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Kem v Commissioner of Internal Revenue   flag 

432 F2d 961
United States Court of Appeals, Ninth Circuit
United States
11th September, 1970

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Everson v United States 108 F3d 234; 79 AFTR2d 97-1335 United States Court of Appeals, Ninth Circuit United States 4 Mar 1997 WorldLII flag
Watson Land Co v Commissioner of Internal Revenue 799 F2d 571; 58 AFTR2d 86-5783 United States Court of Appeals, Ninth Circuit United States 12 Sep 1986 WorldLII flag
New Orleans Trust Division v United States 740 F2d 382 United States Court of Appeals, Fifth Circuit United States 4 Sep 1984 WorldLII flag
Royal St Louis Inc v United States 578 F2d 1017 United States Court of Appeals, Fifth Circuit United States 23 Aug 1978 WorldLII flag
Kem v Commissioner of Internal Revenue [1970] USCA9 1162 United States Court of Appeals, Ninth Circuit United States 10 Dec 1970 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Zelco Inc v Commissioner of Internal Revenue 331 F2d 418 United States Court of Appeals, First Circuit United States 11 May 1964 WorldLII flag
World Publishing Co v Commissioner of Internal Revenue 299 F2d 614 United States Court of Appeals, Eighth Circuit United States 21 Feb 1962 WorldLII flag
Massey Motors, Inc v United States 364 US 92; 80 SCt 1411; 4 L Ed 2d 1592 United States Supreme Court United States 27 Jun 1960 WorldLII flag
Commissioner of Internal Revenue v Moore 207 F2d 265 United States Court of Appeals, Ninth Circuit United States 5 Nov 1953 WorldLII flag
Atlantic Coast Line RR v Commissioner of Internal Revenue (1936) 81 F2d 309 United States circa 1936 Westlaw flag
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag
North Carolina Midland Ry v United States 143 Ct Cl 30; 163 FSupp 610 United States Westlaw flag
Alaska Realty Co v Commissioner of Internal Revenue 141 F2d 675 United States Westlaw flag
Lamson Bldg Co v Commissioner of Internal Revenue 141 F2d 408 United States Westlaw flag
St Paul Union Depot Co v Commissioner of Internal Revenue 123 F2d 235 United States Westlaw flag
Helvering v Terminal R R Ass'n 89 F2d 739 United States Westlaw flag
Gulf, M & N R R v Commissioner of Internal Revenue 83 F2d 788 United States Westlaw flag
Georgia Ry & Electric Co v Commissioner of Internal Revenue 77 F2d 897 United States Westlaw flag
Commissioner of Internal Revenue v Terre Haute Electric Co 67 F2d 697 United States Westlaw flag
51 Tax Cas 455 51 Tax Cas 455 United Kingdom flag
Mississippi River & Bonne Terre Ry 39 BTA 995 United States flag
36 Bta 1122 36 BTA 1122 United States flag
Terminal Realty Corporation v Commissioner 32 BTA 623 United States flag
13 Bta 1291 13 BTA 1291 United States flag
Currier v Commissioner of Internal Revenue 7 Tax Cas 980 United Kingdom flag
6 Bta 1 6 BTA 1 United States flag

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