Robert Demartino v Commissioner of Internal Revenue 20

862 F2d 400; 63 AFTR2d 89-327

United States Court of Appeals, Second Circuit

United States

23rd November, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Nicole Rose Corporation v Commissioner of Internal Revenue	320 F3d 282	United States Court of Appeals, Second Circuit	United States	24 Feb 2003	WorldLII	1
General Signal Corporation v Commissioner of Internal Revenue	142 F3d 546; 81 AFTR2d 98-1763	United States Court of Appeals, Second Circuit	United States	24 Apr 1998	WorldLII
Follum v Commissioner of Internal Revenue	128 F3d 118; 80 AFTR2d 97-7779	United States Court of Appeals, Second Circuit	United States	3 Nov 1997	WorldLII	3
United States v Wexler W	31 F3d 117; 74 AFTR2d 94-5310	United States Court of Appeals, Third Circuit	United States	12 Aug 1994	WorldLII	6
Ferguson II v Commissioner of Internal Revenue	29 F3d 98; 74 AFTR2d 94-5371	United States Court of Appeals, Second Circuit	United States	13 Jul 1994	WorldLII	3
Pension Benefit Guaranty Corporation v White Consolidated Industries Inc Ct	998 F2d 1192; 16 Employee Benefits Cas 2601; 26 Fed RServ3d 173; 62 USLW 2027	United States Court of Appeals, Third Circuit	United States	30 Jun 1993	WorldLII	33
Horn v Commissioner of Internal Revenue	968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	26 Jun 1992	WorldLII	3
Gardner v Commissioner of Internal Revenue	954 F2d 836; 69 AFTR2d 92-707	United States Court of Appeals, Second Circuit	United States	22 Jan 1992	WorldLII	3
Cook v Commissioner of Internal Revenue	941 F2d 734; 68 AFTR2d 91-5354	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1991	WorldLII	3
Licari v Commissioner	946 F2d 690	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1991	WorldLII	6
Bohrer v Commissioner of Internal Revenue	945 F2d 344; 68 AFTR2d 91-5672	United States Court of Appeals, Tenth Circuit	United States	19 Sep 1991	WorldLII	7
Cd Hunt v Commissioner of Internal Revenue	938 F2d 466; 68 AFTR2d 91-5152	United States Court of Appeals, Fourth Circuit	United States	5 Aug 1991	WorldLII	5
Gilman v Commissioner of Internal Revenue	933 F2d 143; 67 AFTR2d 91-1016	United States Court of Appeals, Second Circuit	United States	14 May 1991	WorldLII	10
Burke v Commissioner of Internal Revenue	929 F2d 110; 67 AFTR2d 91-824	United States Court of Appeals, Second Circuit	United States	4 Apr 1991	WorldLII	3
Jacobson v Commissioner of Internal Revenue	915 F2d 832; 66 AFTR2d 90-5685	United States Court of Appeals, Second Circuit	United States	5 Oct 1990	WorldLII	12
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII	3
Plaza Health Laboratories, Inc v Perales	878 F2d 577	United States Court of Appeals, Second Circuit	United States	21 Jun 1989	WorldLII	30
Kennedy v Commissioner of Internal Revenue	876 F2d 1251; 64 AFTR2d 89-5030	United States Court of Appeals, Sixth Circuit	United States	5 Jun 1989	WorldLII	11
United States v Atkins S	869 F2d 135; 63 AFTR2d 89-896	United States Court of Appeals, Second Circuit	United States	23 Feb 1989	WorldLII	6
Ratliff v Commissioner of Internal Revenue	865 F2d 97; 63 AFTR2d 89-642	United States Court of Appeals, Sixth Circuit	United States	6 Jan 1989	WorldLII	10

Legislation Cited

Legislation Name	Provision
Constitution

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Klemons v Allstate Insurance Co	862 F2d 308	United States Court of Appeals, Third Circuit	United States	13 Oct 1988	WorldLII	15
Forseth v Commissioner of Internal Revenue	845 F2d 746; 61 AFTR2d 88-1197	United States Court of Appeals, Seventh Circuit	United States	6 May 1988	WorldLII	11
Sochin v Commissioner	843 F2d 351; 61 AFTR2d 88-926	United States Court of Appeals, Ninth Circuit	United States	29 Mar 1988	WorldLII	28
Miller v Commissioner	836 F2d 1274; 56 USLW 2403; 61 AFTR2d 88-713	United States Court of Appeals, Tenth Circuit	United States	11 Jan 1988	WorldLII	47
Marvin Nelson, Inc v Commissioner	820 F2d 1543; 60 AFTR2d 87-5272	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1987	WorldLII	15
Enrici v Commissioner Internal Revenue Service	813 F2d 293; 59 AFTR2d 87-894	United States Court of Appeals, Ninth Circuit	United States	26 Mar 1987	WorldLII	13
Mahoney III v Commissioner of Internal Revenue	808 F2d 1219; 59 AFTR2d 87-443	United States Court of Appeals, Sixth Circuit	United States	14 Jan 1987	WorldLII	20
Schaffer v Commissioner of Internal Revenue	779 F2d 849; 57 AFTR2d 86-440	United States Court of Appeals, Second Circuit	United States	16 Dec 1985	WorldLII	6
Neely v United States	775 F2d 1092; 56 AFTR2d 85-6388	United States Court of Appeals, Ninth Circuit	United States	7 Nov 1985	WorldLII	13
Temple v United States	769 F2d 126; 54 USLW 2092; 56 AFTR2d 85-5538	United States Court of Appeals, Third Circuit	United States	22 Jul 1985	WorldLII	15
Lasker v Bear Stearns & Co	757 F2d 15	United States Court of Appeals, Second Circuit	United States	1 Mar 1985	WorldLII	3
Pension Benefit Guaranty Corporation v RA Gray & Co	467 US 717; 81 L Ed 2d 601; 104 SCt 2709; 52 USLW 4810	United States Supreme Court	United States	18 Jun 1984	WorldLII	170
Sundheimer v Commodity Futures Trading Commission	688 F2d 150	United States Court of Appeals, Second Circuit	United States	3 Sep 1982	WorldLII	5
United States v Darusmont	449 US 292; 101 SCt 549; 66 L Ed 2d 513	United States Supreme Court	United States	12 Jan 1981	WorldLII	38
United States v Ward	448 US 242; 65 L Ed 2d 742; 100 SCt 2636	United States Supreme Court	United States	22 Aug 1980	WorldLII	106
United States v Sioux Nation of Indians	448 US 371; 65 L Ed 2d 844; 100 SCt 2716	United States Supreme Court	United States	30 Jun 1980	WorldLII	72
United States v Turkish	623 F2d 769	United States Court of Appeals, Second Circuit	United States	27 May 1980	WorldLII	61
Goldstein v Commissioner	364 F2d 734	United States Court of Appeals, Second Circuit	United States	23 Feb 1966	WorldLII	28
Barnett v Commissioner of Internal Revenue	364 F2d 742	United States Court of Appeals, Second Circuit	United States	23 Feb 1966	WorldLII	8
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII	151
Gilbert v Commissioner of Internal Revenue	262 F2d 512	United States Court of Appeals, Second Circuit	United States	14 Jan 1959	WorldLII	32
Harisiades v Shaughnessy	342 US 580; 96 L Ed 586; 72 SCt 512	United States Supreme Court	United States	28 Apr 1952	WorldLII	275
Haggar Co v Helvering	308 US 389; 84 L Ed 340; 60 SCt 337	United States Supreme Court	United States	20 Apr 1940	WorldLII	60
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII	143
Welch v Henry	305 US 134; 83 L Ed 87; 59 SCt 121	United States Supreme Court	United States	19 Dec 1938	WorldLII	72
Helvering v Mitchell	303 US 391; 82 L Ed 917; 58 SCt 630	United States Supreme Court	United States	7 Mar 1938	WorldLII	231
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	440
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII	446
Milliken v United States	283 US 23; 283 US 15; 75 L Ed 809; 51 SCt 324	United States Supreme Court	United States	2 Mar 1931	WorldLII	48
United States v Klein	80 US 128; 13 Wall 128; 20 L Ed 519; 13 Wall 146	United States Supreme Court	United States	1 Dec 1871	WorldLII	122
Marbury v Madison	5 US 137; 1 Cranch 137; 2 L Ed 135; 2 L Ed 60; 6 Pet 241	United States Supreme Court	United States	1 Feb 1803	WorldLII	1031
99-514 Sec 1808	99-514 SEC 1808		United States	circa 1959		3
99-514 Sec 1535	99-514 SEC 1535		United States	circa 1959		3
98-369 Sec 108	98-369 SEC 108		United States			4
Reinisch v United States	488 US 824; 109 SCt 72; 102 L Ed 2d 49	United States Supreme Court	United States	circa 1959	Westlaw	44
cert denied	476 US 1182; 91 L Ed 2d 545; 106 SCt 2916	United States Supreme Court	United States	circa 1959	Westlaw	101
cert denied	460 US 1022; 103 SCt 1272; 75 L Ed 2d 493	United States Supreme Court	United States	circa 1959	Westlaw	85
cert denied	449 US 1077; 66 L Ed 2d 800; 101 SCt 856	United States Supreme Court	United States	circa 1959	Westlaw	73
cert denied	389 US 1044; 88 SCt 788; 19 L Ed 2d 836	United States Supreme Court	United States	circa 1959	Westlaw	73
385 US 1005; 87 SCt 708; 17 l Ed 2d 543	385 US 1005; 87 SCt 708; 17 L Ed 2d 543	United States Supreme Court	United States	circa 1959	Westlaw	55
Marcello v Commissioner	380 F2d 499		United States	circa 1959	Westlaw	39
Fleischer v Benjamin	359 US 1002; 79 SCt 1139; 3 L Ed 2d 1030	United States Supreme Court	United States	circa 1959	Westlaw	71
106 Docket 88-4048	106 Docket 88-4048		United States - Pennsylvania	circa 1959		1
DeMartino v Commissioner	88 Tax Cas 583		United Kingdom	circa 1959		3
Miller v Commissioner	84 Tax Cas 827		United Kingdom	circa 1959		7
"Supreme Court and the Constitutionality of Retroactive Legislation, The"	73 Harvard Law Review 692	Harvard Law Review	United States		HeinOnline / LexisNexis	33
26 USC 6653	26 USC 6653; [1954] SEC 6653	United States Code	United States		LII (Cornell)	121
26 USC 6621	26 USC 6621	United States Code	United States		LII (Cornell)	54
26 USC 1092	26 USC 1092	United States Code	United States		LII (Cornell)	2
Securities and Exchange Commission	7 USC 2	United States Code	United States		LII (Cornell)	23
Nock v United States	2 Ct Cl 451		United States			5

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback