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National Starch and Chemical Corporation v Commissioner of Internal Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cm Holdings Inc v Cm Cm	301 F3d 96	United States Court of Appeals, Third Circuit	United States	16 Aug 2002	WorldLII		4
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII		7
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		19
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
El Paso Co v United States	694 F2d 703	United States Court of Appeals, Federal Circuit	United States	3 Dec 1982	WorldLII		4
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
States Steamship Co v Internal Revenue Service	683 F2d 1282	United States Court of Appeals, Ninth Circuit	United States	13 Aug 1982	WorldLII		2
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
McCrory Corporation v United States	651 F2d 828	United States Court of Appeals, Second Circuit	United States	12 Jun 1981	WorldLII		3
Iowa-Des Moines National Bank v Commissioner of Internal Revenue	592 F2d 433	United States Court of Appeals, Eighth Circuit	United States	7 Feb 1979	WorldLII		6
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Briarcliff Candy Corporation v Commissioner of Internal Revenue	475 F2d 775	United States Court of Appeals, Second Circuit	United States	12 Mar 1973	WorldLII		13
United States v Mississippi Chemical Corporation	405 US 298; 92 SCt 908; 31 L Ed 2d 217	United States Supreme Court	United States	6 Mar 1972	WorldLII		15
Commissioner v Lincoln Savings & Loan Ass'n	403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519	United States Supreme Court	United States	14 Jun 1971	WorldLII		46
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Riley v General Mills Inc	346 F2d 68	United States Court of Appeals, Third Circuit	United States	25 May 1965	WorldLII		3
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
Woolrich Woolen Mills v United States	[1961] USCA3 24	United States Court of Appeals, Third Circuit	United States	24 Jan 1961	WorldLII		6
Thrifiticheck Service Corporation v Commissioner of Internal Revenue	287 F2d 1	United States Court of Appeals, Second Circuit	United States	6 Jan 1961	WorldLII		15
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Mills Estate v Commissioner of Internal Revenue	206 F2d 244	United States Court of Appeals, Second Circuit	United States	5 Aug 1953	WorldLII		15
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
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
cert denied	463 US 1207; 103 SCt 3536; 77 L Ed 2d 1387	United States Supreme Court	United States	circa 1961	Westlaw		46
Interstate Transit Lines v Commissioner	319 US 590	United States Supreme Court	United States	circa 1961	Westlaw		111
McDonald v Commissioner of Internal Revenue	139 F2d 400		United States	circa 1961	Westlaw		4
National Starch and Chemical Corporation v Commissioner	93 Tax Cas 67		United Kingdom	circa 1961			2
26 USC 7482	26 USC 7482	United States Code	United States	circa 1961	LII (Cornell)		240
26 USC 263	26 USC 263	United States Code	United States		LII (Cornell)		25
26 USC 162	26 USC 162	United States Code	United States		LII (Cornell)		156