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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Atlas Tool Co Inc v Commissioner of Internal Revenue | 614 F2d 860 | United States Court of Appeals, Third Circuit | United States | 31 Jan 1980 | WorldLII |
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Wortham Machinery Co v United States | 521 F2d 160 | United States Court of Appeals, Tenth Circuit | United States | 18 Aug 1975 | WorldLII |
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Sammons v Commissioner of Internal Revenue | 472 F2d 449 | United States Court of Appeals, Fifth Circuit | United States | 19 Jan 1973 | WorldLII |
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Cir 1959); Laure v Commissioner |
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United Kingdom | circa 1959 |
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Pebble Springs Distilling Co v Commissioner of Internal Revenue | 231 F2d 288 | United States Court of Appeals, Seventh Circuit | United States | 4 Apr 1956 | WorldLII |
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Becher v Commissioner of Internal Revenue | 221 F2d 252 | United States Court of Appeals, Second Circuit | United States | 16 Mar 1955 | WorldLII |
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United States v United States Gypsum Co |
333 US 364; |
United States Supreme Court | United States | 5 Apr 1948 | WorldLII |
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Bazley v Commissioner |
331 US 737; |
United States Supreme Court | United States | 16 Jun 1947 | WorldLII |
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Gregory v Helvering |
293 US 465; |
United States Supreme Court | United States | 7 Jan 1935 | WorldLII |
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80-7 Tax Management Memorandum 3 |
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Tax Management Memorandum | United States |
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449 US 886 |
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United States Supreme Court | United States | Westlaw |
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Schaffan v Commissioner |
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United States Supreme Court | United States | circa 1956 | Westlaw |
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Lewis v Commissioner |
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United States | circa 1956 | Westlaw |
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Atlas Tool Co v Commissioner |
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United Kingdom | circa 1956 |
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American Bronze Corporation v Commissioner |
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United Kingdom | circa 1956 |
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Cortland Specialty Co v Commissioner of Internal Revenue |
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United States | Westlaw |
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Norman Scott, Inc v Commissioner |
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United Kingdom |
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WAGE, Inc v Commissioner |
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United Kingdom |
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Standard Realization Co v Commissioner |
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United Kingdom |
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Morley Cypress Trust v Commissioner |
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United Kingdom |
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