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Commissioner v Glenshaw Glass Co     159

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Polone v Commissioner of Internal Revenue	479 F3d 1019	United States Court of Appeals, Ninth Circuit	United States	12 Mar 2007	WorldLII
Murphy v Internal Revenue Service	460 F3d 79	United States Court of Appeals, District of Columbia Circuit	United States	22 Aug 2006	WorldLII
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Polone v Commissioner of Internal Revenue	449 F3d 1041	United States Court of Appeals, Ninth Circuit	United States	5 Jun 2006	WorldLII
Lindsey v Commissioner of Internal Revenue	422 F3d 684	United States Court of Appeals, Eighth Circuit	United States	2 Sep 2005	WorldLII		1
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII		1
abrogated on other grounds by Comm'r v Banks	543 US 426; 125 SCt 826; 160 L Ed 2d 859	Cir 2000))	United States	24 Jan 2005	WorldLII		5
Brooks III v United States	383 F3d 521	United States Court of Appeals, Sixth Circuit	United States	10 Sep 2004	WorldLII
Umbach v Commissioner of Internal Revenue	357 F3d 1108	United States Court of Appeals, Tenth Circuit	United States	29 Jan 2004	WorldLII		1
Raymond v United States	355 F3d 107	United States Court of Appeals, Second Circuit	United States	13 Jan 2004	WorldLII		2
John W Banks, II v Commissioner of Internal Revenue	345 F3d 373	United States Court of Appeals, Sixth Circuit	United States	30 Sep 2003	WorldLII		4
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII		6
Investment Partners Lp v Glamour Shots Licensing Inc	298 F3d 314	United States Court of Appeals, Fifth Circuit	United States	15 Jul 2002	WorldLII		3
Charles Francisco; Cecilia Francisco, Appellants v United States of America	267 F3d 303	United States Court of Appeals, Third Circuit	United States	1 Oct 2001	WorldLII		2
United States - Tax Treatment for "Foreign Sales Corporations" - Recourse to Article 21 5 of the DSU by the European Communities - Report of the Panel	[2001] WTOP 9	World Trade Organisation Panel	International	20 Aug 2001	WorldLII
Micron Tech , Inc v United States	243 F3d 1301	United States Court of Appeals, Federal Circuit	United States	7 Mar 2001	WorldLII		19
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII		8
Carl J Fabry, Patricia P Fabry, Petitioners, v Commissioner of Internal Revenue, Respondent	223 F3d 1261	United States Court of Appeals, Eleventh Circuit	United States	21 Aug 2000	WorldLII		5
Daniel C Greer, Plaintiff-Appellee, v United States of America, Defendant-Appellant	207 F3d 322	United States Court of Appeals, Sixth Circuit	United States	22 Mar 2000	WorldLII		4
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII		7
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
Abc Rentals of San Antonio Inc v Commissioner of Internal Revenue	142 F3d 1200; 81 AFTR2d 98-1473	United States Court of Appeals, Tenth Circuit	United States	14 Apr 1998	WorldLII		6
Houston Industries Incorporated and Subsidiaries v United States	125 F3d 1442; 80 AFTR2d 97-6359	United States Court of Appeals, Federal Circuit	United States	11 Sep 1997	WorldLII		1
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
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
Abc Rentals of San Antonio Inc v Commissioner of Internal Revenue	97 F3d 392; 78 AFTR2d 96-6634	United States Court of Appeals, Tenth Circuit	United States	27 Sep 1996	WorldLII		3
Quijano v United States	93 F3d 26; 78 AFTR2d 96-6190	United States Court of Appeals, First Circuit	United States	21 Aug 1996	WorldLII
Charley v Commissioner Internal Revenue Service	91 F3d 72; 78 AFTR2d 96-5694	United States Court of Appeals, Ninth Circuit	United States	24 Jul 1996	WorldLII
Lilly Lilly v Internal Revenue Service Lilly Lilly	76 F3d 568; 64 USLW 2560; 77 AFTR2d 96-915	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1996	WorldLII		1
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		7
Brabson v United States	73 F3d 1040; 64 USLW 2461; 77 AFTR2d 96-572	United States Court of Appeals, Tenth Circuit	United States	11 Jan 1996	WorldLII		6
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII		13
O'Gilvie v United States	66 F3d 1550; 76 AFTR2d 95-6752	United States Court of Appeals, Tenth Circuit	United States	19 Sep 1995	WorldLII		7
Commissioner v Schleier	515 US 323; 132 L Ed 2d 294; 115 SCt 2159	United States Supreme Court	United States	14 Jun 1995	WorldLII		57
United States v E Wolfson	55 F3d 58	United States Court of Appeals, Second Circuit	United States	10 May 1995	WorldLII		3
Wesson v United States	48 F3d 894; 75 AFTR2d 95-1540; 63 USLW 2620	United States Court of Appeals, Fifth Circuit	United States	4 May 1995	WorldLII		9
Lone Star Steakhouse Saloon Incorporated v Alpha of Virginia Incorporated	43 F3d 922; 33 USPQ2d 1481; 31 Fed RServ3d 1082	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1995	WorldLII		53
Taggi v United States	35 F3d 93	United States Court of Appeals, Second Circuit	United States	12 Sep 1994	WorldLII		6
Hawkins v United States	[1994] USCA9 2299	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1994	WorldLII		4
Reese v United States	24 F3d 228	United States Court of Appeals, Federal Circuit	United States	16 May 1994	WorldLII		13
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		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
United States v Burke	504 US 229; 119 L Ed 2d 34; 112 SCt 1867	United States Supreme Court	United States	26 May 1992	WorldLII		87
Sparrow v Commissioner	949 F2d 434; 57 Empl Prac Dec P 41,108; 292 USApp DC 259; 69 AFTR2d 92-325; 60 USLW 2368	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	5 Feb 1992	WorldLII		5
Faris v Commissioner of Internal Revenue	[1991] USCA10 682	United States Court of Appeals, Tenth Circuit	United States	23 Jul 1991	WorldLII
Lam v Commissioners of Internal Revenue	[1991] USCA10 456	United States Court of Appeals, Tenth Circuit	United States	23 May 1991	WorldLII
Burke v United States	929 F2d 1119; 59 USLW 2615; 67 AFTR2d 91-749; 56 Empl Prac Dec P 40,680; 55 Fair Empl Prac Cas 632	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1991	WorldLII		8
Zarin v Commissioner of Internal Revenue	66 AFTR2d 90-5679	United States Court of Appeals, Third Circuit	United States	10 Oct 1990	WorldLII
Bentley Erickson v United States Irs M a	[1990] USCA8 1214	United States Court of Appeals, Eighth Circuit	United States	9 Oct 1990	WorldLII
Commissioner of Internal Revenue v A Miller	914 F2d 586; 66 AFTR2d 90-5620	United States Court of Appeals, Fourth Circuit	United States	21 Sep 1990	WorldLII		13
Getty v Commissioner of Internal Revenue	913 F2d 1486; 66 AFTR2d 90-5517	United States Court of Appeals, Ninth Circuit	United States	14 Sep 1990	WorldLII		6
Pistillo v Commissioner of Internal Revenue	912 F2d 145; 66 AFTR2d 90-5448; 54 Empl Prac Dec P 40,215; 53 Fair Empl Prac Cas 1219	United States Court of Appeals, Sixth Circuit	United States	24 Aug 1990	WorldLII		10
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		4
Rickel v Commissioner of Internal Revenue	900 F2d 655; 65 AFTR2d 90-800; 53 Empl Prac Dec P 39,835; 106 ALRFed 301; 52 Fair Empl Prac Cas 1389; 58 USLW 2595	United States Court of Appeals, Third Circuit	United States	3 Apr 1990	WorldLII		19
Commissioner v Indianapolis Power & Light Co	493 US 203; 107 L Ed 2d 591; 110 SCt 589	United States Supreme Court	United States	9 Jan 1990	WorldLII		11
Adkins v United States	882 F2d 1078; 64 AFTR2d 89-5424	United States Court of Appeals, Sixth Circuit	United States	15 Aug 1989	WorldLII		1
United States v J Corbitt	58 USLW 2071	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1989	WorldLII		26
Martin v Commissioner of Internal Revenue	877 F2d 449; 57 USLW 2745; 64 AFTR2d 89-5045	United States Court of Appeals, Sixth Circuit	United States	5 Jun 1989	WorldLII
Sutherland Mc Ho Sl Fv Gw Jf Tj Cs Fc Ew Om Vf Jp Jf Wa v L Egger	865 F2d 56; 63 AFTR2d 89-581	United States Court of Appeals, Third Circuit	United States	6 Jan 1989	WorldLII		1
United States v J Corbitt	58 USLW 2071	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1989	WorldLII		26
Herbert v United States	850 F2d 32; 61 AFTR2d 88-1296	United States Court of Appeals, Second Circuit	United States	24 Jun 1988	WorldLII		3
International Union United Automobile Aerospace and Agricultural Implement Workers of America v Brock	816 F2d 761; 106 Lab Cas 12,400; 55 USLW 2610; 259 USApp DC 457; 8 ITRD 2169	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Apr 1987	WorldLII		12
Lukhard v Reed	481 US 368; 95 L Ed 2d 328; 107 SCt 1807	United States Supreme Court	United States	22 Apr 1987	WorldLII		27
Gilbertz v United States	808 F2d 1374; 55 USLW 2408; 59 AFTR2d 87-424	United States Court of Appeals, Tenth Circuit	United States	23 Feb 1987	WorldLII		3
Drayton v United States	801 F2d 117; 55 USLW 2189; 58 AFTR2d 86-5758	United States Court of Appeals, Third Circuit	United States	7 Oct 1986	WorldLII
Trainer v United States	800 F2d 1086; 58 AFTR2d 86-5724	United States Court of Appeals, Federal Circuit	United States	5 Sep 1986	WorldLII		2
Brook Inc v Commissioner of Internal Revenue	799 F2d 833; 55 USLW 2134; 58 AFTR2d 86-5628	United States Court of Appeals, Second Circuit	United States	21 Aug 1986	WorldLII		10
Vukasovich, Inc v Commissioner	790 F2d 1409; 58 AFTR2d 86-5107	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1986	WorldLII		27
Rhude v United States	771 F2d 1176; 56 AFTR2d 85-5850	United States Court of Appeals, Eighth Circuit	United States	5 Sep 1985	WorldLII
Jc Thorpe and Mary Thorpe v United States of America and Internal Revenue Services	[1985] USCA6 1163	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1985	WorldLII
Stovall v Commissioner of Internal Revenue	762 F2d 891; 56 AFTR2d 85-5233	United States Court of Appeals, Eleventh Circuit	United States	6 Jun 1985	WorldLII		1
Grunfeder v Heckler	748 F2d 503	United States Court of Appeals, Ninth Circuit	United States	26 Nov 1984	WorldLII		12
Perkins v Commissioner	746 F2d 1187	United States Court of Appeals, Sixth Circuit	United States	31 Oct 1984	WorldLII		41
Dickman v Commissioner	465 US 330; 79 L Ed 2d 343; 104 SCt 1086	United States Supreme Court	United States	16 Apr 1984	WorldLII		40
American Trucking Associations Inc v Interstate Commerce Commission	722 F2d 1243	United States Court of Appeals, Fifth Circuit	United States	20 Jan 1984	WorldLII		5
Roemer v Commissioner	716 F2d 693	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1983	WorldLII		28
Wl Hardee v United States	708 F2d 661	United States Court of Appeals, Federal Circuit	United States	11 May 1983	WorldLII		3
Western Co of North America v United States	699 F2d 264	United States Court of Appeals, Fifth Circuit	United States	4 Mar 1983	WorldLII		11
Lo Ward v United States	695 F2d 1351	United States Court of Appeals, Tenth Circuit	United States	20 Dec 1982	WorldLII		1
Parks v Commissioner of Internal Revenue	686 F2d 408	United States Court of Appeals, Sixth Circuit	United States	13 Aug 1982	WorldLII		2
United States v M Hecht	638 F2d 651	United States Court of Appeals, Third Circuit	United States	23 Nov 1981	WorldLII		4
Butchko v Commissioner of Internal Revenue	638 F2d 1214	United States Court of Appeals, Ninth Circuit	United States	5 Feb 1981	WorldLII		1
Ireland v United States	621 F2d 731	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1980	WorldLII		9
Norfolk & Western R Co v Liepelt	444 US 490; 62 L Ed 2d 689; 100 SCt 755	United States Supreme Court	United States	14 Apr 1980	WorldLII		69
Sibla v Commissioner	611 F2d 1260	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1980	WorldLII		16
United States v Garber	607 F2d 92	United States Court of Appeals, Fifth Circuit	United States	19 Nov 1979	WorldLII		36
United States v R Garber	589 F2d 843	United States Court of Appeals, Fifth Circuit	United States	26 Mar 1979	WorldLII
Commissioner v Kowalski	434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252	United States Supreme Court	United States	29 Nov 1977	WorldLII		25
Prescott v Commissioner of Internal Revenue	561 F2d 1287	United States Court of Appeals, Eighth Circuit	United States	14 Sep 1977	WorldLII		1
Association of American Railroads v Interstate Commerce Commission	564 F2d 486; 184 USApp DC 1	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	29 Jul 1977	WorldLII		6
Haverly v United States	513 F2d 224	United States Court of Appeals, Seventh Circuit	United States	5 May 1975	WorldLII		1
United States v Parr	509 F2d 1381	United States Court of Appeals, Fifth Circuit	United States	24 Mar 1975	WorldLII		10
Hayutin v Commissioner	508 F2d 462	United States Court of Appeals, Tenth Circuit	United States	17 Jan 1975	WorldLII		7
March v United States	506 F2d 1306; 165 USApp DC 267	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	12 Nov 1974	WorldLII		23
Estate Whitlock v Commissioner of Internal Revenue	494 F2d 1297	United States Court of Appeals, Tenth Circuit	United States	22 May 1974	WorldLII		4
NLRB v Bell Aerospace Co	416 US 267; 42 USLW 4564; 40 L Ed 2d 134; 94 SCt 1757	United States Supreme Court	United States	23 Apr 1974	WorldLII		372
Conner v United States	439 F2d 974	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1971	WorldLII		2
Chernoff v United States	412 F2d 781	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1969	WorldLII
Chernoff v United States	[1969] USCA5 738	United States Court of Appeals, Fifth Circuit	United States	19 Jun 1969	WorldLII
Thomson v Commissioner of Internal Revenue	406 F2d 1006	United States Court of Appeals, Ninth Circuit	United States	23 Jan 1969	WorldLII		7
United States v Gotcher	401 F2d 118	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1968	WorldLII		7
Hanover Shoe, Inc v United Shoe Machinery Corporation	392 US 481; 20 L Ed 2d 1231; 88 SCt 2224; 20 L Ed 1231	United States Supreme Court	United States	14 Oct 1968	WorldLII		213
United States v Gotcher	[1968] USCA5 886	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1968	WorldLII
Millsap v Commissioner of Internal Revenue	387 F2d 420	United States Court of Appeals, Eighth Circuit	United States	2 Jan 1968	WorldLII		6
United States v J Rochelle	384 F2d 748	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1967	WorldLII		11
Commissioner of Internal Revenue v N Anderson M	371 F2d 59	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1966	WorldLII		3
Fribourg Navigation Co v Commissioner	383 US 272; 15 L Ed 2d 751; 86 SCt 862	United States Supreme Court	United States	7 Mar 1966	WorldLII		25
United States v James	333 F2d 748	United States Court of Appeals, Ninth Circuit	United States	18 Jun 1964	WorldLII		3
District of Columbia v Goldman D Goldman D	328 F2d 520; 117 USApp DC 219	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	17 Feb 1964	WorldLII		3
Heard v Commissioner of Internal Revenue	326 F2d 962	United States Court of Appeals, Eighth Circuit	United States	31 Jan 1964	WorldLII		4
Interstate Drop Forge Co v Commissioner of Internal Revenue	326 F2d 743	United States Court of Appeals, Seventh Circuit	United States	29 Jan 1964	WorldLII		10
Interstate Drop Forge Co v Commissioner of Internal Revenue	[1964] USCA7 5	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1964	WorldLII
District of Columbia v Goldman D Goldman D	[1963] USCADC 301	United States Court of Appeals, District of Columbia Circuit	United States	24 May 1963	WorldLII
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
United Grocers Ltd v United States	308 F2d 634	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1962	WorldLII		10
Simmons v United States	308 F2d 160	United States Court of Appeals, Fourth Circuit	United States	28 Aug 1962	WorldLII		5
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Rudolph v United States	370 US 269; 8 L Ed 2d 484; 82 SCt 1277	United States Supreme Court	United States	18 Jun 1962	WorldLII		11
Simmons v United States	[1962] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1962	WorldLII
Starrels v Commissioner of Internal Revenue	304 F2d 574	United States Court of Appeals, Ninth Circuit	United States	25 May 1962	WorldLII		11
Estate Carter v Commissioner of Internal Revenue	298 F2d 192	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1962	WorldLII		8
Mitchell v Commissioner of Internal Revenue	[1962] USCA4 85	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1962	WorldLII
Estate Carter v Commissioner of Internal Revenue	[1962] USCA8 17	United States Court of Appeals, Eighth Circuit	United States	18 Jan 1962	WorldLII		2
Mitchell v Commissioner of Internal Revenue	300 F2d 533	United States Court of Appeals, Fourth Circuit	United States	10 Oct 1961	WorldLII		10
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		196
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
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
United States v Kaiser	363 US 299; 4 L Ed 2d 1233; 80 SCt 1204	United States Supreme Court	United States	13 Jun 1960	WorldLII		26
Commissioner of Internal Revenue v Minzer	279 F2d 338	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1960	WorldLII		2
North Carolina Theatres Inc Rko v B Thompson C	277 F2d 673	United States Court of Appeals, Fourth Circuit	United States	18 Apr 1960	WorldLII		1
United States v De Bonchamps	278 F2d 127	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1960	WorldLII		2
North Carolina Theatres Inc Rko v B Thompson C	[1960] USCA4 22	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1960	WorldLII
United States v C James	273 F2d 5	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1959	WorldLII		2
Philadelphia Saving Fund Society v United States	[1959] USCA3 262	United States Court of Appeals, Third Circuit	United States	22 Sep 1959	WorldLII
O'Dwyer v Commissioner of Internal Revenue	[1959] USCA4 136	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII		1
Ostheimer v United States	[1959] USCA3 109	United States Court of Appeals, Third Circuit	United States	31 Mar 1959	WorldLII
Cammarano v United States	358 US 498; 3 L Ed 2d 462; 79 SCt 524	United States Supreme Court	United States	24 Feb 1959	WorldLII		83
Philadelphia Saving Fund Society v United States	269 F2d 853	United States Court of Appeals, Third Circuit	United States	17 Feb 1959	WorldLII		1
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII		15
Kaiser v United States	262 F2d 367	United States Court of Appeals, Seventh Circuit	United States	22 Dec 1958	WorldLII		4
Simpson v United States	261 F2d 497	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1958	WorldLII		13
Ostheimer v United States	[1958] USCA3 439	United States Court of Appeals, Third Circuit	United States	6 Nov 1958	WorldLII		1
Jackson Finance Thrift Co v Commissioner of Internal Revenue	260 F2d 578	United States Court of Appeals, Tenth Circuit	United States	21 Oct 1958	WorldLII		5
Teleservice Co of Wyoming Valley v Commissioner of Internal Revenue	[1958] USCA3 302	United States Court of Appeals, Third Circuit	United States	16 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		15
Teleservice Co of Wyoming Valley v Commissioner of Internal Revenue	254 F2d 105	United States Court of Appeals, Third Circuit	United States	8 Nov 1957	WorldLII		14
Magness v Commissioner of Internal Revenue	[1957] USCA5 467	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1957	WorldLII		1
Magness v Commissioner of Internal Revenue	247 F2d 740	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII		6
United States v Calamaro	354 US 351; 1 L Ed 1394; 1 L Ed 2d 1394; 77 SCt 1138	United States Supreme Court	United States	17 Jun 1957	WorldLII		86
Commissioner of Internal Revenue v M Gross	[1956] USCA2 412	United States Court of Appeals, Second Circuit	United States	29 Aug 1956	WorldLII		1
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
Commissioner of Internal Revenue v M Gross	236 F2d 612	United States Court of Appeals, Second Circuit	United States	11 Apr 1956	WorldLII		14
Dall v Commissioner of Internal Revenue	[1955] USCA2 611	United States Court of Appeals, Second Circuit	United States	28 Dec 1955	WorldLII
Dall v Commissioner of Internal Revenue	228 F2d 526	United States Court of Appeals, Second Circuit	United States	13 Dec 1955	WorldLII		7
General American Investors Co v Commissioner	348 US 434; 99 L Ed 504; 75 SCt 478	United States Supreme Court	United States	28 Mar 1955	WorldLII		6

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Glenshaw Glass Co	211 F2d 928	United States Court of Appeals, Third Circuit	United States	23 Dec 1953	WorldLII		11
Robertson v United States	343 US 711; 96 L Ed 1237; 72 SCt 994	United States Supreme Court	United States	2 Jun 1952	WorldLII		40
Rutkin v United States	343 US 130; 96 L Ed 833; 72 SCt 571	United States Supreme Court	United States	12 May 1952	WorldLII		126
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII		88
Hartford-Empire Co v United States	324 US 570; 89 L Ed 1198; 65 SCt 815	United States Supreme Court	United States	2 Apr 1945	WorldLII		8
Hazel-Atlas Glass Co v Hartford-Empire Co	322 US 238; 88 L Ed 1250; 64 SCt 997; 88 L Ed 2d 1250; 61 USPQ 241	United States Supreme Court	United States	12 Jun 1944	WorldLII		169
Shawkee Mfg Co v Hartford-Empire Co	322 US 271; 88 L Ed 1269; 64 SCt 1014	United States Supreme Court	United States	12 Jun 1944	WorldLII		7
Helvering v Bruun	309 US 461; 84 L Ed 864; 60 SCt 631	United States Supreme Court	United States	25 Mar 1940	WorldLII		21
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Highland Farms Corporation v Commissioner of Internal Revenue	(1940) 42 BTA 1314		United States	circa 1940			7
Helvering v Wilshire Oil Co	308 US 90; 84 L Ed 101; 60 SCt 18	United States Supreme Court	United States	11 Dec 1939	WorldLII		29
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		21
Koshland v Helvering	298 US 441; 80 L Ed 1268; 56 SCt 767	United States Supreme Court	United States	18 May 1936	WorldLII		47
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII		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		65
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII		55
Irwin v Gavit	268 US 161; 69 L Ed 897; 45 SCt 475	United States Supreme Court	United States	27 Apr 1925	WorldLII		43
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		237
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
Stratton's Independence v Howbert	231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136	United States Supreme Court	United States	1 Dec 1913	WorldLII		45
349 US 925	349 US 925; 75 SCt 657; 99 L Ed 1256	United States Supreme Court	United States	circa 1940	Westlaw		14
348 US 813; 75 SCt 50	348 US 813; 75 SCt 50	United States Supreme Court	United States	circa 1940	Westlaw		10
New York, NH & HR Co v RFC	334 US 811; 92 L Ed 1742; 68 SCt 1016	United States Supreme Court	United States	circa 1940	Westlaw		41
Hartford-Empire Co v United States	323 US 386; 65 SCt 373; 89 L Ed 322; 64 USPQ 18	United States Supreme Court	United States	circa 1940	Westlaw		81
164 f2d 1021	164 F2d 1021		United States	circa 1940	Westlaw		25
William Goldman Theatres, Inc v Loew's, Inc	150 F2d 738; 743 Idaho 3		United States	circa 1940	Westlaw		41
William Goldman Theatres, Inc v Loew's, Inc	69 FSupp 103		United States	circa 1940	Westlaw		19
William Goldman Theatres, Inc , v Commissioner of Internal Revenue	19 Tax Cas 637		United Kingdom				6
Glenshaw Glass Co v Commissioner of Internal Revenue	18 Tax Cas 860		United Kingdom				6