American Automobile Ass'n v United States 59

367 US 687; 81 SCt 1727

United States Supreme Court

United States

9th October, 1961

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII	94
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII	73
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII	50
Schlude v Commissioner of Internal Revenue	372 US 128; 9 L Ed 2d 633; 83 SCt 601	United States Supreme Court	United States	18 Feb 1963	WorldLII	47
United States v General Dynamics Corporation	481 US 239; 95 L Ed 2d 226; 107 SCt 1732	United States Supreme Court	United States	22 Apr 1987	WorldLII	23
United States v Hughes Properties, Inc	476 US 593; 90 L Ed 2d 569; 106 SCt 2092	United States Supreme Court	United States	3 Jun 1986	WorldLII	19
Am Express Co v United States	262 F3d 1376	United States Court of Appeals, Federal Circuit	United States	23 Aug 2001	WorldLII	18
Franklin Life Insurance Co v United States	399 F2d 757	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1968	WorldLII	13
Sherwood Memorial Gardens Inc v Commissioner of Internal Revenue	350 F2d 225	United States Court of Appeals, Seventh Circuit	United States	1 Jul 1965	WorldLII	12
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
United Grocers Ltd v United States	308 F2d 634	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1962	WorldLII	10
Rca Corporation v United States	664 F2d 881	United States Court of Appeals, Second Circuit	United States	13 Nov 1981	WorldLII	9
Ivan Allen Co v United States	422 US 617; 95 SCt 2501; 45 L Ed 2d 435	United States Supreme Court	United States	26 Jun 1975	WorldLII	9
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue	317 F2d 829	United States Court of Appeals, Seventh Circuit	United States	21 May 1963	WorldLII	9
Hagen Advertising Displays Inc v Commissioner of Internal Revenue	407 F2d 1105	United States Court of Appeals, Sixth Circuit	United States	3 Mar 1969	WorldLII	8
Artnell Co v Commissioner of Internal Revenue	400 F2d 981	United States Court of Appeals, Seventh Circuit	United States	19 Sep 1968	WorldLII	8
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII	7
United States v Williams	395 F2d 508	United States Court of Appeals, Fifth Circuit	United States	24 May 1968	WorldLII	7
Automobile Club of New York Inc v Commissioner of Internal Revenue	304 F2d 781	United States Court of Appeals, Second Circuit	United States	8 May 1962	WorldLII	6
Union Mutual Life Insurance Co v United States	570 F2d 382	United States Court of Appeals, First Circuit	United States	1 Feb 1978	WorldLII	5
Great Commonwealth Life Insurance Co v United States	491 F2d 109	United States Court of Appeals, Fifth Circuit	United States	18 Mar 1974	WorldLII	5
Kaiser Steel Corporation v United States	717 F2d 1304	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1983	WorldLII	4
North American Life and Casualty Co v Commissioner of Internal Revenue	533 F2d 1046	United States Court of Appeals, Eighth Circuit	United States	14 Apr 1976	WorldLII	4
Lincoln Electric Co v Commissioner of Internal Revenue	444 F2d 491	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1971	WorldLII	4
Mooney Aircraft Inc v United States	420 F2d 400	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1969	WorldLII	4
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII	3
Peoples Bank and Trust Co v Commissioner of Internal Revenue	415 F2d 1341	United States Court of Appeals, Seventh Circuit	United States	4 Aug 1969	WorldLII	3
Martin v United States	411 F2d 1164	United States Court of Appeals, Eighth Circuit	United States	16 Jun 1969	WorldLII	3
Travis v Commissioner of Internal Revenue	406 F2d 987	United States Court of Appeals, Sixth Circuit	United States	7 Feb 1969	WorldLII	3
James Pierce Corporation v Commissioner of Internal Revenue	326 F2d 67	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1964	WorldLII	3
Schlude v Commissioner of Internal Revenue	296 F2d 721	United States Court of Appeals, Eighth Circuit	United States	15 Dec 1961	WorldLII	3
Signet Banking Corporation v Commissioner of Internal Revenue	118 F3d 239; 80 AFTR2d 97-5362	United States Court of Appeals, Fourth Circuit	United States	8 Jul 1997	WorldLII	2
Challenge Publications Inc v Commissioner Internal Revenue Service	845 F2d 1541; 61 AFTR2d 88-1187	United States Court of Appeals, Ninth Circuit	United States	6 May 1988	WorldLII	2
Ferrill v Commissioner of Internal Revenue	684 F2d 261	United States Court of Appeals, Third Circuit	United States	6 Aug 1982	WorldLII	2
Central Motor Co v United States Central Credit Corporation	583 F2d 470	United States Court of Appeals, Tenth Circuit	United States	31 Jul 1978	WorldLII	2
Thor Power Tool Co v Commissioner of Internal Revenue	563 F2d 861	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1977	WorldLII	2
Crescent Wharf Warehouse Co v Commissioner of Internal Revenue	518 F2d 772	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1975	WorldLII	2
Parkchester Beach Club Corporation v Commissioner of Internal Revenue	335 F2d 478	United States Court of Appeals, Second Circuit	United States	3 Aug 1964	WorldLII	2
Commissioner of Internal Revenue v H B Ives Co	297 F2d 229	United States Court of Appeals, Second Circuit	United States	2 Nov 1961	WorldLII	2
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII	1
Grogan v United States	475 F2d 15	United States Court of Appeals, Fifth Circuit	United States	9 Apr 1973	WorldLII	1
Angelus Funeral Home v Commissioner of Internal Revenue	407 F2d 210	United States Court of Appeals, Ninth Circuit	United States	10 Feb 1969	WorldLII	1
Franklin Life Insurance Co v United States	[1968] USCA7 246	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1968	WorldLII	1
Commissioner of Internal Revenue v H B Ives Co	[1961] USCA2 731	United States Court of Appeals, Second Circuit	United States	28 Dec 1961	WorldLII	1
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Pacific International Inc v United States of America	[2004] MHSC 2	Supreme Court of the Marshall Islands	Marshall Islands	28 Jun 2004	PacLII
Bob Wondries Motors, Inc , Dba Wondries Ford, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Toyota Town, Inc , a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Wondries Nissan, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Country Nissan, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Quality Motor Cars of Stockton, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Bob Wondries Associates, Inc , Dba Wondries Toyota, Petitioner, v Commissioner of Internal Revenue, Respondent Robert S Zamora and Christina Zamora, Petitioners, v Commissioner of Internal Revenue, Respondent		United States Court of Appeals, Ninth Circuit	United States	23 Oct 2001	WorldLII
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Mooney Aircraft Inc v United States	[1970] USCA5 52	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1970	WorldLII
McAllister v Commissioner of Internal Revenue	417 F2d 581	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1969	WorldLII
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue	413 F2d 1038	United States Court of Appeals, First Circuit	United States	1 Jul 1969	WorldLII
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue	[1969] USCA1 67	United States Court of Appeals, First Circuit	United States	5 May 1969	WorldLII
Angelus Funeral Home v Commissioner of Internal Revenue	[1969] USCA9 165	United States Court of Appeals, Ninth Circuit	United States	27 Feb 1969	WorldLII
Hamilton Memorial Gardens Inc v Commissioner of Internal Revenue	394 F2d 905	United States Court of Appeals, Sixth Circuit	United States	31 May 1968	WorldLII
Villafranca v Commissioner of Internal Revenue	359 F2d 849	United States Court of Appeals, Sixth Circuit	United States	4 May 1966	WorldLII
Parkchester Beach Club Corporation v Commissioner of Internal Revenue	[1964] USCA2 347	United States Court of Appeals, Second Circuit	United States	7 May 1964	WorldLII
James Pierce Corporation v Commissioner of Internal Revenue	[1964] USCA8 74	United States Court of Appeals, Eighth Circuit	United States	28 Feb 1964	WorldLII
Lodge Shipley Co v United States Lodge & Shipley Co	305 F2d 643	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1962	WorldLII
Automobile Club of New York Inc v Commissioner of Internal Revenue	[1962] USCA2 406	United States Court of Appeals, Second Circuit	United States	22 Jun 1962	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Clay Sewer Pipe Assn v Commissioner of Internal Revenue	139 F2d 130		United States		Westlaw	5
National Airlines, Inc , v Commissioner	9 Tax Cas 159		United Kingdom			5
Georgia Schoolbook Depository, Inc v Commissioner of Internal Revenue	1 Tax Cas 463		United Kingdom			5
Kaiser Steel Corporation v United States	717 F2d 1304	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1983	WorldLII	4
North American Life and Casualty Co v Commissioner of Internal Revenue	533 F2d 1046	United States Court of Appeals, Eighth Circuit	United States	14 Apr 1976	WorldLII	4
Lincoln Electric Co v Commissioner of Internal Revenue	444 F2d 491	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1971	WorldLII	4
Mooney Aircraft Inc v United States	420 F2d 400	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1969	WorldLII	4
364 US 813	364 US 813; 5 L Ed 45; 81 SCt 69	United States Supreme Court	United States	circa 1969	Westlaw	4
Andrews v Commissioner	23 Tax Cas 1026		United Kingdom	circa 1969		4
Brown & Williamson Tobacco Corporation v Commissioner	16 Tax Cas 432		United Kingdom	circa 1969		4
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII	3
Peoples Bank and Trust Co v Commissioner of Internal Revenue	415 F2d 1341	United States Court of Appeals, Seventh Circuit	United States	4 Aug 1969	WorldLII	3
Martin v United States	411 F2d 1164	United States Court of Appeals, Eighth Circuit	United States	16 Jun 1969	WorldLII	3
Travis v Commissioner of Internal Revenue	406 F2d 987	United States Court of Appeals, Sixth Circuit	United States	7 Feb 1969	WorldLII	3
James Pierce Corporation v Commissioner of Internal Revenue	326 F2d 67	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1964	WorldLII	3
Schlude v Commissioner of Internal Revenue	296 F2d 721	United States Court of Appeals, Eighth Circuit	United States	15 Dec 1961	WorldLII	3
Bierman and Helstein, Accounting for Prepaid Income and Estimated Future Expenses Under the Internal Revenue Code of	(1954) 10 Tax Law Review 83	Tax Law Review	United States	circa 1954	HeinOnline / Westlaw	3
Summit Coal Co v Commissioner	(1930) 18 BTA 983		United States	circa 1930		3
American Automobile Association v United States	181 FSupp 255; 149 Ct Cl 324		United States	circa 1954	Westlaw	3
132 f2d 671	132 F2d 671		United States	circa 1954	Westlaw	3
Shelby Salesbook Co v United States, DC	104 FSupp 237		United States	circa 1954	Westlaw	3
67 Yale Law Journal 1425	67 Yale Law Journal 1425	Yale Law Journal	United States	circa 1954	HeinOnline / Westlaw	3
47 Columbia Law Review 377	47 Columbia Law Review 377	Columbia Law Review	United States	circa 1954	HeinOnline / LexisNexis	3
Wolder, Deduction of Reserves for Future Expenses and Deferring of Prepaid Income	34 Taxes The Tax Magazine 524	Taxes: The Tax Magazine	United States	circa 1954	HeinOnline	3
Behren, Prepaid Income-- Accounting Concepts and the Tax Law	15 Tax Law Review 343	Tax Law Review	United States	circa 1954	HeinOnline / Westlaw	3
Your Health Club, Inc v Commissioner	4 Tax Cas 385		United Kingdom	circa 1954		3
Signet Banking Corporation v Commissioner of Internal Revenue	118 F3d 239; 80 AFTR2d 97-5362	United States Court of Appeals, Fourth Circuit	United States	8 Jul 1997	WorldLII	2
Challenge Publications Inc v Commissioner Internal Revenue Service	845 F2d 1541; 61 AFTR2d 88-1187	United States Court of Appeals, Ninth Circuit	United States	6 May 1988	WorldLII	2
Ferrill v Commissioner of Internal Revenue	684 F2d 261	United States Court of Appeals, Third Circuit	United States	6 Aug 1982	WorldLII	2
Central Motor Co v United States Central Credit Corporation	583 F2d 470	United States Court of Appeals, Tenth Circuit	United States	31 Jul 1978	WorldLII	2
Thor Power Tool Co v Commissioner of Internal Revenue	563 F2d 861	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1977	WorldLII	2
Crescent Wharf Warehouse Co v Commissioner of Internal Revenue	518 F2d 772	United States Court of Appeals, Ninth Circuit	United States	19 Jun 1975	WorldLII	2
Parkchester Beach Club Corporation v Commissioner of Internal Revenue	335 F2d 478	United States Court of Appeals, Second Circuit	United States	3 Aug 1964	WorldLII	2
Commissioner of Internal Revenue v H B Ives Co	297 F2d 229	United States Court of Appeals, Second Circuit	United States	2 Nov 1961	WorldLII	2
Bressner Radio Inc v Commissioner of Internal Revenue	[1958] USCA2 591	United States Court of Appeals, Second Circuit	United States	13 Nov 1958	WorldLII	2
"The Change from Cash to Accrual Accounting for Federal Income Tax Purposes"	51 Northwestern University Law Review 515	Northwestern University Law Review	United States	circa 1988	HeinOnline / LexisNexis	2
South Tacoma Motor Co v Commissioner	3 Tax Cas 411		United Kingdom	circa 1988		2
Reubel v Commissioner	1 BTA 676		United States	circa 1988		2
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII	1
Grogan v United States	475 F2d 15	United States Court of Appeals, Fifth Circuit	United States	9 Apr 1973	WorldLII	1
Angelus Funeral Home v Commissioner of Internal Revenue	407 F2d 210	United States Court of Appeals, Ninth Circuit	United States	10 Feb 1969	WorldLII	1
Franklin Life Insurance Co v United States	[1968] USCA7 246	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1968	WorldLII	1
Commissioner of Internal Revenue v H B Ives Co	[1961] USCA2 731	United States Court of Appeals, Second Circuit	United States	28 Dec 1961	WorldLII	1
77 SCt 713	77 SCt 713		United States	circa 1961	Westlaw	1
77 SCt 712	77 SCt 712		United States	circa 1961	Westlaw	1
69 Ct Cl 246	69 Ct Cl 246		United States	circa 1961		1
59 Columbia Law Review 942	59 Columbia Law Review 942	Columbia Law Review	United States	circa 1961	HeinOnline / LexisNexis	1
Weed & Brothers v United States	38 F2d 935		United States	circa 1961	Westlaw	1
35 Taxes The Tax Magazine 918	35 Taxes The Tax Magazine 918	Taxes: The Tax Magazine	United States	circa 1961	HeinOnline	1
Sporrer, The Past and Future of Deferring Income and Reserving for Expenses	34 Taxes The Tax Magazine 45	Taxes: The Tax Magazine	United States	circa 1988	HeinOnline	1
33 Taxes The Tax Magazine 726	33 Taxes The Tax Magazine 726	Taxes: The Tax Magazine	United States	circa 1988	HeinOnline	1
Moritz v Commissioner	21 Tax Cas 622		United Kingdom	circa 1988		1
19 Treas Dec 5	19 Treas Dec 5		United States	circa 1988		1
Eatonville Lumber Co v Commissioner	10 BTA 232		United States	circa 1988		1
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Pacific International Inc v United States of America	[2004] MHSC 2	Supreme Court of the Marshall Islands	Marshall Islands	28 Jun 2004	PacLII
Bob Wondries Motors, Inc , Dba Wondries Ford, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Toyota Town, Inc , a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Wondries Nissan, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Country Nissan, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Quality Motor Cars of Stockton, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Bob Wondries Associates, Inc , Dba Wondries Toyota, Petitioner, v Commissioner of Internal Revenue, Respondent Robert S Zamora and Christina Zamora, Petitioners, v Commissioner of Internal Revenue, Respondent		United States Court of Appeals, Ninth Circuit	United States	23 Oct 2001	WorldLII
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Mooney Aircraft Inc v United States	[1970] USCA5 52	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1970	WorldLII
McAllister v Commissioner of Internal Revenue	417 F2d 581	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1969	WorldLII
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue	413 F2d 1038	United States Court of Appeals, First Circuit	United States	1 Jul 1969	WorldLII
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue	[1969] USCA1 67	United States Court of Appeals, First Circuit	United States	5 May 1969	WorldLII
Angelus Funeral Home v Commissioner of Internal Revenue	[1969] USCA9 165	United States Court of Appeals, Ninth Circuit	United States	27 Feb 1969	WorldLII
Hamilton Memorial Gardens Inc v Commissioner of Internal Revenue	394 F2d 905	United States Court of Appeals, Sixth Circuit	United States	31 May 1968	WorldLII
Villafranca v Commissioner of Internal Revenue	359 F2d 849	United States Court of Appeals, Sixth Circuit	United States	4 May 1966	WorldLII
Parkchester Beach Club Corporation v Commissioner of Internal Revenue	[1964] USCA2 347	United States Court of Appeals, Second Circuit	United States	7 May 1964	WorldLII
James Pierce Corporation v Commissioner of Internal Revenue	[1964] USCA8 74	United States Court of Appeals, Eighth Circuit	United States	28 Feb 1964	WorldLII
Lodge Shipley Co v United States Lodge & Shipley Co	305 F2d 643	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1962	WorldLII
Automobile Club of New York Inc v Commissioner of Internal Revenue	[1962] USCA2 406	United States Court of Appeals, Second Circuit	United States	22 Jun 1962	WorldLII

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