLII flag 7
McKinney v United States 574 F2d 1240; 56 ALRFed 559 United States Court of Appeals, Fifth Circuit United States 31 Jul 1978 WorldLII flag 4
McGee v Commissioner of Internal Revenue 519 F2d 1121 United States Court of Appeals, Fifth Circuit United States 26 Sep 1975 WorldLII flag 1
United States v Parr 509 F2d 1381 United States Court of Appeals, Fifth Circuit United States 24 Mar 1975 WorldLII flag 10
United States v Lawhon 499 F2d 352 United States Court of Appeals, Fifth Circuit United States 7 Oct 1974 WorldLII flag 10
United States v Critzer 498 F2d 1160 United States Court of Appeals, Fourth Circuit United States 14 Jun 1974 WorldLII flag 25
Exchange Security Bank v United States 492 F2d 1096 United States Court of Appeals, Fifth Circuit United States 19 Apr 1974 WorldLII flag 1
United States v Cleveland 477 F2d 310 United States Court of Appeals, Seventh Circuit United States 7 May 1973 WorldLII flag 15
United States v W Hauff 461 F2d 1061 United States Court of Appeals, Seventh Circuit United States 23 May 1972 WorldLII flag 5
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
United States v Camara 451 F2d 1122 United States Court of Appeals, First Circuit United States 2 Dec 1971 WorldLII flag 11
Urban v United States 445 F2d 641 United States Court of Appeals, Fifth Circuit United States 4 Aug 1971 WorldLII flag 6
Urban v United States [1971] USCA5 1213 United States Court of Appeals, Fifth Circuit United States 9 Jul 1971 WorldLII flag 1
Flood v K Kuhn 443 F2d 264 United States Court of Appeals, Second Circuit United States 7 Apr 1971 WorldLII flag 7
Flood v K Kuhn [1971] USCA2 53 United States Court of Appeals, Second Circuit United States 27 Jan 1971 WorldLII flag 1
Kahr v Commissioner of Internal Revenue 414 F2d 621 United States Court of Appeals, Second Circuit United States 1 Aug 1969 WorldLII flag 4
Moore v United States 412 F2d 974 United States Court of Appeals, Fifth Circuit United States 23 Jun 1969 WorldLII flag 5
Scudder v Commissioner of Internal Revenue 405 F2d 222 United States Court of Appeals, Sixth Circuit United States 8 May 1969 WorldLII flag 4
Kahr v Commissioner of Internal Revenue [1969] USCA2 251 United States Court of Appeals, Second Circuit United States 16 Apr 1969 WorldLII flag
Scudder v Commissioner of Internal Revenue [1968] USCA6 370 United States Court of Appeals, Sixth Circuit United States 30 Dec 1968 WorldLII flag 1
Fullbright v United States 392 F2d 432 United States Court of Appeals, Tenth Circuit United States 30 Apr 1968 WorldLII flag 21
Fullbright v United States [1968] USCA10 101 United States Court of Appeals, Tenth Circuit United States 4 Apr 1968 WorldLII flag 3
United States v J Rochelle 384 F2d 748 United States Court of Appeals, Fifth Circuit United States 20 Oct 1967 WorldLII flag 11
Woodby v INS 385 US 276; 17 L Ed 2d 362; 87 SCt 483 United States Supreme Court United States 12 Dec 1966 WorldLII flag 260
Worcester v Commissioner of Internal Revenue 370 F2d 713 United States Court of Appeals, First Circuit United States 7 Dec 1966 WorldLII flag 25
Worcester v Commissioner of Internal Revenue [1966] USCA1 158 United States Court of Appeals, First Circuit United States 3 Oct 1966 WorldLII flag 4
Nordstrom v United States 360 F2d 734 United States Court of Appeals, Eighth Circuit United States 20 May 1966 WorldLII flag 5
Buder v United States [1966] USCA8 16 United States Court of Appeals, Eighth Circuit United States 25 Jan 1966 WorldLII flag
Estate Geiger v Commissioner of Internal Revenue 352 F2d 221 United States Court of Appeals, Eighth Circuit United States 24 Jan 1966 WorldLII flag 11
Buder v United States 354 F2d 941 United States Court of Appeals, Eighth Circuit United States 4 Jan 1966 WorldLII flag 4
Estate Geiger v Commissioner of Internal Revenue [1965] USCA8 236 United States Court of Appeals, Eighth Circuit United States 20 Oct 1965 WorldLII flag
Lydon v Commissioner of Internal Revenue 351 F2d 539 United States Court of Appeals, Seventh Circuit United States 6 Oct 1965 WorldLII flag 3
United States v H McGuire 347 F2d 99 United States Court of Appeals, Sixth Circuit United States 23 Mar 1965 WorldLII flag 4
Murphy v Waterfront Commission 378 US 52; 12 L Ed 2d 678; 84 SCt 1594 United States Supreme Court United States 15 Jun 1964 WorldLII flag 383
United States v Goldberg 330 F2d 30 United States Court of Appeals, Third Circuit United States 1 Jun 1964 WorldLII flag 36
Armstrong v United States [1964] USCA9 119 United States Court of Appeals, Ninth Circuit United States 18 Mar 1964 WorldLII flag 1
Armstrong v United States 327 F2d 189 United States Court of Appeals, Ninth Circuit United States 21 Jan 1964 WorldLII flag 9
Cooper v United States [1963] USCA5 531 United States Court of Appeals, Fifth Circuit United States 12 Sep 1963 WorldLII flag
Cooper v United States 321 F2d 274 United States Court of Appeals, Fifth Circuit United States 8 Aug 1963 WorldLII flag 4
Estate Adame v Commissioner of Internal Revenue 320 F2d 811 United States Court of Appeals, Fifth Circuit United States 24 Jul 1963 WorldLII flag 10
United States v C Goldberg M C [1963] USCA3 244 United States Court of Appeals, Third Circuit United States 5 Jun 1963 WorldLII flag 3
Frelbro Corporation v Commissioner of Internal Revenue 315 F2d 784 United States Court of Appeals, Second Circuit United States 1 Apr 1963 WorldLII flag 5
Frelbro Corporation v Commissioner of Internal Revenue [1963] USCA2 102 United States Court of Appeals, Second Circuit United States 31 Jan 1963 WorldLII flag
Simmons v United States 308 F2d 160 United States Court of Appeals, Fourth Circuit United States 28 Aug 1962 WorldLII flag 5
Simmons v United States [1962] USCA4 243 United States Court of Appeals, Fourth Circuit United States 11 Jun 1962 WorldLII flag
Sowell v Commissioner of Internal Revenue 302 F2d 177 United States Court of Appeals, Fifth Circuit United States 25 Apr 1962 WorldLII flag 5
Riddell v Monolith Portland Cement Co 301 F2d 488 United States Court of Appeals, Ninth Circuit United States 24 Mar 1962 WorldLII flag 13
Riddell v Monolith Portland Cement Co [1962] USCA9 103 United States Court of Appeals, Ninth Circuit United States 23 Mar 1962 WorldLII flag 4
United States v C Wallace [1962] USCA4 86 United States Court of Appeals, Fourth Circuit United States 8 Mar 1962 WorldLII flag
Beck v United States 298 F2d 622 United States Court of Appeals, Ninth Circuit United States 14 Feb 1962 WorldLII flag 43
Beck v United States [1962] USCA9 21 United States Court of Appeals, Ninth Circuit United States 20 Jan 1962 WorldLII flag
Cohen v United States 297 F2d 760 United States Court of Appeals, Ninth Circuit United States 12 Jan 1962 WorldLII flag 58
United States v C Wallace 300 F2d 525 United States Court of Appeals, Fourth Circuit United States 6 Nov 1961 WorldLII flag 7
Leaf v Commissioner of Internal Revenue 295 F2d 503 United States Court of Appeals, Sixth Circuit United States 19 Oct 1961 WorldLII flag 4
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
United States v Bernard 287 F2d 715 United States Court of Appeals, Seventh Circuit United States 16 Apr 1961 WorldLII flag 31
United States v M Bernard E B [1961] USCA7 25 United States Court of Appeals, Seventh Circuit United States 26 Jan 1961 WorldLII flag 4
Nos 13180-13183 United States Court of Appeals Third Circuit [1960] USCA3 273 United States Court of Appeals, Third Circuit United States 12 Aug 1960 WorldLII flag
United States v Kravitz 281 F2d 581; 584-585 CA 3 United States Court of Appeals, Third Circuit United States 11 Jul 1960 WorldLII flag 44
Tavares v Commissioner of Internal Revenue 275 F2d 369 United States Court of Appeals, First Circuit United States 29 Feb 1960 WorldLII flag 2
United States v C James 273 F2d 5 United States Court of Appeals, Seventh Circuit United States 29 Dec 1959 WorldLII flag 2
Mills v Louisiana 360 US 230; 3 L Ed 2d 1193; 79 SCt 980 United States Supreme Court United States 12 Oct 1959 WorldLII flag 1
Bartkus v Illinois 359 US 121; 3 L Ed 684; 3 L Ed 2d 684; 79 SCt 676; 3 L Ed 2d 68449 United States Supreme Court United States 8 Jun 1959 WorldLII flag 267
Phillips v Commissioner of Internal Revenue 262 F2d 668 United States Court of Appeals, Ninth Circuit United States 2 Jan 1959 WorldLII flag 1
Smith v United States 257 F2d 133 United States Court of Appeals, Tenth Circuit United States 1 Jul 1958 WorldLII flag 6
Prokop v Commissioner of Internal Revenue 254 F2d 544 United States Court of Appeals, Seventh Circuit United States 29 May 1958 WorldLII flag 5
Macias v Commissioner of Internal Revenue 255 F2d 23 United States Court of Appeals, Seventh Circuit United States 7 May 1958 WorldLII flag 3
Prokop v Commissioner of Internal Revenue [1958] USCA7 92 United States Court of Appeals, Seventh Circuit United States 15 Apr 1958 WorldLII flag 2
Hartman v United States 245 F2d 349 United States Court of Appeals, Eighth Circuit United States 7 Jun 1957 WorldLII flag 9
Radovich v National Football League 352 US 445; 1 L Ed 2d 456; 77 SCt 390 United States Supreme Court United States 8 Apr 1957 WorldLII flag 115
Schira v Commissioner of Internal Revenue 240 F2d 672 United States Court of Appeals, Sixth Circuit United States 18 Feb 1957 WorldLII flag 9
United States v A Wyss 239 F2d 658 United States Court of Appeals, Seventh Circuit United States 11 Jan 1957 WorldLII flag 8
Drybrough v Commissioner of Internal Revenue 238 F2d 735 United States Court of Appeals, Sixth Circuit United States 3 Dec 1956 WorldLII flag 16
United States v Moran 236 F2d 361 United States Court of Appeals, Second Circuit United States 13 Nov 1956 WorldLII flag 31
United States v F Kenny [1956] USCA3 307 United States Court of Appeals, Third Circuit United States 5 Nov 1956 WorldLII flag
Dawkins v Commissioner of Internal Revenue 238 F2d 174 United States Court of Appeals, Eighth Circuit United States 5 Nov 1956 WorldLII flag 18
Commissioner of Internal Revenue v M Gross [1956] USCA2 412 United States Court of Appeals, Second Circuit United States 29 Aug 1956 WorldLII flag 1
United States v J Moran [1956] USCA2 328 United States Court of Appeals, Second Circuit United States 4 Jun 1956 WorldLII flag
United States v F Kenny 236 F2d 128 United States Court of Appeals, Third Circuit United States 16 Apr 1956 WorldLII flag 9
Commissioner of Internal Revenue v M Gross 236 F2d 612 United States Court of Appeals, Second Circuit United States 11 Apr 1956 WorldLII flag 14
Winkler v United States 230 F2d 766 United States Court of Appeals, First Circuit United States 8 Mar 1956 WorldLII flag 8
Rutkin v Reinfeld C C 229 F2d 248 United States Court of Appeals, Second Circuit United States 25 Jan 1956 WorldLII flag 13
Rutkin v Reinfeld C C [1955] USCA2 487 United States Court of Appeals, Second Circuit United States 7 Nov 1955 WorldLII flag
Davis v United States 226 F2d 331 United States Court of Appeals, Sixth Circuit United States 13 Oct 1955 WorldLII flag 53
Dix v Commissioner of Internal Revenue [1955] USCA2 340 United States Court of Appeals, Second Circuit United States 2 Jun 1955 WorldLII flag
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Berra v United States 221 F2d 590 United States Court of Appeals, Eighth Circuit United States 22 Apr 1955 WorldLII flag 30
Dix v Commissioner of Internal Revenue 223 F2d 436 United States Court of Appeals, Second Circuit United States 21 Apr 1955 WorldLII flag 8
United States v C Bruswitz C [1955] USCA2 244 United States Court of Appeals, Second Circuit United States 18 Apr 1955 WorldLII flag 1
United States v C Bruswitz C 219 F2d 59 United States Court of Appeals, Second Circuit United States 12 Jan 1955 WorldLII flag 14
Marienfeld v United States [1954] USCA8 163 United States Court of Appeals, Eighth Circuit United States 10 Aug 1954 WorldLII flag 5
Briggs v United States [1954] USCA4 171 United States Court of Appeals, Fourth Circuit United States 28 Jul 1954 WorldLII flag 5
Marienfeld v United States 214 F2d 632 United States Court of Appeals, Eighth Circuit United States 12 Jul 1954 WorldLII flag 24
Briggs v United States 214 F2d 699 United States Court of Appeals, Fourth Circuit United States 2 Jun 1954 WorldLII flag 11
United States v Rutkin 212 F2d 641 United States Court of Appeals, Third Circuit United States 14 May 1954 WorldLII flag 24
United States v Stayback [1954] USCA3 135 United States Court of Appeals, Third Circuit United States 21 Apr 1954 WorldLII flag 6
United States v Rutkin [1954] USCA3 119 United States Court of Appeals, Third Circuit United States 6 Apr 1954 WorldLII flag 1
General American Investors Co v Commissioner of Internal Revenue 211 F2d 522 United States Court of Appeals, Second Circuit United States 9 Mar 1954 WorldLII flag 3
Kann v Commissioner of Internal Revenue [1954] USCA3 62 United States Court of Appeals, Third Circuit United States 15 Feb 1954 WorldLII flag 8
General American Investors Co v Commissioner of Internal Revenue [1954] USCA2 81 United States Court of Appeals, Second Circuit United States 9 Feb 1954 WorldLII flag
United States v Rutkin [1954] USCA3 18 United States Court of Appeals, Third Circuit United States 12 Jan 1954 WorldLII flag 2
United States v Stayback 212 F2d 313 United States Court of Appeals, Third Circuit United States 7 Dec 1953 WorldLII flag 35
Kobey v United States 208 F2d 583 United States Court of Appeals, Ninth Circuit United States 30 Nov 1953 WorldLII flag 30
Rollinger v United States 208 F2d 109 United States Court of Appeals, Eighth Circuit United States 25 Nov 1953 WorldLII flag 18
Kann v Commissioner of Internal Revenue 210 F2d 247 United States Court of Appeals, Third Circuit United States 16 Nov 1953 WorldLII flag 33
United States v Rutkin 208 F2d 647 United States Court of Appeals, Third Circuit United States 1 Jun 1953 WorldLII flag 25
Healy v Commissioner 345 US 278; 97 L Ed 1007; 73 SCt 671 United States Supreme Court United States 18 May 1953 WorldLII flag 76
United States v Lesoine 203 F2d 123 United States Court of Appeals, Ninth Circuit United States 23 Mar 1953 WorldLII flag 13
Hofferbert v Anderson Oldsmobile 197 F2d 504 United States Court of Appeals, Fourth Circuit United States 11 Jun 1952 WorldLII flag 8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United States v Rutkin [1951] USCA3 112 United States Court of Appeals, Third Circuit United States 19 Apr 1951 WorldLII flag 3
(1948) 167 f2d 718 (1948) 167 F2d 718 United States circa 1948 Westlaw flag 12
Petit v Commissioner of Internal Revenue (1948) 10 Tax Cas 1253 United Kingdom circa 1948 flag 2
Commissioner of Internal Revenue v Wilcox 327 US 404; 90 L Ed 752; 66 SCt 546 United States Supreme Court United States 25 Feb 1946 WorldLII flag 108
Johnson v United States 318 US 189; 87 L Ed 704; 63 SCt 549 United States Supreme Court United States 15 Mar 1943 WorldLII flag 212
Jerome v United States 318 US 101; 87 L Ed 640; 63 SCt 483 United States Supreme Court United States 1 Feb 1943 WorldLII flag 85
Spies v United States 317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418 United States Supreme Court United States 11 Jan 1943 WorldLII flag 485
Helvering v Bruun 309 US 461; 84 L Ed 864; 60 SCt 631 United States Supreme Court United States 25 Mar 1940 WorldLII flag 21
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
Erie R Co v Tompkins 304 US 64; 82 L Ed 2d 1188; 82 L Ed 1188; 58 SCt 817; 202 Va 64 United States Supreme Court United States 25 Apr 1938 WorldLII flag 3554
Helvering v Midland Mut Life Ins Co 300 US 216; 81 L Ed 612; 57 SCt 423 United States Supreme Court United States 15 Feb 1937 WorldLII flag 21
United States v Safety Car Heating & Lighting Co 297 US 88; 80 L Ed 500; 56 SCt 353 United States Supreme Court United States 6 Jan 1936 WorldLII flag 33
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Helvering v Stockholms Enskilda Bank 293 US 84; 79 L Ed 211; 55 SCt 50 United States Supreme Court United States 5 Nov 1934 WorldLII flag 65
Burnet v Wells 289 US 670; 77 L Ed 1439; 53 SCt 761 United States Supreme Court United States 29 May 1933 WorldLII flag 62
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
Bowers v Kerbaugh-Empire Co 271 US 170; 70 L Ed 886; 46 SCt 449 United States Supreme Court United States 3 May 1926 WorldLII flag 29
Connally v General Construction Co 269 US 385; 70 L Ed 322; 46 SCt 126; 156 NW2d 908 United States Supreme Court United States 4 Jan 1926 WorldLII flag 363
Irwin v Gavit 268 US 161; 69 L Ed 897; 45 SCt 475 United States Supreme Court United States 27 Apr 1925 WorldLII flag 43
United States v Lanza 260 US 377; 67 L Ed 314; 43 SCt 141; 67 L Ed 2d 314; 43 SCt 14150 United States Supreme Court United States 11 Dec 1922 WorldLII flag 126
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Bank of United States v Bank of Washington 31 US 8; 8 L Ed 299; 6 Pet 8 United States Supreme Court United States 1 Jan 1832 WorldLII flag 21
343 US 952 343 US 952; 96 L Ed 1353; 72 SCt 1039 United States Supreme Court United States Westlaw flag 15
342 US 808; 72 SCt 50 342 US 808; 72 SCt 50 United States Supreme Court United States Westlaw flag 6
Humphreys v Commissioner 125 F2d 340 United States Westlaw flag 8
Miller v Eisele 111 NJL 268 New Jersey Law Reports United States - New Jersey flag 2
National City Bank of New York v Helvering 98 F2d 93 United States Westlaw flag 14
77 f2d 961 77 F2d 961 United States Westlaw flag 8
United States v Commerford 64 F2d 28 United States Westlaw flag 19
Droge v Commissioner of Internal Revenue 35 BTA 829 United States flag 3
28 Cornell Law Quarterly 261 28 Cornell Law Quarterly 261 Cornell Law Quarterly United States flag 1
Patterson v Anderson, DC 20 FSupp 799 United States Westlaw flag 2
Rickard v Commissioner 15 BTA 316 United States flag 4
Federal Criminal Jurisdiction and Prosecutor's Discretion 13 Law and Contemporary Problems 64 Law and Contemporary Problems United States HeinOnline / LexisNexis flag 8
McKenna v Commissioner of Internal Revenue 1 BTA 326 United States flag 3

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