Churder v United States
|
387 F2d 825
|
United States Court of Appeals, Eighth Circuit
|
United States
|
9 Jan 1968
|
WorldLII
|
|
32 
|
Meyer v Commissioner of Internal Revenue
|
383 F2d 883
|
United States Court of Appeals, Eighth Circuit
|
United States
|
6 Oct 1967
|
WorldLII
|
|
1
|
Gordon Turnbull Inc v Commissioner of Internal Revenue
|
373 F2d 87
|
United States Court of Appeals, Fifth Circuit
|
United States
|
1 Feb 1967
|
WorldLII
|
|
7
|
Henry Van Hummell Inc v Commissioner of Internal Revenue
|
364 F2d 746
|
United States Court of Appeals, Tenth Circuit
|
United States
|
15 Aug 1966
|
WorldLII
|
|
18
|
United States v Bell
|
363 F2d 94
|
United States Court of Appeals, Eighth Circuit
|
United States
|
14 Jul 1966
|
WorldLII
|
|
11
|
Wells-Lee v Commissioner of Internal Revenue
|
360 F2d 665
|
United States Court of Appeals, Eighth Circuit
|
United States
|
10 May 1966
|
WorldLII
|
|
9
|
Dyer v Commissioner of Internal Revenue
|
352 F2d 948
|
United States Court of Appeals, Eighth Circuit
|
United States
|
1 Dec 1965
|
WorldLII
|
|
2
|
Iowa Southern Utilities Co v Commissioner of Internal Revenue
|
333 F2d 382
|
United States Court of Appeals, Eighth Circuit
|
United States
|
25 Jun 1964
|
WorldLII
|
|
13
|
United States v Merz
|
376 US 192; 11 L Ed 2d 629; 84 SCt 639
|
United States Supreme Court
|
United States
|
6 Apr 1964
|
WorldLII
|
|
85  
|
Hamm v Commissioner
|
325 F2d 934
|
United States Court of Appeals, Eighth Circuit
|
United States
|
30 Dec 1963
|
WorldLII
|
|
29 
|
Swallow v United States
|
325 F2d 97
|
United States Court of Appeals, Tenth Circuit
|
United States
|
12 Dec 1963
|
WorldLII
|
|
11
|
Banks v Commissioner of Internal Revenue
|
322 F2d 530
|
United States Court of Appeals, Eighth Circuit
|
United States
|
12 Sep 1963
|
WorldLII
|
|
28 
|
Idol v Commissioner of Internal Revenue
|
319 F2d 647
|
United States Court of Appeals, Eighth Circuit
|
United States
|
3 Jul 1963
|
WorldLII
|
|
10
|
Campbell County State Bank Incorporated of Herreid South Dakota v Commissioner of Internal Revenue
|
311 F2d 374
|
United States Court of Appeals, Eighth Circuit
|
United States
|
3 Jan 1963
|
WorldLII
|
|
9
|
Oyster Shell Products Corporation v Commissioner of Internal Revenue
|
313 F2d 449
|
United States Court of Appeals, Second Circuit
|
United States
|
13 Dec 1962
|
WorldLII
|
|
13
|
Burlington Truck Lines, Inc v United States
|
371 US 156; 9 L Ed 2d 207; 83 SCt 239
|
United States Supreme Court
|
United States
|
3 Dec 1962
|
WorldLII
|
|
541    
|
Loco Realty Co v Commissioner of Internal Revenue
|
306 F2d 207
|
United States Court of Appeals, Eighth Circuit
|
United States
|
1 Aug 1962
|
WorldLII
|
|
13
|
Malat v Commissioner of Internal Revenue
|
302 F2d 700
|
United States Court of Appeals, Ninth Circuit
|
United States
|
17 Jul 1962
|
WorldLII
|
|
6
|
United States Reid v S Richmond
|
295 F2d 83
|
United States Court of Appeals, Second Circuit
|
United States
|
18 Dec 1961
|
WorldLII
|
|
7
|
Tehan v Commissioner of Internal Revenue
|
295 F2d 895
|
United States Court of Appeals, Seventh Circuit
|
United States
|
9 Nov 1961
|
WorldLII
|
|
2
|
Arc Realty Co v Commissioner of Internal Revenue
|
295 F2d 98
|
United States Court of Appeals, Eighth Circuit
|
United States
|
17 Oct 1961
|
WorldLII
|
|
23 
|
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
|
|
46 
|
American Metal Products Corporation v Commissioner of Internal Revenue
|
287 F2d 860
|
United States Court of Appeals, Eighth Circuit
|
United States
|
29 Mar 1961
|
WorldLII
|
|
9
|
Industrial Aggregate Co v United States
|
284 F2d 639
|
United States Court of Appeals, Eighth Circuit
|
United States
|
29 Nov 1960
|
WorldLII
|
|
14
|
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    
|
Revell Inc v A Riddell Malat
|
273 F2d 649
|
United States Court of Appeals, Ninth Circuit
|
United States
|
23 Mar 1960
|
WorldLII
|
|
7
|
Dixie Inc v Commissioner of Internal Revenue
|
277 F2d 526
|
United States Court of Appeals, Second Circuit
|
United States
|
7 Mar 1960
|
WorldLII
|
|
18
|
[1960-1] CB 700
|
[1960-1] CB 700
|
|
|
circa 1960
|
|
|
1
|
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd
|
265 F2d 320
|
United States Court of Appeals, Sixth Circuit
|
United States
|
10 Apr 1959
|
WorldLII
|
|
9
|
Kerr-Cochran v Commissioner of Internal Revenue
|
253 F2d 121
|
United States Court of Appeals, Eighth Circuit
|
United States
|
11 Mar 1958
|
WorldLII
|
|
7
|
Hedberg-Freidheim Contracting Co v Commissioner of Internal Revenue
|
251 F2d 839
|
United States Court of Appeals, Eighth Circuit
|
United States
|
6 Feb 1958
|
WorldLII
|
|
3
|
Pelton Steel Casting Co v Commissioner of Internal Revenue
|
251 F2d 278
|
United States Court of Appeals, Seventh Circuit
|
United States
|
7 Jan 1958
|
WorldLII
|
|
18
|
Mills v Commissioner of Internal Revenue
|
250 F2d 55
|
United States Court of Appeals, First Circuit
|
United States
|
4 Dec 1957
|
WorldLII
|
|
1
|
Smoot Sand Gravel Corporation v Commissioner of Internal Revenue
|
241 F2d 197
|
United States Court of Appeals, Fourth Circuit
|
United States
|
8 Mar 1957
|
WorldLII
|
|
19
|
Sethia v John
|
(1957) 28 Tax Cas 153
|
|
United Kingdom
|
circa 1957
|
|
|
7
|
Miller v Commissioner of Internal Revenue
|
231 F2d 8
|
United States Court of Appeals, Fifth Circuit
|
United States
|
27 Mar 1956
|
WorldLII
|
|
1
|
Commissioner of Internal Revenue v Southwest Exploration Co
|
350 US 308; 100 L Ed 347; 76 SCt 395
|
United States Supreme Court
|
United States
|
27 Feb 1956
|
WorldLII
|
|
101  
|
Bride v Commissioner of Internal Revenue
|
224 F2d 39
|
United States Court of Appeals, Eighth Circuit
|
United States
|
1 Aug 1955
|
WorldLII
|
|
7
|
[1954-1] CB 64
|
[1954-1] CB 64
|
|
|
circa 1954
|
|
|
1
|
Platt v Commissioner of Internatl Revenue
|
207 F2d 697
|
United States Court of Appeals, Seventh Circuit
|
United States
|
26 Oct 1953
|
WorldLII
|
|
3
|
Commissioner of Internal Revenue v Hawkeye Petroleum Corporation
|
205 F2d 957
|
United States Court of Appeals, Eighth Circuit
|
United States
|
5 Aug 1953
|
WorldLII
|
|
5
|
Koppelman v Commissioner of Internal Revenue
|
202 F2d 955
|
United States Court of Appeals, Eighth Circuit
|
United States
|
23 Mar 1953
|
WorldLII
|
|
3
|
[1953] Treas Regs 1611-2
|
[1953] Treas Regs 1611-2
|
|
United States
|
circa 1953
|
|
|
1
|
[1953-1] CB 227
|
[1953-1] CB 227
|
|
|
circa 1953
|
|
|
1
|
Stow Mfg Co v Commissioner of Internal Revenue
|
190 F2d 723
|
United States Court of Appeals, Second Circuit
|
United States
|
17 Jul 1951
|
WorldLII
|
|
3
|
Birmingham v Loetscher Co
|
188 F2d 78
|
United States Court of Appeals, Eighth Circuit
|
United States
|
11 Apr 1951
|
WorldLII
|
|
9
|
United States v United States Gypsum Co
|
333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525
|
United States Supreme Court
|
United States
|
5 Apr 1948
|
WorldLII
|
|
2969    
|
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
|
|
113  
|
Dixie Pine Products Co v Commissioner
|
320 US 516; 88 L Ed 270; 64 SCt 364
|
United States Supreme Court
|
United States
|
3 Jan 1944
|
WorldLII
|
|
96  
|
Helvering v Chicago Stock Yards Co
|
318 US 693; 87 L Ed 1086; 63 SCt 843
|
United States Supreme Court
|
United States
|
12 Apr 1943
|
WorldLII
|
|
28 
|
Hormel v Helvering
|
312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037
|
United States Supreme Court
|
United States
|
17 Mar 1941
|
WorldLII
|
|
539    
|
J E Riley Investment Co v Commissioner
|
311 US 55; 85 L Ed 36; 61 SCt 95
|
United States Supreme Court
|
United States
|
12 Nov 1940
|
WorldLII
|
|
93  
|
Helvering v National Grocery Co
|
304 US 282; 82 L Ed 1346; 58 SCt 932
|
United States Supreme Court
|
United States
|
16 May 1938
|
WorldLII
|
|
106  
|
James Ashmore, Appellant, Frederic Lees, Respondent
|
[1845] EngR 1278; (1845) 2 CB 31; 135 ER 851; 15 LJCP 65
|
Court of Common Pleas
|
United Kingdom
|
circa 1845
|
CommonLII
|
|
4
|
London Packet
|
364 US 835; 5 L Ed 2d 60; 81 SCt 58; 5 Wheat 132; 5 L Ed 52
|
United States Supreme Court
|
United States
|
20 Feb 1820
|
WorldLII
|
|
111  
|
Perma-Home Corporation v United States
|
389 US 842; 88 SCt 81; 19 L Ed 2d 107
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
14
|
387 Sec 291
|
387 SEC 291
|
|
United States
|
|
|
|
1
|
cert denied
|
386 US 956; 18 L Ed 2d 102; 87 SCt 1019
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
41 
|
379 US 946; 85 SCt 438
|
379 US 946; 85 SCt 438
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
19
|
American-Hawaiian SS Co v Dillon
|
379 US 945; 13 L Ed 2d 543; 85 SCt 437
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
23 
|
cert denied
|
377 US 993; 84 SCt 1920; 12 L Ed 2d 1046
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
101  
|
371 US 934; 83 SCt 308; 9 l Ed 2d 271
|
371 US 934; 83 SCt 308; 9 L Ed 2d 271
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
11
|
356 US 958; 78 SCt 995; 2 l Ed 2d 1066
|
356 US 958; 78 SCt 995; 2 L Ed 2d 1066
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
23 
|
354 US 922; 77 SCt 1383; 1 l Ed 2d 1437
|
354 US 922; 77 SCt 1383; 1 L Ed 2d 1437
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
43 
|
350 US 883
|
350 US 883; 76 SCt 135; 100 L Ed 778; 107 USPQ 362
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
29 
|
342 US 904; 72 SCt 295; 96 l Ed 677
|
342 US 904; 72 SCt 295; 96 L Ed 677
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
4
|
325 f2d 94
|
325 F2d 94
|
|
United States
|
|
Westlaw
|
|
1
|
Blaffer v Commissioner of Internal Revenue
|
308 US 559; 84 L Ed 469; 60 SCt 91
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
7
|
186 Treas Regs 111
|
186 Treas Regs 111
|
|
United States
|
|
|
|
1
|
Burford Oil Co v Commissioner of Internal Revenue
|
153 F2d 745
|
|
United States
|
|
Westlaw
|
|
5
|
Sisto Financial Corporation v Commissioner
|
149 F2d 268
|
|
United States
|
|
Westlaw
|
|
12
|
Riegel Textile Corporation v United States
|
148 Ct Cl 317
|
|
United States
|
|
|
|
1
|
FHE Oil Co v Commissioner
|
147 F2d 1002
|
|
United States
|
|
Westlaw
|
|
4
|
Ravencliffs Dev Co v United States
|
144 FSupp 131
|
|
United States
|
|
Westlaw
|
|
1
|
Commissioner of Internal Revenue v Sklar Oil Co
|
134 F2d 221
|
|
United States
|
|
Westlaw
|
|
1
|
Commissioner of Internal Revenue v Titus Oil & Inv Co
|
132 F2d 969
|
|
United States
|
|
Westlaw
|
|
1
|
Boone County Coal Corporation v United States
|
121 F2d 988
|
|
United States
|
|
Westlaw
|
|
1
|
See, In re Automatic Equipment Mfg Co
|
106 FSupp 699
|
|
United States
|
|
Westlaw
|
|
3
|
Commissioner of Internal Revenue v W S Farish & Co
|
104 F2d 833
|
|
United States
|
|
Westlaw
|
|
7
|
80 SCt 160
|
80 SCt 160
|
|
United States
|
|
Westlaw
|
|
1
|
76 Yale Law Journal 793
|
76 Yale Law Journal 793
|
Yale Law Journal
|
United States
|
|
HeinOnline / Westlaw
|
|
1
|
62 f2d 951
|
62 F2d 951
|
|
United States
|
|
Westlaw
|
|
5
|
Sterling Oil & Gas Co v Lucas
|
51 F2d 413
|
|
United States
|
|
Westlaw
|
|
3
|
46 Tax Cas 65
|
46 Tax Cas 65
|
|
United Kingdom
|
|
|
|
3
|
Nat Harrison Assocs , Inc v Commissioner
|
42 Tax Cas 601
|
|
United Kingdom
|
|
|
|
7
|
J Gordon Turnbull, Inc v Commissioner
|
41 Tax Cas 358
|
|
United Kingdom
|
|
|
|
3
|
Jacob J Shubert v Commissioner
|
41 Tax Cas 243
|
|
United Kingdom
|
|
|
|
2
|
39 Tax Cas 869
|
39 Tax Cas 869
|
|
United Kingdom
|
|
|
|
1
|
38 Bta 150
|
38 BTA 150
|
|
United States
|
|
|
|
2
|
29 Tax Cas 940
|
29 Tax Cas 940
|
|
United Kingdom
|
|
|
|
1
|
28 Bta 635
|
28 BTA 635
|
|
United States
|
|
|
|
1
|
25 Bta 902
|
25 BTA 902
|
|
United States
|
|
|
|
1
|
23 Tax Cas 565
|
23 Tax Cas 565
|
|
United Kingdom
|
|
|
|
2
|
21 Bta 718
|
21 BTA 718
|
|
United States
|
|
|
|
1
|
Bentex Oil Corporation
|
20 Tax Cas 565
|
|
United Kingdom
|
|
|
|
2
|
18 Tax Cas 1229
|
18 Tax Cas 1229
|
|
United Kingdom
|
|
|
|
3
|
18 Tax Cas 1223
|
18 Tax Cas 1223
|
|
United Kingdom
|
|
|
|
2
|
Kurtzon v Commissioner
|
17 Tax Cas 1542
|
|
United Kingdom
|
|
|
|
4
|
14 Tax Cas 1440
|
14 Tax Cas 1440
|
|
United Kingdom
|
|
|
|
1
|
Couzens v Commissioner
|
11 BTA 1040
|
|
United States
|
|
|
|
15
|
Kimball-Diamond Milling Co v Commissioner
|
10 Tax Cas 7
|
|
United Kingdom
|
|
|
|
4
|
Terminal Wine Co v Commissioner
|
1 BTA 697
|
|
United States
|
|
|
|
4
|