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Commissioner v Tellier     68

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GHTZ and Commissioner of Taxation (Taxation)	[2024] AATA 453	Administrative Appeals Tribunal	Australia	14 Mar 2024	AustLII		1
De Marco v Chief Commissioner of State Revenue	[2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2013	AustLII		20
McGraw v Commissioner of Internal Revenue	384 F3d 965	United States Court of Appeals, Eighth Circuit	United States	24 Sep 2004	WorldLII
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue	355 F3d 997	United States Court of Appeals, Seventh Circuit	United States	21 Jan 2004	WorldLII		1
In Re: Microsoft Corporation Antitrust Litigation	355 F3d 322	United States Court of Appeals, Fourth Circuit	United States	15 Jan 2004	WorldLII		2
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
Capital Video Corporation v Commissioner of Internal Revenue	311 F3d 458	United States Court of Appeals, First Circuit	United States	27 Nov 2002	WorldLII		2
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
Smith v Commissioner of Internal Revenue	300 F3d 1023	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2002	WorldLII		2
Wells Fargo & Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	224 F3d 874	United States Court of Appeals, Eighth Circuit	United States	29 Aug 2000	WorldLII		4
Iroquois Gas Transmission System Lp v Federal Energy Regulatory Commission	145 F3d 398; 330 USApp DC 271	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 Jul 1998	WorldLII		2
Arizona Oddfellow-Rebekah Housing Inc v United States Department of Housing and Urban Development	125 F3d 771	United States Court of Appeals, Ninth Circuit	United States	10 Sep 1997	WorldLII
United States v Foley	73 F3d 484; 77 AFTR2d 96-389	United States Court of Appeals, Second Circuit	United States	4 Jan 1996	WorldLII		19
United States v Sarbello	985 F2d 716; 61 USLW 2487	United States Court of Appeals, Third Circuit	United States	2 Feb 1993	WorldLII		21
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 Church of Scientology Western	973 F2d 715; 70 AFTR2d 92-5574	United States Court of Appeals, Ninth Circuit	United States	19 Aug 1992	WorldLII		2
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Mountain States Telephone and Telegraph Co v Federal Communications Commission	939 F2d 1021; 124 PUR4th 177; 291 USApp DC 193	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Oct 1991	WorldLII		5
Accardo v Commissioner of Internal Revenue	942 F2d 444; 68 AFTR2d 91-5418	United States Court of Appeals, Seventh Circuit	United States	9 Oct 1991	WorldLII		7
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Stephens v Commissioner of Internal Revenue	905 F2d 667; 59 USLW 2008; 66 AFTR2d 90-5147; 112 ALRFed 771	United States Court of Appeals, Second Circuit	United States	11 Jun 1990	WorldLII		4
Danville Plywood Corporation v United States	899 F2d 3; 65 AFTR2d 90-982	United States Court of Appeals, Federal Circuit	United States	21 Mar 1990	WorldLII		4
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
Sammons v Commissioner of Internal Revenue	838 F2d 330; 61 AFTR2d 88-544	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1988	WorldLII		11
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Car-Ron Asphalt Paving Co Inc v Commissioner of Internal Revenue	758 F2d 1132; 55 AFTR2d 85-1258	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1985	WorldLII		1
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
Raymond Bertolini Trucking Co v Commissioner of Internal Revenue	736 F2d 1120	United States Court of Appeals, Sixth Circuit	United States	21 Jun 1984	WorldLII		3
Diggs v Commissioner of Internal Revenue	715 F2d 245	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1983	WorldLII		2
Mason and Dixon Lines Incorporated v United States	708 F2d 1043	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1983	WorldLII		4
David Webb Co Inc v Commissioner of Internal Revenue	708 F2d 1254	United States Court of Appeals, Seventh Circuit	United States	27 May 1983	WorldLII		6
Bob Jones University v United States	461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157	United States Supreme Court	United States	24 May 1983	WorldLII		174
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
Stemkowski v Commissioner of Internal Revenue	690 F2d 40	United States Court of Appeals, Second Circuit	United States	17 Sep 1982	WorldLII		2
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue	685 F2d 212	United States Court of Appeals, Seventh Circuit	United States	9 Aug 1982	WorldLII		9
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
White Trucking Co Inc v Commissioner of Internal Revenue	601 F2d 867	United States Court of Appeals, Fifth Circuit	United States	30 Aug 1979	WorldLII		9
Jack's Cookie Co v United States	597 F2d 395	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1979	WorldLII		2
Equitable Life Assurance Society of United States v J Macgill	551 F2d 978	United States Court of Appeals, Fifth Circuit	United States	16 Jun 1977	WorldLII		9
Texas Instruments Incorporated v United States	551 F2d 599	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1977	WorldLII		5
Tulia Feedlot, Inc v United States	513 F2d 800	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1975	WorldLII		14
Cummings v Commissioner of Internal Revenue	506 F2d 449	United States Court of Appeals, Second Circuit	United States	14 Apr 1975	WorldLII		4
Madden v Commissioner of Internal Revenue	514 F2d 1149	United States Court of Appeals, Ninth Circuit	United States	9 Apr 1975	WorldLII		3
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	WorldLII		4
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
United States v Becker	461 F2d 230	United States Court of Appeals, Second Circuit	United States	30 May 1972	WorldLII		50
Bayou Verret Land Co v Commissioner of Internal Revenue	450 F2d 850	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII		2
Commissioner v Lincoln Savings & Loan Ass'n	403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519	United States Supreme Court	United States	14 Jun 1971	WorldLII		46
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Central Cooperative v Bookwalter	427 F2d 1341	United States Court of Appeals, Eighth Circuit	United States	23 Jul 1970	WorldLII		3
Helgerson v United States	426 F2d 1293	United States Court of Appeals, Eighth Circuit	United States	19 Jun 1970	WorldLII		6
Central Cooperative v Bookwalter	[1970] USCA8 164	United States Court of Appeals, Eighth Circuit	United States	8 Jun 1970	WorldLII
Helgerson v United States	[1970] USCA8 159	United States Court of Appeals, Eighth Circuit	United States	5 Jun 1970	WorldLII
Lincoln Savings and Loan Association v Commissioner of Internal Revenue	[1970] USCA9 229	United States Court of Appeals, Ninth Circuit	United States	18 Mar 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Lincoln Savings and Loan Association v Commissioner of Internal Revenue	422 F2d 90	United States Court of Appeals, Ninth Circuit	United States	3 Feb 1970	WorldLII		3
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
Glimco v Commissioner of Internal Revenue	[1968] USCA7 380	United States Court of Appeals, Seventh Circuit	United States	9 Dec 1968	WorldLII		2
Glimco v Commissioner of Internal Revenue	397 F2d 537	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1968	WorldLII		5
Canton v United States	388 F2d 985	United States Court of Appeals, Eighth Circuit	United States	8 Feb 1968	WorldLII		5
United States v General Bancshares Corporation General Bancshares Corporation	388 F2d 184	United States Court of Appeals, Eighth Circuit	United States	2 Jan 1968	WorldLII		4
Horn v Commissioner of Internal Revenue	387 F2d 621	United States Court of Appeals, Fifth Circuit	United States	21 Dec 1967	WorldLII		3
Transport Manufacturing Equipment Co of Delaware v Commissioner of Internal Revenue	374 F2d 173	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII		5
United States v Omaha Live Stock Traders Exchange	366 F2d 749	United States Court of Appeals, Eighth Circuit	United States	13 Oct 1966	WorldLII		1
Parker v Commissioner	365 F2d 792	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1966	WorldLII		14
United States v Andreadis	366 F2d 423	United States Court of Appeals, Second Circuit	United States	1 Sep 1966	WorldLII		42
Logan Lumber Co v Commissioner	365 F2d 846	United States Court of Appeals, Fifth Circuit	United States	15 Aug 1966	WorldLII		27

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tellier v Commissioner of Internal Revenue	342 F2d 690	United States Court of Appeals, Second Circuit	United States	16 Feb 1965	WorldLII		4
Peckham v Commissioner of Internal Revenue	327 F2d 855	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1963	WorldLII		4
Bell v Commissioner of Internal Revenue	320 F2d 953	United States Court of Appeals, Eighth Circuit	United States	12 Aug 1963	WorldLII		8
United States v Gilmore	372 US 39; 9 L Ed 2d 570; 83 SCt 623	United States Supreme Court	United States	18 Feb 1963	WorldLII		85
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
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
Acker v Commissioner of Internal Revenue	258 F2d 568	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1958	WorldLII		33
Hoover Motor Express Co v United States	356 US 38; 2 L Ed 2d 568; 78 SCt 511	United States Supreme Court	United States	14 Apr 1958	WorldLII		19
Commissioner v Sullivan	356 US 27; 2 L Ed 2d 559; 78 SCt 512	United States Supreme Court	United States	17 Mar 1958	WorldLII		25
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII		43
United States v Tellier	255 F2d 441	United States Court of Appeals, Second Circuit	United States	10 Dec 1957	WorldLII		46
Commissioner of Internal Revenue v Schwartz L	232 F2d 94	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1956	WorldLII		7
Joseph v Commissioner	(1956) 26 Tax Cas 562		United Kingdom	circa 1956			4
Chandler v Fretag	348 US 3; 99 L Ed 4; 75 SCt 1	United States Supreme Court	United States	8 Nov 1954	WorldLII		119
Lilly v Commissioner	343 US 90; 96 L Ed 769; 72 SCt 497	United States Supreme Court	United States	10 Mar 1952	WorldLII		43
Trust of Bingham v Commissioner	325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212	United States Supreme Court	United States	4 Jun 1945	WorldLII		90
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Textile Mills Securities Corporation v Commissioner	314 US 326; 86 L Ed 249; 62 SCt 272	United States Supreme Court	United States	8 Dec 1941	WorldLII		53
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
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		446
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII		54
United States v Sullivan	274 US 259; 71 L Ed 1037; 47 SCt 607	United States Supreme Court	United States	16 May 1927	WorldLII		150
McCulloch v Maryland	17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278	United States Supreme Court	United States	1 Feb 1819	WorldLII		898
382 US 808; 86 SCt 81; 15 l Ed 2d 58	382 US 808; 86 SCt 81; 15 L Ed 2d 58	United States Supreme Court	United States		Westlaw		11
Gideon v Wainwright	372 US 335; 83 SCt 792; 9 L Ed 2d 799	United States Supreme Court	United States		Westlaw		1315
Port v United States	163 FSupp 645; 143 Ct Cl 334		United States		Westlaw		5
112 University of Pennsylvania Law Review 1089	112 University of Pennsylvania Law Review 1089	University of Pennsylvania Law Review	United States		HeinOnline / LexisNexis		2
Comment, Business Expenses, Disallowances, and Public Policy	72 Yale Law Journal 108	Yale Law Journal	United States		HeinOnline / Westlaw		8
Matter of Legislative Grace	56 Harvard Law Review 1142	Harvard Law Review	United States		HeinOnline / LexisNexis		7
Burroughs Bldg Material Co v Commissioner	47 F2d 178		United States		Westlaw		12
Lamont, Controversial Aspects of Ordinary and Necessary Business Expense	42 Taxes The Tax Magazine 808	Taxes: The Tax Magazine	United States		HeinOnline		1
Brookes, Litigation Expenses and the Income Tax	12 Tax Law Review 241	Tax Law Review	United States		HeinOnline / Westlaw		10
Commissioner v Longhorn Portland Cement Co	3 Tax Cas 310		United Kingdom				2
2 Bta 229	2 BTA 229		United States				2
1 Bta 214	1 BTA 214		United States				5