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American Automobile Ass'n v United States   flag  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
Am Express Co v United States 262 F3d 1376 United States Court of Appeals, Federal Circuit United States 23 Aug 2001 WorldLII flag 18
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 flag
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 flag 7
Angelus Funeral Home v Commissioner of Internal Revenue 407 F2d 210 United States Court of Appeals, Ninth Circuit United States 10 Feb 1969 WorldLII flag 1
Angelus Funeral Home v Commissioner of Internal Revenue [1969] USCA9 165 United States Court of Appeals, Ninth Circuit United States 27 Feb 1969 WorldLII flag
Artnell Co v Commissioner of Internal Revenue 400 F2d 981 United States Court of Appeals, Seventh Circuit United States 19 Sep 1968 WorldLII flag 8
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 flag 6
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 flag
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 flag
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 flag 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 flag 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 flag 2
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 flag 1
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
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 flag 50
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 flag 11
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 flag 9
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 flag 2
Ferrill v Commissioner of Internal Revenue 684 F2d 261 United States Court of Appeals, Third Circuit United States 6 Aug 1982 WorldLII flag 2
Franklin Life Insurance Co v United States [1968] USCA7 246 United States Court of Appeals, Seventh Circuit United States 11 Jul 1968 WorldLII flag 1
Franklin Life Insurance Co v United States 399 F2d 757 United States Court of Appeals, Seventh Circuit United States 30 Aug 1968 WorldLII flag 13
Great Commonwealth Life Insurance Co v United States 491 F2d 109 United States Court of Appeals, Fifth Circuit United States 18 Mar 1974 WorldLII flag 5
Grogan v United States 475 F2d 15 United States Court of Appeals, Fifth Circuit United States 9 Apr 1973 WorldLII flag 1
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 flag 8
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 flag
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 flag 9
James Pierce Corporation v Commissioner of Internal Revenue 326 F2d 67 United States Court of Appeals, Eighth Circuit United States 8 Jan 1964 WorldLII flag 3
James Pierce Corporation v Commissioner of Internal Revenue [1964] USCA8 74 United States Court of Appeals, Eighth Circuit United States 28 Feb 1964 WorldLII flag
Kaiser Steel Corporation v United States 717 F2d 1304 United States Court of Appeals, Ninth Circuit United States 6 Oct 1983 WorldLII flag 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 flag 4
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 flag
Martin v United States 411 F2d 1164 United States Court of Appeals, Eighth Circuit United States 16 Jun 1969 WorldLII flag 3
McAllister v Commissioner of Internal Revenue 417 F2d 581 United States Court of Appeals, Ninth Circuit United States 9 Oct 1969 WorldLII flag
Mooney Aircraft Inc v United States 420 F2d 400 United States Court of Appeals, Fifth Circuit United States 10 Nov 1969 WorldLII flag 4
Mooney Aircraft Inc v United States [1970] USCA5 52 United States Court of Appeals, Fifth Circuit United States 12 Jan 1970 WorldLII flag
Ncnb Corporation v United States 651 F2d 942 United States Court of Appeals, Fourth Circuit United States 18 Jun 1981 WorldLII flag 3
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 flag
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 flag
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 flag 4
Pacific International Inc v United States of America [2004] MHSC 2 Supreme Court of the Marshall Islands Marshall Islands 28 Jun 2004 PacLII flag
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 flag
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 flag 2
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 flag 3
Rca Corporation v United States 664 F2d 881 United States Court of Appeals, Second Circuit United States 13 Nov 1981 WorldLII flag 9
Schlude v Commissioner of Internal Revenue 296 F2d 721 United States Court of Appeals, Eighth Circuit United States 15 Dec 1961 WorldLII flag 3
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 flag 47
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 flag 12
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 flag 2
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 flag 73
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 flag 2
Travis v Commissioner of Internal Revenue 406 F2d 987 United States Court of Appeals, Sixth Circuit United States 7 Feb 1969 WorldLII flag 3
Union Mutual Life Insurance Co v United States 570 F2d 382 United States Court of Appeals, First Circuit United States 1 Feb 1978 WorldLII flag 5
United Grocers Ltd v United States 308 F2d 634 United States Court of Appeals, Ninth Circuit United States 9 Oct 1962 WorldLII flag 10
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 flag 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 flag 19
United States v Williams 395 F2d 508 United States Court of Appeals, Fifth Circuit United States 24 May 1968 WorldLII flag 7
Urbanek v United States 731 F2d 870 United States Court of Appeals, Federal Circuit United States 6 Apr 1984 WorldLII flag 1
Villafranca v Commissioner of Internal Revenue 359 F2d 849 United States Court of Appeals, Sixth Circuit United States 4 May 1966 WorldLII flag
Westpac Pacific Food v Commissioner of Internal Revenue 451 F3d 970 United States Court of Appeals, Ninth Circuit United States 21 Jun 2006 WorldLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"The Change from Cash to Accrual Accounting for Federal Income Tax Purposes" 51 Northwestern University Law Review 515 Northwestern University Law Review United States HeinOnline / LexisNexis flag 2
Advertisers Exchange, Inc v Commissioner 25 Tax Cas 1086 United Kingdom flag 10
Aluminum Castings Co v Routzahn 282 US 92; 75 L Ed 234; 51 SCt 11 United States Supreme Court United States 24 Nov 1930 WorldLII flag 20
American Automobile Association v United States 181 FSupp 255; 149 Ct Cl 324 United States Westlaw flag 3
American National Co v United States 274 US 99; 71 L Ed 946; 47 SCt 520 United States Supreme Court United States 11 Apr 1927 WorldLII flag 17
Andrews v Commissioner 23 Tax Cas 1026 United Kingdom flag 4
Automobile Club of Michigan v Commissioner 353 US 180; 1 L Ed 2d 746; 77 SCt 707 United States Supreme Court United States 3 Jun 1957 WorldLII flag 169
Automobile Club of Michigan v Commissioner of Internal Revenue 230 F2d 585 United States Court of Appeals, Sixth Circuit United States 17 Feb 1956 WorldLII flag 13
Beacon Publishing Co v Commissioner of Internal Revenue 218 F2d 697 United States Court of Appeals, Tenth Circuit United States 3 Jan 1955 WorldLII flag 26
Behren, Prepaid Income-- Accounting Concepts and the Tax Law 15 Tax Law Review 343 Tax Law Review United States HeinOnline / Westlaw flag 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 flag 3
Bressner Radio Inc v Commissioner of Internal Revenue [1958] USCA2 591 United States Court of Appeals, Second Circuit United States 13 Nov 1958 WorldLII flag 2
Bressner Radio Inc v Commissioner of Internal Revenue 267 F2d 520 United States Court of Appeals, Second Circuit United States 28 May 1959 WorldLII flag 17
Brown & Williamson Tobacco Corporation v Commissioner 16 Tax Cas 432 United Kingdom circa 1954 flag 4
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Burnet v Sanford & Brooks Co 282 US 359; 75 L Ed 383; 51 SCt 150 United States Supreme Court United States 5 Jan 1931 WorldLII flag 90
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 flag 83
Clay Sewer Pipe Assn v Commissioner of Internal Revenue 139 F2d 130 United States circa 1954 Westlaw flag 5
Commissioner of Internal Revenue v South Texas Lumber Co 333 US 496; 92 L Ed 831; 68 SCt 695 United States Supreme Court United States 3 May 1948 WorldLII flag 223
Continental Tie & Lumber Co v United States 286 US 290; 76 L Ed 1111; 52 SCt 529 United States Supreme Court United States 16 May 1932 WorldLII flag 44
Denise Coal Co v Commissioner of Internal Revenue 271 F2d 930 United States Court of Appeals, Third Circuit United States 18 Nov 1959 WorldLII flag 12
Eatonville Lumber Co v Commissioner 10 BTA 232 United States circa 1954 flag 1
Fogarty v United States 340 US 8; 95 L Ed 10; 71 SCt 5 United States Supreme Court United States 6 Nov 1950 WorldLII flag 19
Gemsco, Inc v Walling 324 US 244; 89 L Ed 921; 65 SCt 605 United States Supreme Court United States 26 Feb 1945 WorldLII flag 94
Georgia Schoolbook Depository, Inc v Commissioner of Internal Revenue 1 Tax Cas 463 United Kingdom circa 1954 flag 5
Guaranty Trust Co of New York v Commissioner 303 US 493; 82 L Ed 975; 58 SCt 673 United States Supreme Court United States 28 Mar 1938 WorldLII flag 19
Harrold v Commissioner of Internal Revenue 192 F2d 1002 United States Court of Appeals, Fourth Circuit United States 7 Dec 1951 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
Heiner v Mellon 304 US 271; 82 L Ed 1337; 58 SCt 926 United States Supreme Court United States 16 May 1938 WorldLII flag 32
Hilinski v Commissioner of Internal Revenue 237 F2d 703 United States Court of Appeals, Sixth Circuit United States 26 Oct 1956 WorldLII flag 5
Moritz v Commissioner 21 Tax Cas 622 United Kingdom circa 1954 flag 1
National Airlines, Inc , v Commissioner 9 Tax Cas 159 United Kingdom circa 1954 flag 5
Niles Bement Pond Co v United States 281 US 357; 74 L Ed 901; 50 SCt 251 United States Supreme Court United States 14 Apr 1930 WorldLII flag 25
North American Oil Consolidated v Burnet 286 US 417; 76 L Ed 1197; 52 SCt 613 United States Supreme Court United States 23 May 1932 WorldLII flag 137
Pacific Grape Products Co v Commissioner of Internal Revenue 219 F2d 862 United States Court of Appeals, Ninth Circuit United States 10 Feb 1955 WorldLII flag 11
Reubel v Commissioner 1 BTA 676 United States circa 1954 flag 2
Rookwood Pottery Co v Commissioner of Internal Revenue 45 F2d 43 United States circa 1954 Westlaw flag 11
Schlude v Commissioner of Internal Revenue 283 F2d 234 United States Court of Appeals, Eighth Circuit United States 19 Oct 1960 WorldLII flag 6
Schuessler v Commissioner of Internal Revenue 230 F2d 722 United States Court of Appeals, Fifth Circuit United States 14 Mar 1956 WorldLII flag 20
Security Flour Mills Co v Commissioner 321 US 281; 88 L Ed 725; 64 SCt 596 United States Supreme Court United States 28 Feb 1944 WorldLII flag 113
Shelby Salesbook Co v United States, DC 104 FSupp 237 United States circa 1954 Westlaw flag 3
South Dade Farms, Inc v Commissioner of Internal Revenue 138 F2d 818 United States circa 1954 Westlaw flag 7
South Tacoma Motor Co v Commissioner 3 Tax Cas 411 United Kingdom circa 1954 flag 2
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 1954 HeinOnline flag 1
Spring City Foundry Co v Commissioner 292 US 182; 78 L Ed 1200; 78 L Ed 2d 1200; 54 SCt 644 United States Supreme Court United States 30 Apr 1934 WorldLII flag 75
Summit Coal Co v Commissioner (1930) 18 BTA 983 United States circa 1930 flag 3
United States v Anderson 269 US 422; 70 L Ed 347; 46 SCt 131 United States Supreme Court United States 4 Jan 1926 WorldLII flag 136
United States v Benedict 338 US 692; 94 L Ed 478; 70 SCt 472 United States Supreme Court United States 13 Feb 1950 WorldLII flag 9
United States v Consolidated Edison Co 366 US 380; 6 L Ed 2d 356; 81 SCt 1326 United States Supreme Court United States 22 May 1961 WorldLII flag 46
United States v Lewis 340 US 590; 95 L Ed 560; 71 SCt 522; 95 L Ed 2d 560 United States Supreme Court United States 30 Apr 1951 WorldLII flag 72
United States v Olympic Radio & Television, Inc 349 US 232; 99 L Ed 1024; 75 SCt 733 United States Supreme Court United States 23 May 1955 WorldLII flag 59
Veenstra & DeHaan Coal Co v Commissioner (1948) 11 Tax Cas 964 United Kingdom circa 1948 flag 5
Weed & Brothers v United States 38 F2d 935 United States circa 1954 Westlaw flag 1
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 flag 3
Your Health Club, Inc v Commissioner 4 Tax Cas 385 United Kingdom circa 1954 flag 3
19 Treas Dec 5 19 Treas Dec 5 United States circa 1954 flag 1
33 Taxes The Tax Magazine 726 33 Taxes The Tax Magazine 726 Taxes: The Tax Magazine United States circa 1954 HeinOnline flag 1
35 Taxes The Tax Magazine 918 35 Taxes The Tax Magazine 918 Taxes: The Tax Magazine United States circa 1954 HeinOnline flag 1
47 Columbia Law Review 377 47 Columbia Law Review 377 Columbia Law Review United States circa 1954 HeinOnline / LexisNexis flag 3
54 SCt 356 54 SCt 356 United States circa 1954 Westlaw flag 45
56 Michigan Law Review 727 56 Michigan Law Review 727 Michigan Law Review United States circa 1954 HeinOnline / LexisNexis flag 7
59 Columbia Law Review 942 59 Columbia Law Review 942 Columbia Law Review United States circa 1954 HeinOnline / LexisNexis flag 1
67 Yale Law Journal 1425 67 Yale Law Journal 1425 Yale Law Journal United States circa 1954 HeinOnline / Westlaw flag 3
69 Ct Cl 246 69 Ct Cl 246 United States circa 1954 flag 1
77 SCt 712 77 SCt 712 United States circa 1954 Westlaw flag 1
77 SCt 713 77 SCt 713 United States circa 1954 Westlaw flag 1
132 f2d 671 132 F2d 671 United States Westlaw flag 3
364 US 813 364 US 813; 5 L Ed 45; 81 SCt 69 United States Supreme Court United States Westlaw flag 4
368 US 870 368 US 870; 7 L Ed 2d 70; 82 SCt 24 United States Supreme Court United States Westlaw flag 10

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