Kansas Sand and Concrete Inc
|
(1971) 56 Tax Cas 522
|
|
United Kingdom
|
circa 1971
|
|
|
2
|
Peter Pan Seafoods Inc v United States
|
417 F2d 670
|
United States Court of Appeals, Ninth Circuit
|
United States
|
15 Oct 1969
|
WorldLII
|
|
4
|
Bobsee Corporation v United States
|
411 F2d 231
|
United States Court of Appeals, Fifth Circuit
|
United States
|
23 May 1969
|
WorldLII
|
|
22
|
Borge v Commissioner of Internal Revenue
|
405 F2d 673
|
United States Court of Appeals, Second Circuit
|
United States
|
17 Dec 1968
|
WorldLII
|
|
11
|
Dorba Homes Inc v Commissioner of Internal Revenue
|
[1968] USCA2 498
|
United States Court of Appeals, Second Circuit
|
United States
|
10 Sep 1968
|
WorldLII
|
|
2
|
Blueberry Land Co v Commissioner of Internal Revenue
|
361 F2d 93
|
United States Court of Appeals, Fifth Circuit
|
United States
|
16 May 1966
|
WorldLII
|
|
5
|
Bijou Park Properties, Inc v CIR
|
(1966) 47 Tax Cas 207
|
|
United Kingdom
|
circa 1966
|
|
|
4
|
Siegel v Commissioner of Internal Revenue
|
(1966) 45 Tax Cas 566
|
|
United Kingdom
|
circa 1966
|
|
|
5
|
Zanesville Investment Co v Commissioner of Internal Revenue
|
335 F2d 507
|
United States Court of Appeals, Sixth Circuit
|
United States
|
12 Aug 1964
|
WorldLII
|
|
8
|
(1964) 43 Tax Cas 313
|
(1964) 43 Tax Cas 313
|
|
United Kingdom
|
circa 1964
|
|
|
2
|
Fc Publication Liquidating Corporation v Commissioner of Internal Revenue
|
304 F2d 779
|
United States Court of Appeals, Second Circuit
|
United States
|
24 May 1962
|
WorldLII
|
|
8
|
(1962) 39 Tax Cas 231
|
(1962) 39 Tax Cas 231
|
|
United Kingdom
|
circa 1962
|
|
|
2
|
Thomas Snyder Sons Co v Commissioner of Internal Revenue
|
288 F2d 36
|
United States Court of Appeals, Seventh Circuit
|
United States
|
17 Mar 1961
|
WorldLII
|
|
17
|
Commissioner of Internal Revenue v British Motor Car Distributors Ltd
|
278 F2d 392
|
United States Court of Appeals, Ninth Circuit
|
United States
|
31 Mar 1960
|
WorldLII
|
|
14
|
James Realty Co v United States
|
280 F2d 394
|
United States Court of Appeals, Eighth Circuit
|
United States
|
21 Jul 1960
|
WorldLII
|
|
18
|
United States v M O J Corporation
|
274 F2d 713
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Jan 1960
|
WorldLII
|
|
3
|
National Labor Relations Board v Koller Craft Plastic Products
|
245 F2d 243
|
United States Court of Appeals, Eighth Circuit
|
United States
|
19 Mar 1957
|
WorldLII
|
|
4
|
Coastal Oil Storage Co v Commissioner of Internal Revenue
|
242 F2d 396
|
United States Court of Appeals, Fourth Circuit
|
United States
|
11 Mar 1957
|
WorldLII
|
|
17
|
Kimbell-Diamond Milling Co v Commissioner of Internal Revenue
|
187 F2d 718
|
United States Court of Appeals, Fifth Circuit
|
United States
|
16 Mar 1951
|
WorldLII
|
|
26
|
Commissioner of Internal Revenue v Court Holding Co
|
324 US 331; 89 L Ed 981; 65 SCt 707
|
United States Supreme Court
|
United States
|
12 Mar 1945
|
WorldLII
|
|
272
|
Singer v United States
|
323 US 338; 89 L Ed 285; 65 SCt 282
|
United States Supreme Court
|
United States
|
2 Jan 1945
|
WorldLII
|
|
45
|
"Acquisitions to Avoid Income or Excess Profits Tax: Section 129 of the Internal Revenue Code"
|
(1944) 58 Harvard Law Review 196
|
Harvard Law Review
|
United States
|
circa 1944
|
HeinOnline / LexisNexis
|
|
3
|
Higgins v Smith
|
308 US 473; 84 L Ed 406; 60 SCt 355
|
United States Supreme Court
|
United States
|
8 Jan 1940
|
WorldLII
|
|
143
|
Gregory v Helvering
|
293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
Danica Enterprises, Inc v Commissioner of Internal Revenue
|
395 US 933; 23 L Ed 2d 448; 89 SCt 1994
|
United States Supreme Court
|
United States
|
circa 1944
|
Westlaw
|
|
19
|
Alinco Life Ins Co v United States
|
373 F2d 336; 178 Ct Cl 813
|
|
United States
|
circa 1944
|
Westlaw
|
|
10
|
Sun Oil Co v United Gas Improvement Co
|
368 US 823; 82 SCt 41; 7 L Ed 2d 27
|
United States Supreme Court
|
United States
|
circa 1944
|
Westlaw
|
|
37
|
Freidus v United States
|
342 US 827; 72 SCt 50; 96 L Ed 626
|
United States Supreme Court
|
United States
|
circa 1944
|
Westlaw
|
|
48
|
320 FSupp 1328
|
320 FSupp 1328
|
|
United States
|
circa 1944
|
Westlaw
|
|
1
|
A P Green Export Co v United States
|
284 F2d 383; 151 Ct Cl 628
|
|
United States
|
circa 1944
|
Westlaw
|
|
10
|
264 FSupp 969
|
264 FSupp 969
|
|
United States
|
circa 1944
|
Westlaw
|
|
1
|
Kimbell-Diamond Milling Co v Commissioner
|
14 Tax Cas 74
|
|
United Kingdom
|
circa 1944
|
|
|
24
|
5 Sec 381
|
5 SEC 381
|
|
United States
|
circa 1944
|
|
|
1
|
4 Sec 334
|
4 SEC 334
|
|
United States
|
circa 1944
|
|
|
1
|
3 Sec 332
|
3 SEC 332
|
|
United States
|
circa 1944
|
|
|
2
|