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Freytag v Commissioner of Internal Revenue   flag  13

904 F2d 1011; 66 AFTR2d 90-5322
United States Court of Appeals, Fifth Circuit
United States
15th August, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mortensen v Commissioner of Internal Revenue 440 F3d 375 United States Court of Appeals, Sixth Circuit United States 28 Feb 2006 WorldLII flag 1
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 277 F3d 778 United States Court of Appeals, Fifth Circuit United States 28 Dec 2001 WorldLII flag 4
Central Green Co, a California Ltd Partnership, Plaintiff-Appellant, v United States of America; Madera Irrigation District, Defendants-Appellees 243 F3d 1212 United States Court of Appeals, Tenth Circuit United States 13 Mar 2001 WorldLII flag 1
Laurence M Addington, David M Cohn, John Sann and Marianne Sann, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 205 F3d 54 United States Court of Appeals, Second Circuit United States 29 Feb 2000 WorldLII flag 4
Chakales v Commissioner of Internal Revenue 79 F3d 726; 77 AFTR2d 96-1499 United States Court of Appeals, Eighth Circuit United States 27 Mar 1996 WorldLII flag 5
Durrett v Commissioner of Internal Revenue 71 F3d 515; 77 AFTR2d 96-321 United States Court of Appeals, Fifth Circuit United States 2 Jan 1996 WorldLII flag 9
Chamberlain v Commissioner of Internal Revenue 66 F3d 729; 76 AFTR2d 95-6743 United States Court of Appeals, Fifth Circuit United States 24 Oct 1995 WorldLII flag 12
Harbold v Commissioner of Internal Revenue 51 F3d 618; 75 AFTR2d 95-1703 United States Court of Appeals, Sixth Circuit United States 13 Apr 1995 WorldLII flag 6
Goldman v Commissioner of Internal Revenue 39 F3d 402; 74 AFTR2d 94-6923 United States Court of Appeals, Second Circuit United States 2 Nov 1994 WorldLII flag 17
Kline 24 F3d 480; 62 USLW 2704 United States Court of Appeals, Third Circuit United States 2 Jun 1994 WorldLII flag 13
Freytag v Commissioner 501 US 868; 115 L Ed 2d 764; 111 SCt 2631; 30 Idaho 31 United States Supreme Court United States - Idaho 27 Jun 1991 WorldLII flag 183
Samuels Kramer Co v Commissioner of Internal Revenue 930 F2d 975; 59 USLW 2616; 67 AFTR2d 91-760 United States Court of Appeals, Second Circuit United States 2 Apr 1991 WorldLII flag 8
Houston Oil and Minerals Corporation v Commissioner of Internal Revenue 922 F2d 283; 67 AFTR2d 91-492 United States Court of Appeals, Fifth Circuit United States 31 Jan 1991 WorldLII flag 3

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Friedman v Commissioner of Internal Revenue 869 F2d 785; 63 AFTR2d 89-830 United States Court of Appeals, Fourth Circuit United States 3 Mar 1989 WorldLII flag 13
Killingsworth v Commissioner of Internal Revenue 864 F2d 1214; 63 AFTR2d 89-735 United States Court of Appeals, Fifth Circuit United States 8 Feb 1989 WorldLII flag 13
Kirchman v Commissioner of Internal Revenue 862 F2d 1486; 63 AFTR2d 89-588 United States Court of Appeals, Eleventh Circuit United States 11 Jan 1989 WorldLII flag 23
Stone v Commissioner of the Internal Revenue Service 87-1589 865 F2d 342; 63 AFTR2d 89-502; 275 USApp DC 123 United States Court of Appeals, District of Columbia Circuit United States 10 Jan 1989 WorldLII flag 7
Dewees v Commissioner of Internal Revenue 870 F2d 21; 63 AFTR2d 89-934 United States Court of Appeals, Eleventh Circuit United States 5 Jan 1989 WorldLII flag 12
Landreth v Commissioner 859 F2d 643; 62 AFTR2d 88-5641 United States Court of Appeals, Ninth Circuit United States 4 Oct 1988 WorldLII flag 25
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 flag 11
Sochin v Commissioner 843 F2d 351; 61 AFTR2d 88-926 United States Court of Appeals, Ninth Circuit United States 29 Mar 1988 WorldLII flag 28
Dahlberg Co Inc v Chevron Usa Inc 836 F2d 915 United States Court of Appeals, Fifth Circuit United States 3 Feb 1988 WorldLII flag 11
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 flag 47
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 flag 13
Jackson v Stevenson 810 F2d 197 United States Court of Appeals, Fifth Circuit United States 15 Jan 1987 WorldLII flag 8
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 flag 20
Cir 1987); Wooldridge v Commissioner 800 F2d 266 United States circa 1987 Westlaw flag 34
United States v United States Gypsum Co 333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525 United States Supreme Court United States 5 Apr 1948 WorldLII flag 2969
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 flag 439
98-369 Sec 108 98-369 SEC 108 United States circa 1948 flag 4
Reinisch v United States 488 US 824; 109 SCt 72; 102 L Ed 2d 49 United States Supreme Court United States circa 1948 Westlaw flag 44
cert denied 389 US 1044; 88 SCt 788; 19 L Ed 2d 836 United States Supreme Court United States circa 1948 Westlaw flag 73
Marcello v Commissioner 380 F2d 499 United States circa 1948 Westlaw flag 39
Freytag v Commissioner 89 Tax Cas 849 United Kingdom circa 1948 flag 8
26 USC 7443a 26 USC 7443A United States Code United States LII (Cornell) flag 5
26 USC 6653 26 USC 6653; [1954] SEC 6653 United States Code United States LII (Cornell) flag 121
26 USC 6621 26 USC 6621 United States Code United States LII (Cornell) flag 54

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