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Brountas v Commissioner of Internal Revenue   flag  10

692 F2d 152
United States Court of Appeals, First Circuit
United States
28th September, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Michael Friedman, , Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 216 F3d 537 United States Court of Appeals, Sixth Circuit United States 8 Jun 2000 WorldLII flag 9
Bokum II v Commissioner of Internal Revenue 992 F2d 1136; 72 AFTR2d 93-5106 United States Court of Appeals, Eleventh Circuit United States 4 Jun 1993 WorldLII flag 11
Corra Resources Ltd v Commissioner of Internal Revenue 945 F2d 224; 68 AFTR2d 91-5719 United States Court of Appeals, Seventh Circuit United States 9 Oct 1991 WorldLII flag 3
Lebowitz v Commissioner of Internal Revenue 917 F2d 1314; 66 AFTR2d 90-5866 United States Court of Appeals, Second Circuit United States 1 Nov 1990 WorldLII flag 1
Durkin v Commissioner of Internal Revenue 872 F2d 1271; 64 AFTR2d 89-5237 United States Court of Appeals, Seventh Circuit United States 5 Apr 1989 WorldLII flag 9
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
Estate Baron v Commissioner of Internal Revenue 798 F2d 65; 58 AFTR2d 86-5688 United States Court of Appeals, Second Circuit United States 12 Aug 1986 WorldLII flag 10
Maddrix v Commissioner of Internal Revenue 780 F2d 946; 57 AFTR2d 86-690 United States Court of Appeals, Eleventh Circuit United States 22 Jan 1986 WorldLII flag 4
Saviano v Commissioner of Internal Revenue 765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337 United States Court of Appeals, Seventh Circuit United States 18 Jun 1985 WorldLII flag 17
Crc Corporation v Commissioner of Internal Revenue 693 F2d 281 United States Court of Appeals, Third Circuit United States 16 Nov 1982 WorldLII flag 8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thor Power Tool Co v Commissioner 439 US 522; 99 SCt 773; 58 L Ed 2d 785 United States Supreme Court United States 16 Jan 1979 WorldLII flag 73
Estate of Franklin v Commissioner 544 F2d 1045 United States Court of Appeals, Ninth Circuit United States 1 Nov 1976 WorldLII flag 42
Subscription Television Inc v Commissioner of Internal Revenue 532 F2d 1021 United States Court of Appeals, Fifth Circuit United States 7 Jun 1976 WorldLII flag 1
Aj Industries Inc v United States 503 F2d 660 United States Court of Appeals, Ninth Circuit United States 12 Sep 1974 WorldLII flag 9
Lemery v Commissioner of Internal Revenue 451 F2d 173 United States Court of Appeals, Ninth Circuit United States 18 Nov 1971 WorldLII flag 3
Cb Christie v United States 436 F2d 1216 United States Court of Appeals, Fifth Circuit United States 27 Jan 1971 WorldLII flag 2
Mooney Aircraft Inc v United States 420 F2d 400 United States Court of Appeals, Fifth Circuit United States 10 Nov 1969 WorldLII flag 4
Guardian Investment Corporation v L Phinney 253 F2d 326 United States Court of Appeals, Fifth Circuit United States 12 Mar 1958 WorldLII flag 14
Crane v Commissioner 331 US 1; 91 L Ed 1301; 67 SCt 1047 United States Supreme Court United States 14 Apr 1947 WorldLII flag 119
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
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Anderson v Helvering 310 US 404; 84 L Ed 1277; 60 SCt 952 United States Supreme Court United States 20 May 1940 WorldLII flag 74
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Burnet v A T Jergins Trust 288 US 508; 77 L Ed 925; 53 SCt 439 United States Supreme Court United States 13 Mar 1933 WorldLII flag 10
United States v Anderson 269 US 422; 70 L Ed 347; 46 SCt 131 United States Supreme Court United States 4 Jan 1926 WorldLII flag 136
Gibson Products Co v United States 637 F2d 1041 United States circa 1976 Westlaw flag 10
Denver & Rio Grande Western RR v United States 505 F2d 1266; 205 Ct Cl 597 United States Westlaw flag 1
Standard Oil Co (Indiana) v Commissioner 465 F2d 246 United States Westlaw flag 1
Gibson Products Co v United States 460 FSupp 1109 United States Westlaw flag 1
Gibson Products Co v United States 260 FSupp 1109 United States Westlaw flag 1
Brountas v Commissioner 74 Tax Cas 1062 United Kingdom flag 3
Brountas v Commissioner 73 Tax Cas 491 United Kingdom flag 5
61 f2d 92 61 F2d 92 United States Westlaw flag 2
Massey-Ferguson, Inc v Commissioner 59 Tax Cas 220 United Kingdom flag 3
54 SCt 356 54 SCt 356 United States Westlaw flag 45
Lemery v Commissioner 52 Tax Cas 367 United Kingdom flag 3
Harrell & Stricoff, Overview of an Oil and Gas Tax Shelter 28 Oil and Gas Tax Quarterly 496 Oil and Gas Tax Quarterly United States flag 1
26 USC 752 26 USC 752 United States Code United States LII (Cornell) flag 5
26 USC 704 26 USC 704 United States Code United States LII (Cornell) flag 13
26 USC 636 26 USC 636 United States Code United States LII (Cornell) flag 6
26 USC 465 26 USC 465 United States Code United States LII (Cornell) flag 18
26 USC 263 26 USC 263 United States Code United States LII (Cornell) flag 25
Macon Oil & Gas Co v Commissioner 23 BTA 54 United States flag 1
A T Jergins Trust v Commissioner 22 BTA 551 United States flag 2
"Exploring the Outer Boundaries of the Crane Doctrine; An Imaginary Supreme Court Opinion," 21 Tax Law Review 159 Tax Law Review United States HeinOnline / Westlaw flag 6
1 Sec 636 1 SEC 636 United States flag 2

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