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United States v Basye   flag  54

410 US 441; 93 SCt 1080; 35 L Ed 2d 412
United States Supreme Court
United States
16th April, 1973

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Exxonmobil Oil Corporation v Federal Energy Regulatory Commission 487 F3d 945 United States Court of Appeals, District of Columbia Circuit United States 29 May 2007 WorldLII flag 1
Burke v Commissioner of Internal Revenue 485 F3d 171 United States Court of Appeals, First Circuit United States 4 May 2007 WorldLII flag
abrogated on other grounds by Comm'r v Banks 543 US 426; 125 SCt 826; 160 L Ed 2d 859 Cir 2000)) United States 24 Jan 2005 WorldLII flag 5
Ballantyne v Commissioner of Internal Revenue 341 F3d 802 United States Court of Appeals, Eighth Circuit United States 7 Aug 2003 WorldLII flag
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 254 F3d 1014 United States Court of Appeals, Eleventh Circuit United States 20 Jun 2001 WorldLII flag 7
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee 220 F3d 353 United States Court of Appeals, Fifth Circuit United States 21 Jul 2000 WorldLII flag 11
Coady v Commissioner 213 F3d 1187 United States Court of Appeals, Ninth Circuit United States 14 Jun 2000 WorldLII flag 9
Dennis L HAYDEN and Sharon E Hayden, Petitioners-Appellants, v COMMISIONER OF INTERNAL REVENUE, Respondent-Appellee 204 F3d 772 United States Court of Appeals, Seventh Circuit United States 11 Feb 2000 WorldLII flag 2
Texaco Inc v Commissioner of Internal Revenue 98 F3d 825; 65 USLW 2270; 78 AFTR2d 96-6974 United States Court of Appeals, Fifth Circuit United States 17 Oct 1996 WorldLII flag
Brown Group Inc v Commissioner of Internal Revenue 77 F3d 217; 77 AFTR2d 96-510 United States Court of Appeals, Eighth Circuit United States 25 Jan 1996 WorldLII flag 1
Chugach Alaska Corporation v United States 34 F3d 1462; 74 AFTR2d 94-5955 United States Court of Appeals, Ninth Circuit United States 25 Aug 1994 WorldLII flag 1
Babin v Commissioner of Internal Revenue 23 F3d 1032; 73 AFTR2d 94-1961 United States Court of Appeals, Sixth Circuit United States 7 Jul 1994 WorldLII flag 2
Blohm v Commissioner of Internal Revenue 994 F2d 1542; 72 AFTR2d 93-5347 United States Court of Appeals, Eleventh Circuit United States 9 Jul 1993 WorldLII flag 11
United States v Beall 970 F2d 343; 70 AFTR2d 92-5464 United States Court of Appeals, Seventh Circuit United States 4 Sep 1992 WorldLII flag 7
Goulding v United States 957 F2d 1420; 60 USLW 2632; 69 AFTR2d 92-984; 132 ALRFed 685 United States Court of Appeals, Seventh Circuit United States 18 Mar 1992 WorldLII flag 6
United States v T Nordbrock [1992] USCA9 51 United States Court of Appeals, Ninth Circuit United States 9 Jan 1992 WorldLII flag
Unger v Commissioner of Internal Revenue 936 F2d 1316; 68 AFTR2d 91-5204; 290 USApp DC 259 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 28 Jun 1991 WorldLII flag 3
Estate of Newman v Commissioner of Internal Revenue 934 F2d 426; 59 USLW 2753; 67 AFTR2d 91-1116 United States Court of Appeals, Second Circuit United States 29 May 1991 WorldLII flag 2
Foil v Commissioner of Internal Revenue 920 F2d 1196; 67 AFTR2d 91-407 United States Court of Appeals, Fifth Circuit United States 26 Dec 1990 WorldLII flag 10
Cm Thibodaux Co Ltd v United States 915 F2d 992; 66 AFTR2d 90-5789 United States Court of Appeals, Fifth Circuit United States 26 Oct 1990 WorldLII flag 1
United States v Tranakos 911 F2d 1422 United States Court of Appeals, Tenth Circuit United States 15 Aug 1990 WorldLII flag 29
Kircher Ofm Ofm v United States 872 F2d 1014; 63 AFTR2d 89-1205 United States Court of Appeals, Federal Circuit United States 24 Apr 1989 WorldLII flag 1
Pleasant Summit Land Corporation v Commissioner 863 F2d 263; 63 AFTR2d 89-679 United States Court of Appeals, Third Circuit United States 30 Jan 1989 WorldLII flag 19
United States v Brodie 858 F2d 492; 62 AFTR2d 88-5674 United States Court of Appeals, Ninth Circuit United States 21 Sep 1988 WorldLII flag 30
United States v J Krall 835 F2d 711; 61 AFTR2d 88-333 United States Court of Appeals, Eighth Circuit United States 8 Jan 1988 WorldLII flag 18
Page v Commissioner of Internal Revenue 823 F2d 1263; 60 AFTR2d 87-5301 United States Court of Appeals, Eighth Circuit United States 13 Aug 1987 WorldLII flag 4
Campbell v United States 813 F2d 694; 59 AFTR2d 87-917 United States Court of Appeals, Fifth Circuit United States 29 May 1987 WorldLII flag 1
United States v F Orlowski 808 F2d 1283; 59 AFTR2d 87-416 United States Court of Appeals, Eighth Circuit United States 4 Feb 1987 WorldLII flag 10
United States v C Russell R M 804 F2d 571; 58 AFTR2d 86-6227 United States Court of Appeals, Ninth Circuit United States 18 Nov 1986 WorldLII flag 14
Kenfield v United States 783 F2d 966; 57 AFTR2d 86-792 United States Court of Appeals, Tenth Circuit United States 10 Feb 1986 WorldLII flag 2
Yankee Atomic Electric Co v United States 782 F2d 1013; 57 AFTR2d 86-694 United States Court of Appeals, Federal Circuit United States 29 Jan 1986 WorldLII flag
Fogarty Sj v United States 780 F2d 1005; 54 USLW 2375; 57 AFTR2d 86-490 United States Court of Appeals, Federal Circuit United States 2 Jan 1986 WorldLII flag 6
Howell v United States [1985] USCA7 1077 United States Court of Appeals, Seventh Circuit United States 26 Nov 1985 WorldLII flag 4
Minor v United States 772 F2d 1472; 56 AFTR2d 85-6037 United States Court of Appeals, Ninth Circuit United States 3 Oct 1985 WorldLII flag 1
Holiday Village Shopping Center v United States 773 F2d 276; 56 AFTR2d 85-5749 United States Court of Appeals, Federal Circuit United States 5 Sep 1985 WorldLII flag 4
Wheeler v United States 768 F2d 1333; 56 AFTR2d 85-5577 United States Court of Appeals, Federal Circuit United States 25 Jul 1985 WorldLII flag 2
O'Donnell v Commissioner of Internal Revenue 726 F2d 679 United States Court of Appeals, Eleventh Circuit United States 5 Mar 1984 WorldLII flag 3
Saunders v Rhode Island 731 F2d 81 United States Court of Appeals, Eleventh Circuit United States 9 Jan 1984 WorldLII flag 3
Hawkins v Commissioner of Internal Revenue 713 F2d 347 United States Court of Appeals, Eighth Circuit United States 20 Jul 1983 WorldLII flag 8
Johnson v United States 698 F2d 372 United States Court of Appeals, Ninth Circuit United States 16 Feb 1983 WorldLII flag 7
United States v J Landsberger 692 F2d 501 United States Court of Appeals, Eighth Circuit United States 31 Aug 1982 WorldLII flag 7
Williams v United States 680 F2d 382 United States Court of Appeals, Fifth Circuit United States 14 Jul 1982 WorldLII flag 3
United States v Scott 660 F2d 1145 United States Court of Appeals, Seventh Circuit United States 18 Jan 1982 WorldLII flag 19
Cappuccilli v Commissioner of Internal Revenue 668 F2d 138 United States Court of Appeals, Second Circuit United States 29 Dec 1981 WorldLII flag
Thompson v Commissioner 631 F2d 642 United States Court of Appeals, Ninth Circuit United States 3 Nov 1980 WorldLII flag 65
Vnuk v Commissioner 621 F2d 1318 United States Court of Appeals, Eighth Circuit United States 11 Jul 1980 WorldLII flag 16
Rosefsky v Commissioner of Internal Revenue 599 F2d 515 United States Court of Appeals, Second Circuit United States 12 Jun 1979 WorldLII flag
Armantrout v Commissioner of Internal Revenue 570 F2d 210 United States Court of Appeals, Seventh Circuit United States 14 Mar 1978 WorldLII flag 5
Teget v United States 552 F2d 236 United States Court of Appeals, Eighth Circuit United States 25 Mar 1977 WorldLII flag 1
Wilson v United States 530 F2d 772 United States Court of Appeals, Eighth Circuit United States 4 Mar 1976 WorldLII flag 6
Tillman v Wheaton-Haven Recreation Ass'n, Inc 517 F2d 1141 United States Court of Appeals, Fourth Circuit United States 13 Jun 1975 WorldLII flag 22
Hogan v United States 513 F2d 170 United States Court of Appeals, Sixth Circuit United States 18 Mar 1975 WorldLII flag 6
People of California v Federal Power Commission 506 F2d 228; 165 USApp DC 167 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 1 Nov 1974 WorldLII flag
Hempt Bros Inc v United States 490 F2d 1172 United States Court of Appeals, Third Circuit United States 14 Jan 1974 WorldLII flag 6

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
Basye v United States 450 F2d 109 United States Court of Appeals, Ninth Circuit United States 23 Nov 1971 WorldLII flag 1
Bingler v Johnson 394 US 741; 22 L Ed 2d 695; 89 SCt 1439 United States Supreme Court United States 23 Apr 1969 WorldLII flag 93
Commissioner of Internal Revenue v LoBue 351 US 243; 100 L Ed 1142; 76 SCt 800 United States Supreme Court United States 28 May 1956 WorldLII flag 86
Hulbert v Commissioner of Internal Revenue 227 F2d 399 United States Court of Appeals, Seventh Circuit United States 22 Nov 1955 WorldLII flag 13
Bell v Commissioner of Internal Revenue 219 F2d 442 United States Court of Appeals, Fifth Circuit United States 24 Feb 1955 WorldLII flag 3
Commissioner of Internal Revenue v Culbertson 337 US 733; 93 L Ed 1659; 69 SCt 1210 United States Supreme Court United States 27 Jun 1949 WorldLII flag 241
Freudmann v Commissioner of Internal Revenue (1948) 10 Tax Cas 775 United Kingdom circa 1948 flag 4
Perkins v Commissioner (1947) 8 Tax Cas 1051 United Kingdom circa 1947 flag 2
Robertson v Commissioner (1946) 6 Tax Cas 1060 United Kingdom circa 1946 flag 2
Commissioner v Harmon 323 US 44; 89 L Ed 60; 65 SCt 103 United States Supreme Court United States 18 Dec 1944 WorldLII flag 10
United States v Joliet & Chicago R Co 315 US 44; 86 L Ed 658; 62 SCt 442 United States Supreme Court United States 19 Jan 1942 WorldLII flag 31
Helvering v Eubank 311 US 122; 85 L Ed 81; 61 SCt 149 United States Supreme Court United States 3 Feb 1941 WorldLII flag 75
Heiner v Mellon 304 US 271; 82 L Ed 1337; 58 SCt 926 United States Supreme Court United States 16 May 1938 WorldLII flag 32
Burnet v Leininger (1932) 285 US 136; 76 L Ed 665; 52 SCt 345 United States Supreme Court United States 14 Mar 1932 WorldLII flag 34
Schaefer v Bowers (1931) 50 F2d 689 United States circa 1931 Westlaw flag 4
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
411 US 940 411 US 940; 93 SCt 1888; 36 L Ed 2d 402 United States Supreme Court United States circa 1942 Westlaw flag 3
405 US 1039; 92 SCt 1315; 31 l Ed 2d 579 405 US 1039; 92 SCt 1315; 31 L Ed 2d 579 United States Supreme Court United States circa 1942 Westlaw flag 5
Basye v United States, ND Calif 295 FSupp 1289 United States Westlaw flag 3
Stewart v United States 263 FSupp 451 United States Westlaw flag 1
63 Columbia Law Review 415 63 Columbia Law Review 415 Columbia Law Review United States HeinOnline / LexisNexis flag 1
Note, Federal Tax Policy and Retirement Benefits — A New Approach 59 Georgetown Law Journal 1299 Georgetown Law Journal United States HeinOnline / LexisNexis flag 1
58 Virginia Law Review 338 58 Virginia Law Review 338 Virginia Law Review United States LexisNexis flag 1
54 Columbia Law Review 1183 54 Columbia Law Review 1183 Columbia Law Review United States HeinOnline / LexisNexis flag 1

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