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United States v Foster Lumber Co   flag  10

429 US 32; 97 SCt 204; 50 L Ed 2d 199; 50 L Ed 199
United States Supreme Court
United States
2nd November, 1976

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Benjamin v Diamond (In re Mobile Steel Co) 563 F2d 692 United States Court of Appeals, Fifth Circuit United States 21 Nov 1977 WorldLII flag 46
Bercy Industries Inc v Commissioner of Internal Revenue 640 F2d 1058 United States Court of Appeals, Ninth Circuit United States 30 Mar 1981 WorldLII flag 1
Centex Corporation Ctx v United States 395 F3d 1283 United States Court of Appeals, Federal Circuit United States 19 Jan 2005 WorldLII flag 5
Continental Equities Inc v Commissioner of Internal Revenue 551 F2d 74 United States Court of Appeals, Fifth Circuit United States 25 Apr 1977 WorldLII flag 13
Home Mutual Insurance Co v Commissioner of Internal Revenue 639 F2d 333 United States Court of Appeals, Seventh Circuit United States 23 Dec 1980 WorldLII flag 3
Maher v Zapata Corporation 714 F2d 436 United States Court of Appeals, Fifth Circuit United States 12 Sep 1983 WorldLII flag 9
Pacific First Federal Savings Bank v Commissioner Internal Revenue Service 961 F2d 800; 69 AFTR2d 92-605 United States Court of Appeals, Ninth Circuit United States 21 May 1992 WorldLII flag 10
Singleton v Commissioner of Internal Revenue 439 US 940; 58 L Ed 2d 335; 99 SCt 335 United States Supreme Court United States 30 Oct 1978 WorldLII flag 13
United Cal Bank v United States 439 US 180; 99 SCt 476; 58 L Ed 2d 444 United States Supreme Court United States 11 Dec 1978 WorldLII flag 2
Whyte v Commissioner of Internal Revenue 852 F2d 306; 62 AFTR2d 88-5272 United States Court of Appeals, Seventh Circuit United States 19 Jul 1988 WorldLII flag 2

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1962] PL 87-794 [1962] PL 87-794 United Kingdom circa 1962 Westlaw flag 2
[1964] PL 88-272 [1964] PL 88-272 United Kingdom circa 1964 Westlaw flag 8
[1976] Act 90 [1976] Act 90 United Kingdom circa 1976 flag 3
Arrowsmith v Commissioner of Internal Revenue 344 US 6; 97 L Ed 6; 73 SCt 71 United States Supreme Court United States 8 Dec 1952 WorldLII flag 40
Axelrod v Commissioner of Internal Revenue 507 F2d 884 United States Court of Appeals, Sixth Circuit United States 17 Jan 1975 WorldLII flag 1
Branda, Net Operating Losses and Capital Gains Some Bizarre Consequences of the Alternative Tax Computation 28 Tax Lawyer 455 Tax Lawyer United States HeinOnline flag 1
Bulova Watch Co v United States 365 US 753; 6 L Ed 2d 72; 81 SCt 864 United States Supreme Court United States 17 Apr 1961 WorldLII flag 47
Burnet v Sanford & Brooks Co 282 US 359; 75 L Ed 383; 51 SCt 150 United States Supreme Court United States 5 Jan 1931 WorldLII flag 90
Chartier Real Estate Co v Commissioner 52 Tax Cas 346 United Kingdom flag 11
Chartier Real Estate Co v Commissioner of Internal Revenue 428 F2d 474 United States Court of Appeals, First Circuit United States 29 May 1970 WorldLII flag 8
Curbelo-Talvara v United States 420 US 1003; 43 L Ed 2d 761; 95 SCt 1445 United States Supreme Court United States circa 1970 Westlaw flag 45
Foster Lumber Co Inc v United States 500 F2d 1230 United States Court of Appeals, Eighth Circuit United States 29 Jul 1974 WorldLII flag 4
Harrison v Schaffner 312 US 579; 85 L Ed 1055; 61 SCt 759 United States Supreme Court United States 31 Mar 1941 WorldLII flag 68
Lewyt Corporation v Commissioner 349 US 237; 99 L Ed 1029; 75 SCt 736 United States Supreme Court United States 23 May 1955 WorldLII flag 49
Libson Shops, Inc v Koehler 353 US 382; 1 L Ed 2d 924; 77 SCt 990 United States Supreme Court United States 24 Jun 1957 WorldLII flag 70
Macrae Appeal of [1975] USCA3 40 United States Court of Appeals, Third Circuit United States 10 Jan 1975 WorldLII flag 10
May, Net Operating Losses and Capital Gains a Deceptive Combination 29 Tax Lawyer 121 Tax Lawyer United States HeinOnline flag 1
Merrill v United States 105 FSupp 379; 122 Ct Cl 566 United States Westlaw flag 1
Mutual Assurance Society of Virginia Corporation v Commissioner of Internal Revenue 505 F2d 128 United States Court of Appeals, Fourth Circuit United States 18 Oct 1974 WorldLII flag 3
Olympic Foundry Co v United States 493 F2d 1247 United States Court of Appeals, Ninth Circuit United States 29 Jan 1974 WorldLII flag 5
Tannenwald) See Lone Manor Farms, Inc v Commissioner 61 Tax Cas 436 United Kingdom circa 1974 flag 1
United States v Olympic Radio & Television, Inc 349 US 232; 75 SCt 735; 99 L Ed 1024; 75 SCt 733 United States Supreme Court United States 23 May 1955 WorldLII flag 59
Weil v Commissioner 23 Tax Cas 424 United Kingdom circa 1955 flag 5
Weil v Commissioner of Internal Revenue 229 F2d 593 United States Court of Appeals, Sixth Circuit United States 7 Feb 1956 WorldLII flag 10
Woolford Realty Co v Rose 286 US 319; 76 L Ed 1128; 52 SCt 568 United States Supreme Court United States 16 May 1932 WorldLII flag 18
8 San Diego Law Review 442 8 San Diego Law Review 442 San Diego Law Review United States circa 1932 HeinOnline / LexisNexis flag 1
28 Tax Lawyer 451 28 Tax Lawyer 451 Tax Lawyer United States circa 1932 HeinOnline flag 1
42 Journal of Taxation 26 42 Journal of Taxation 26 Journal of Taxation United States flag 1
53 Taxes The Tax Magazine 274 53 Taxes The Tax Magazine 274 Taxes: The Tax Magazine United States HeinOnline flag 1
55 Boston University Law Review 134 55 Boston University Law Review 134 Boston University Law Review United States HeinOnline / LexisNexis flag 1
812 P 74 812 P 74 1
839 P 73 839 P 73 1
885 P 73 885 P 73 1

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