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Briarcliff Candy Corporation v Commissioner of Internal Revenue     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
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
Seligman v Commissioner of Internal Revenue	796 F2d 116; 58 AFTR2d 86-5539	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1986	WorldLII		3
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
Bennett Paper Corporation and Subsidiaries v Commissioner of Internal Revenue	699 F2d 450	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1983	WorldLII		9
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
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
Zaninovich v Commissioner of Internal Revenue	616 F2d 429	United States Court of Appeals, Ninth Circuit	United States	3 Apr 1980	WorldLII		6
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII		50

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
Seas Shipping Co v Commissioner of Internal Revenue	371 F2d 528	United States Court of Appeals, Second Circuit	United States	1 Dec 1966	WorldLII		9
Mountain Paper Products Corporation v United States	287 F2d 957	United States Court of Appeals, Second Circuit	United States	14 Mar 1961	WorldLII		1
Allen v Commissioner of Internal Revenue	283 F2d 785	United States Court of Appeals, Seventh Circuit	United States	3 Nov 1960	WorldLII		9
Lutz v Commissioner	282 F2d 614	United States Court of Appeals, Fifth Circuit	United States	9 Sep 1960	WorldLII		11
Van Iderstine Co v Commissioner of Internal Revenue	261 F2d 211	United States Court of Appeals, Second Circuit	United States	28 Nov 1958	WorldLII		4
Carl Reimers Co v Commissioner of Internal Revenue	211 F2d 66	United States Court of Appeals, Second Circuit	United States	17 Mar 1954	WorldLII		2
Commissioner of Internal Revenue v Surface Combustion Corporation	181 F2d 444	United States Court of Appeals, Sixth Circuit	United States	12 Apr 1950	WorldLII		7
United States v E L Bruce Co	180 F2d 846	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII		9
Richman v United States	(1949) 338 US 848; 70 SCt 90	United States Supreme Court	United States	circa 1949	Westlaw		26
Kelley v City of Atlantic City	302 US 722; 58 SCt 43; 82 L Ed 558	United States Supreme Court	United States	11 Oct 1937	WorldLII		3
Willard, Sutherland & Co v United States	262 US 489; 67 L Ed 1086; 43 SCt 592	United States Supreme Court	United States	4 Jun 1923	WorldLII		22
465 Docket 72-1755	465 Docket 72-1755		United States - Pennsylvania	circa 1923			1
Young & Rubicam, Inc v United States	410 F2d 1233; (1241) 187 Ct Cl 635		United States		Westlaw		8
387 US 943	387 US 943	United States Supreme Court	United States		Westlaw		37
338 US 949; 70 SCt 488; 94 l Ed 586	338 US 949; 70 SCt 488; 94 L Ed 586	United States Supreme Court	United States		Westlaw		19
Commissioner v Lincoln Electric Co	176 F2d 815		United States		Westlaw		7
Robertson v Steele's Mills	172 F2d 817		United States		Westlaw		4
Lincoln Electric Co v Commissioner of Internal Revenue	162 F2d 379; 9 ALR 2d 272		United States		Westlaw		9
Dunn & McCarthy, Inc v Commissioner	139 F2d 242		United States		Westlaw		16
Houston Natural Gas Corporation v Commissioner	90 F2d 814		United States		Westlaw		9
Helvering v Community Bond & Mortgage Corporation	74 F2d 727		United States		Westlaw		7
Manhattan Co of Virginia, Inc v Commissioner	50 Tax Cas 78		United Kingdom				11
A Harris & Co v Lucas	48 F2d 187		United States		Westlaw		9
Perlmutter v Commissioner	44 Tax Cas 382		United Kingdom				6
Snow v Commissioner	31 Tax Cas 585		United Kingdom				4
26 USC 263	26 USC 263	United States Code	United States		LII (Cornell)		25
26 USC 162	26 USC 162	United States Code	United States		LII (Cornell)		156
Gauley Mountain Coal Co v Commissioner	23 F2d 574		United States		Westlaw		4
Queen City Printing Co v Commissioner	6 BTA 521		United States				1
5 Bta 232	5 BTA 232		United States				3