Commissioner of Internal Revenue v LoBue 86

351 US 243; 100 L Ed 1142; 76 SCt 800

United States Supreme Court

United States

28th May, 1956

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Phansalkar v Andersen Weinroth & Co Lp G D Aw & Co Inc	344 F3d 184	United States Court of Appeals, Second Circuit	United States	16 Sep 2003	WorldLII	5
Greene v Safeway Stores, Inc	210 F3d 1237	United States Court of Appeals, Tenth Circuit	United States	28 Apr 2000	WorldLII	7
Stiltner v Beretta Usa Corporation	74 F3d 1473; 19 Employee Benefits Cas 2568; 64 USLW 2504	United States Court of Appeals, Fourth Circuit	United States	2 Feb 1996	WorldLII	12
Lawson Klopper and Janet Elizabeth Klopper and Deputy Commissioner of Taxation	[1996] AATA 18	Administrative Appeals Tribunal	Australia	25 Jan 1996	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
Knapp v Commissioner of Internal Revenue	867 F2d 749; 63 AFTR2d 89-705	United States Court of Appeals, Second Circuit	United States	4 Apr 1989	WorldLII	5
Hca Health Services of Midwest Inc v R Bowen Md	869 F2d 1179	United States Court of Appeals, Ninth Circuit	United States	13 Mar 1989	WorldLII	3
Estate of Akers v Commissioner of Internal Revenue	[1986] USCA6 1007	United States Court of Appeals, Sixth Circuit	United States	13 Jun 1986	WorldLII
McDonald v Commissioner of Internal Revenue	764 F2d 322; 56 AFTR2d 85-5318	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1985	WorldLII	10
Maher v Zapata Corporation	714 F2d 436	United States Court of Appeals, Fifth Circuit	United States	12 Sep 1983	WorldLII	9
Wl Hardee v United States	708 F2d 661	United States Court of Appeals, Federal Circuit	United States	11 May 1983	WorldLII	3
Kolom v Commissioner of Internal Revenue	644 F2d 1282	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1981	WorldLII	10
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII	58
Evangelista v Commissioner of Internal Revenue	629 F2d 1218	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1980	WorldLII	1
Hope School v United States	612 F2d 298	United States Court of Appeals, Seventh Circuit	United States	2 Jan 1980	WorldLII	6
Putoma Corporation v Commissioner of Internal Revenue	601 F2d 734	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1979	WorldLII	8
Maldonado v Flynn	597 F2d 789	United States Court of Appeals, Second Circuit	United States	16 Apr 1979	WorldLII	20
Mitchell v Commissioner of Internal Revenue	590 F2d 312	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1979	WorldLII
Baumer v United States	580 F2d 863	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1978	WorldLII	5
Central Illinois Public Service Co v United States	435 US 21; 98 SCt 917; 55 L Ed 2d 82	United States Supreme Court	United States	28 Feb 1978	WorldLII	22
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
Dowell v United States	553 F2d 1233	United States Court of Appeals, Tenth Circuit	United States	28 Apr 1977	WorldLII	23
Central Illinois Public Service Co v United States	540 F2d 300	United States Court of Appeals, Seventh Circuit	United States	2 Sep 1976	WorldLII	1
Olk v United States	536 F2d 876	United States Court of Appeals, Ninth Circuit	United States	14 Jul 1976	WorldLII	10
Potito v Commissioner of Internal Revenue	534 F2d 49	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1976	WorldLII	10
Sedam v United States	518 F2d 242; 34 ALRFed 833	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1975	WorldLII	4
Hayutin v Commissioner	508 F2d 462	United States Court of Appeals, Tenth Circuit	United States	17 Jan 1975	WorldLII	7
Shamburger v Commissioner of Internal Revenue	508 F2d 883	United States Court of Appeals, Eighth Circuit	United States	2 Jan 1975	WorldLII
People of California v Federal Power Commission	506 F2d 228; 165 USApp DC 167	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	1 Nov 1974	WorldLII
Divine v Commissioner of Internal Revenue	500 F2d 1041	United States Court of Appeals, Second Circuit	United States	20 Jun 1974	WorldLII	10
United States v Basye	410 US 441; 93 SCt 1080; 35 L Ed 2d 412	United States Supreme Court	United States	16 Apr 1973	WorldLII	54
Winters v Commissioner of Internal Revenue	468 F2d 778; 33 ALRFed 368	United States Court of Appeals, Second Circuit	United States	27 Oct 1972	WorldLII	10
Harper v United States	454 F2d 222	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1971	WorldLII	2
Basye v United States	450 F2d 109	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1971	WorldLII	1
Frank v Commissioner of Internal Revenue	[1971] USCA7 391	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1971	WorldLII
Frank v Commissioner of Internal Revenue	447 F2d 552	United States Court of Appeals, Seventh Circuit	United States	14 Jun 1971	WorldLII	3
Conner v United States	439 F2d 974	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1971	WorldLII	2
Luckman v Commissioner of Internal Revenue	418 F2d 381	United States Court of Appeals, Seventh Circuit	United States	13 Nov 1969	WorldLII	3
Allen Industries Inc v Commissioner of Internal Revenue	414 F2d 983	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1969	WorldLII	4
Mills v Commissioner of Internal Revenue	399 F2d 744	United States Court of Appeals, Fourth Circuit	United States	3 Sep 1968	WorldLII	4
Mills v Commissioner of Internal Revenue	[1968] USCA4 177	United States Court of Appeals, Fourth Circuit	United States	7 Mar 1968	WorldLII	1
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
Commissioner of Internal Revenue v E Baan K	382 F2d 485	United States Court of Appeals, Ninth Circuit	United States	15 Sep 1967	WorldLII	4
Commissioner of Internal Revenue v E Baan K	[1967] USCA9 382	United States Court of Appeals, Ninth Circuit	United States	7 Jul 1967	WorldLII	1
Crosby Valve Gage Co v Commissioner of Internal Revenue	380 F2d 146	United States Court of Appeals, First Circuit	United States	21 Jun 1967	WorldLII	7
Jack I Levant and May Levant,s, v Commissioner of Internal Revenue	[1967] USCA7 159	United States Court of Appeals, Seventh Circuit	United States	7 Jun 1967	WorldLII
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII	2
Jack I Levant and May Levant,s, v Commissioner of Internal Revenue	376 F2d 434	United States Court of Appeals, Seventh Circuit	United States	18 Apr 1967	WorldLII	3
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
Rank v United States	345 F2d 337	United States Court of Appeals, Fifth Circuit	United States	4 May 1965	WorldLII	5
Haag v Commissioner of Internal Revenue	334 F2d 351	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1964	WorldLII	5
Heard v Commissioner of Internal Revenue	326 F2d 962	United States Court of Appeals, Eighth Circuit	United States	31 Jan 1964	WorldLII	4
Victorson v Commissioner of Internal Revenue	[1964] USCA2 46	United States Court of Appeals, Second Circuit	United States	15 Jan 1964	WorldLII
Victorson v Commissioner of Internal Revenue	326 F2d 264	United States Court of Appeals, Second Circuit	United States	12 Dec 1963	WorldLII	4
Bradley v Commissioner of Internal Revenue	324 F2d 610	United States Court of Appeals, Fourth Circuit	United States	11 Nov 1963	WorldLII
Bradley v Commissioner of Internal Revenue	[1963] USCA4 324	United States Court of Appeals, Fourth Circuit	United States	24 Sep 1963	WorldLII
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue	309 F2d 373	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1962	WorldLII	24
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
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
Champion v Commissioner of Internal Revenue	(1962) 303 F2d 887	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1962	WorldLII	5
Simmons v United States	[1962] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1962	WorldLII
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
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII	787
Commissioner of Internal Revenue v Minzer	279 F2d 338	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1960	WorldLII	2
Drysdale v Commissioner of Internal Revenue	277 F2d 413	United States Court of Appeals, Sixth Circuit	United States	20 Apr 1960	WorldLII	2
Graybar Electric Co v Commissioner of Internal Revenue	[1959] USCA2 379	United States Court of Appeals, Second Circuit	United States	12 Jun 1959	WorldLII
Ostheimer v United States	[1959] USCA3 109	United States Court of Appeals, Third Circuit	United States	31 Mar 1959	WorldLII
Graybar Electric Co v Commissioner of Internal Revenue	267 F2d 403	United States Court of Appeals, Second Circuit	United States	9 Feb 1959	WorldLII	4
Ostheimer v United States	[1958] USCA3 439	United States Court of Appeals, Third Circuit	United States	6 Nov 1958	WorldLII	1
Commissioner of Internal Revenue v Estate S Ogsbury N N	258 F2d 294; 72 ALR 2d 1348	United States Court of Appeals, Second Circuit	United States	16 Jul 1958	WorldLII	3
Commissioner of Internal Revenue v J Lo Bue	256 F2d 735	United States Court of Appeals, Third Circuit	United States	8 Jul 1958	WorldLII	1
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
Commissioner of Internal Revenue v J Lo Bue	[1958] USCA3 287	United States Court of Appeals, Third Circuit	United States	10 Jun 1958	WorldLII	2
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
Commissioner of Internal Revenue v Estate S Ogsbury N N	[1958] USCA2 267	United States Court of Appeals, Second Circuit	United States	18 Apr 1958	WorldLII
Capitol Coal Corporation v Commissioner of Internal Revenue	[1957] USCA2 632	United States Court of Appeals, Second Circuit	United States	6 Dec 1957	WorldLII
Capitol Coal Corporation v Commissioner of Internal Revenue	250 F2d 361	United States Court of Appeals, Second Circuit	United States	13 Nov 1957	WorldLII	1
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
Commissioner of Internal Revenue v M Gross	[1956] USCA2 412	United States Court of Appeals, Second Circuit	United States	29 Aug 1956	WorldLII	1
Neville v R Brodrick	235 F2d 263; 72 ALR 2d 1323	United States Court of Appeals, Tenth Circuit	United States	26 Jul 1956	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	159
Commissioner of Internal Revenue v J Lo Bue	223 F2d 367	United States Court of Appeals, Third Circuit	United States	3 May 1955	WorldLII	4
McNamara v Commissioner of Internal Revenue	210 F2d 505	United States Court of Appeals, Seventh Circuit	United States	23 Feb 1954	WorldLII	9
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
Commissioner of Internal Revenue v Smith	324 US 177; 89 L Ed 830; 65 SCt 591	United States Supreme Court	United States	9 Apr 1945	WorldLII	53
Geeseman v Commissioner	(1938) 38 BTA 258		United States	circa 1938		3
Evans v Commissioner	(1938) 38 BTA 1406		United States	circa 1938		3
Palmer v Commissioner of Internal Revenue	302 US 63; 82 L Ed 50; 58 SCt 67	United States Supreme Court	United States	8 Nov 1937	WorldLII	29
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII	93
Helvering v Tex-Penn Oil Co	300 US 481; 81 L Ed 755; 57 SCt 569	United States Supreme Court	United States	29 Mar 1937	WorldLII	70
Helvering v Minnesota Tea Co	296 US 378; 80 L Ed 284; 56 SCt 269	United States Supreme Court	United States	16 Dec 1935	WorldLII	23
Erskine v Commissioner	(1932) 26 BTA 147		United States	circa 1932		3
Durkee v Welch, DCSDCal 1931	49 F2d 339		United States	circa 1931	Westlaw	3
350 US 893; 76 SCt 151	350 US 893; 76 SCt 151	United States Supreme Court	United States	circa 1931	Westlaw	9
324 US 695	324 US 695; 89 L Ed 1295; 65 SCt 891	United States Supreme Court	United States	circa 1931	Westlaw	5
64 Yale Law Journal 269	64 Yale Law Journal 269	Yale Law Journal	United States	circa 1931	HeinOnline / Westlaw	3
62 Yale Law Journal 832	62 Yale Law Journal 832	Yale Law Journal	United States	circa 1931	HeinOnline / Westlaw	1
56 Yale Law Journal 706	56 Yale Law Journal 706	Yale Law Journal	United States	circa 1931	HeinOnline / Westlaw	1
22 Tax Cas 440	22 Tax Cas 440		United Kingdom	circa 1931		3

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