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Banks v Commissioner of Internal Revenue   flag  28

322 F2d 530
United States Court of Appeals, Eighth Circuit
United States
12th September, 1963

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gran v Internal Revenue Service al 964 F2d 822; 69 AFTR2d 92-1350 United States Court of Appeals, Eighth Circuit United States 21 May 1992 WorldLII flag 3
Scallen v Commissioner of Internal Revenue 877 F2d 1364; 64 AFTR2d 89-5035 United States Court of Appeals, Eighth Circuit United States 9 Jun 1989 WorldLII flag 8
United States v F Hill S [1987] USCA6 20 United States Court of Appeals, Sixth Circuit United States 6 Jan 1987 WorldLII flag
Equal Employment Opportunity Commission v Children's Hospital Medical Center of Northern California 702 F2d 1288; 31 Fair Empl Prac Cas 824; 31 Empl Prac Dec P 33,510 United States Court of Appeals, Ninth Circuit United States 8 Apr 1983 WorldLII flag 22
Estate Margrave v Commissioner of Internal Revenue 618 F2d 34 United States Court of Appeals, Eighth Circuit United States 31 Mar 1980 WorldLII flag 1
Demkowicz v Commissioner 551 F2d 929 United States Court of Appeals, Third Circuit United States 15 Mar 1977 WorldLII flag 14
Lee v United States 466 F2d 11 United States Court of Appeals, Fifth Circuit United States 6 Sep 1972 WorldLII flag 3
Lovell and Hart Inc v Commissioner of Internal Revenue 456 F2d 145 United States Court of Appeals, Sixth Circuit United States 2 Mar 1972 WorldLII flag 7
United States v W Banks L L 442 F2d 43 United States Court of Appeals, Eighth Circuit United States 28 Apr 1971 WorldLII flag
Baird v Commissioner of Internal Revenue 438 F2d 490 United States Court of Appeals, Third Circuit United States 12 Feb 1971 WorldLII flag 9
Baird v Commissioner of Internal Revenue [1970] USCA3 461 United States Court of Appeals, Third Circuit United States 18 Sep 1970 WorldLII flag 2
Camien v Commissioner of Internal Revenue 420 F2d 283 United States Court of Appeals, Eighth Circuit United States 16 Jan 1970 WorldLII flag 4
Barnes v Commissioner of Internal Revenue 408 F2d 65 United States Court of Appeals, Seventh Circuit United States 10 Apr 1969 WorldLII flag 9
Barnes v Commissioner of Internal Revenue [1969] USCA7 81 United States Court of Appeals, Seventh Circuit United States 5 Mar 1969 WorldLII flag
Mills v Commissioner of Internal Revenue 399 F2d 744 United States Court of Appeals, Fourth Circuit United States 3 Sep 1968 WorldLII flag 4
Mills v Commissioner of Internal Revenue [1968] USCA4 177 United States Court of Appeals, Fourth Circuit United States 7 Mar 1968 WorldLII flag 1
Estate Goodall v Commissioner of Internal Revenue 391 F2d 775 United States Court of Appeals, Eighth Circuit United States 5 Mar 1968 WorldLII flag 19
Ehlers v P Vinal [1967] USCA8 173 United States Court of Appeals, Eighth Circuit United States 8 Sep 1967 WorldLII flag
Ehlers v P Vinal 382 F2d 58 United States Court of Appeals, Eighth Circuit United States 15 Aug 1967 WorldLII flag 8
Commissioner of Internal Revenue v R Riss R Riss 374 F2d 161 United States Court of Appeals, Eighth Circuit United States 10 Mar 1967 WorldLII flag 21
Oliver v Commissioner of Internal Revenue 364 F2d 575 United States Court of Appeals, Eighth Circuit United States 2 Aug 1966 WorldLII flag 4
Wells-Lee v Commissioner of Internal Revenue 360 F2d 665 United States Court of Appeals, Eighth Circuit United States 10 May 1966 WorldLII flag 9
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
Mitchell v Stephens 353 F2d 129 United States Court of Appeals, Eighth Circuit United States 24 Nov 1965 WorldLII flag 21
Estate Geiger v Commissioner of Internal Revenue [1965] USCA8 236 United States Court of Appeals, Eighth Circuit United States 20 Oct 1965 WorldLII flag
United States v Wardlaw 344 F2d 225 United States Court of Appeals, Fifth Circuit United States 8 Apr 1965 WorldLII flag 2
Pinder v United States 330 F2d 119 United States Court of Appeals, Fifth Circuit United States 8 Apr 1964 WorldLII flag 11
Lessmann v Commissioner of Internal Revenue 327 F2d 990 United States Court of Appeals, Eighth Circuit United States 19 Feb 1964 WorldLII flag 20

Legislation Cited

Legislation Name Provision
Eighteenth Amendment

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Frank v Commissioner of Internal Revenue 321 F2d 143 United States Court of Appeals, Eighth Circuit United States 9 Sep 1963 WorldLII flag 7
Idol v Commissioner of Internal Revenue 319 F2d 647 United States Court of Appeals, Eighth Circuit United States 3 Jul 1963 WorldLII flag 10
Merritt v Commissioner of Internal Revenue 301 F2d 484 United States Court of Appeals, Fifth Circuit United States 21 May 1962 WorldLII flag 21
Schoenberg v Commissioner of Internal Revenue 302 F2d 416 United States Court of Appeals, Eighth Circuit United States 24 Apr 1962 WorldLII flag 27
Millikin v Commissioner of Internal Revenue 298 F2d 830 United States Court of Appeals, Fourth Circuit United States 31 Jan 1962 WorldLII flag 7
Hoffman v Commissioner of Internal Revenue 298 F2d 784 United States Court of Appeals, Third Circuit United States 25 Jan 1962 WorldLII flag 18
Schroeder v Commissioner of Internal Revenue 291 F2d 649 United States Court of Appeals, Eighth Circuit United States 23 Jun 1961 WorldLII flag 9
United States v Ekberg 291 F2d 913 United States Court of Appeals, Eighth Circuit United States 21 Jun 1961 WorldLII flag 12
Commissioner of Internal Revenue v H Smith K Griffin 285 F2d 91 United States Court of Appeals, Fifth Circuit United States 6 Dec 1960 WorldLII flag 13
Weir v Commissioner of Internal Revenue 283 F2d 675 United States Court of Appeals, Sixth Circuit United States 2 Nov 1960 WorldLII flag 22
Gunn v United States 283 F2d 358 United States Court of Appeals, Eighth Circuit United States 20 Oct 1960 WorldLII flag 12
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 flag 787
Schultz v Commissioner of Internal Revenue 278 F2d 927 United States Court of Appeals, Fifth Circuit United States 30 May 1960 WorldLII flag 4
Tank v Commissioner of Internal Revenue 270 F2d 477 United States Court of Appeals, Sixth Circuit United States 18 Sep 1959 WorldLII flag 5
Gordon v Commissioner of Internal Revenue 268 F2d 105 United States Court of Appeals, Third Circuit United States 20 Apr 1959 WorldLII flag 4
Harp v Commissioner of Internal Revenue 263 F2d 139 United States Court of Appeals, Sixth Circuit United States 11 Feb 1959 WorldLII flag 13
Carter v Commissioner of Internal Revenue 257 F2d 595 United States Court of Appeals, Fifth Circuit United States 30 Jun 1958 WorldLII flag 8
Scofield v A J Lewis M 251 F2d 128 United States Court of Appeals, Fifth Circuit United States 20 Jan 1958 WorldLII flag 16
United States v Serrian 251 F2d 311 United States Court of Appeals, Ninth Circuit United States 21 Dec 1957 WorldLII flag 17
Anderson v Commissioner of Internal Revenue 250 F2d 242 United States Court of Appeals, Fifth Circuit United States 6 Dec 1957 WorldLII flag 48
Gunn v Commissioner of Internal Revenue 247 F2d 359 United States Court of Appeals, Eighth Circuit United States 8 Aug 1957 WorldLII flag 10
Estate Phillips v Commissioner of Internal Revenue (1957) 246 F2d 209 United States Court of Appeals, Fifth Circuit United States 16 Jul 1957 WorldLII flag 24
Banks v United States 245 F2d 411 United States Court of Appeals, Eighth Circuit United States 17 Jun 1957 WorldLII flag 2
Cullers v Commissioner of Internal Revenue 237 F2d 611 United States Court of Appeals, Eighth Circuit United States 18 Oct 1956 WorldLII flag 24
Bodoglau v Commissioner of Internal Revenue 230 F2d 336 United States Court of Appeals, Seventh Circuit United States 29 Feb 1956 WorldLII flag 28
Archer v Commissioner of Internal Revenue 227 F2d 270 United States Court of Appeals, Fifth Circuit United States 25 Nov 1955 WorldLII flag 30
Banks v United States 223 F2d 884 United States Court of Appeals, Eighth Circuit United States 25 Jul 1955 WorldLII flag 20
Marcella v Commissioner of Internal Revenue 222 F2d 878 United States Court of Appeals, Eighth Circuit United States 1 Jun 1955 WorldLII flag 19
Weiss v Commissioner of Internal Revenue 221 F2d 152 United States Court of Appeals, Eighth Circuit United States 15 Apr 1955 WorldLII flag 12
Holland v United States 348 US 121; 99 L Ed 150; 75 SCt 127 United States Supreme Court United States 31 Jan 1955 WorldLII flag 1146
Banks v United States 204 F2d 666 United States Court of Appeals, Eighth Circuit United States 16 Jun 1953 WorldLII flag 26
Heil Beauty Supplies v Commissioner of Internal Revenue 199 F2d 193 United States Court of Appeals, Eighth Circuit United States 15 Oct 1952 WorldLII flag 25
Tool Supply Co v Commissioner of Internal Revenue 182 F2d 300 United States Court of Appeals, Tenth Circuit United States 8 May 1950 WorldLII flag 21
United States v Johnson 319 US 503; 87 L Ed 1546; 63 SCt 1233 United States Supreme Court United States 11 Oct 1943 WorldLII flag 273
Helvering v Pfeiffer 302 US 247; 82 L Ed 231; 58 SCt 159 United States Supreme Court United States 6 Dec 1937 WorldLII flag 33
Helvering v Taylor 293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623 United States Supreme Court United States 7 Jan 1935 WorldLII flag 269
Welch v Helvering 290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8 United States Supreme Court United States 6 Nov 1933 WorldLII flag 446
368 US 985; 82 SCt 598; 7 l Ed 2d 523 368 US 985; 82 SCt 598; 7 L Ed 2d 523 United States Supreme Court United States circa 1950 Westlaw flag 25
cert denied 356 US 950; 78 SCt 915; 2 L Ed 2d 844 United States Supreme Court United States circa 1950 Westlaw flag 47
350 US 986; 76 SCt 472; 100 l Ed 853 350 US 986; 76 SCt 472; 100 L Ed 853 United States Supreme Court United States Westlaw flag 22
Brown v United States 348 US 905; 75 SCt 311; 99 L Ed 710 United States Supreme Court United States Westlaw flag 46
Banks v United States 347 US 1007; 74 SCt 861; 98 L Ed 1132 United States Supreme Court United States Westlaw flag 6
346 US 857 346 US 857; 98 L Ed 370; 74 SCt 72 United States Supreme Court United States Westlaw flag 18
Albright v United States 173 F2d 339 United States Westlaw flag 21
See Andrews v St Louis Joint Stock Land Bank 127 F2d 799 United States Westlaw flag 5
United States v Banks 108 FSupp 14 United States Westlaw flag 1
Wiget v Becker 84 F2d 706 United States Westlaw flag 7
82 SCt 242; 7 l Ed 2d 135 82 SCt 242; 7 L Ed 2d 135 United States Westlaw flag 1
Rand v Helvering 77 F2d 450 United States Westlaw flag 9
75 SCt 99 75 SCt 99 United States Westlaw flag 4
Bennett v Commissioner 30 Tax Cas 114 United Kingdom flag 8
Frost v Commissioner 28 Tax Cas 1118 United Kingdom flag 3
SoRelle v Commissioner 22 Tax Cas 459 United Kingdom flag 10

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