INDOPCO, Inc v Commissioner 32

503 US 79; 117 L Ed 2d 226; 112 SCt 1039

United States Supreme Court

United States

26th February, 1992

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Hennessey vs CIR	[2008] USCA5 1944	United States Court of Appeals, Fifth Circuit	United States	22 Oct 2008	WorldLII
Arevalo v Commissioner of Internal Revenue	469 F3d 436	United States Court of Appeals, Fifth Circuit	United States	7 Nov 2006	WorldLII
Dow Chemical Co v United States	435 F3d 594	United States Court of Appeals, Sixth Circuit	United States	23 Jan 2006	WorldLII	2
Centex Corporation Ctx v United States	395 F3d 1283	United States Court of Appeals, Federal Circuit	United States	19 Jan 2005	WorldLII	5
McGraw v Commissioner of Internal Revenue	384 F3d 965	United States Court of Appeals, Eighth Circuit	United States	24 Sep 2004	WorldLII
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue	355 F3d 997	United States Court of Appeals, Seventh Circuit	United States	21 Jan 2004	WorldLII	1
O'shaughnessy Ig v Commissioner of Internal Revenue	332 F3d 1125	United States Court of Appeals, Eighth Circuit	United States	13 Jun 2003	WorldLII
Smith v Commissioner of Internal Revenue	300 F3d 1023	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2002	WorldLII	2
Reynolds v Commissioner Internal Revenue	296 F3d 607	United States Court of Appeals, Seventh Circuit	United States	18 Jul 2002	WorldLII	5
Amfac Resorts Llc v United States Department of the Interior	282 F3d 818	United States Court of Appeals, District of Columbia Circuit	United States	1 Mar 2002	WorldLII	11
TNT Freightways Corporation , and Subsidiaries, Plaintiff-Appellant, v Commissioner of Internal Revenue, Defendant-Appellee	270 F3d 1137	United States Court of Appeals, Seventh Circuit	United States	6 Nov 2001	WorldLII	6
United Dairy Farmers, Inc , , Plaintiffs-Appellants, v United States of America, Defendant-Appellee	267 F3d 510	United States Court of Appeals, Sixth Circuit	United States	3 Oct 2001	WorldLII
ELIZABETH O'NEAL SHANNON, Personal Representative, EMMET O'NEAL, II, Personal Representative, EMMET O'NEAL, III, Personal Representative, Plaintiffs, Counter-defendants, Appellants, v UNITED STATES OF AMERICA, Defendant, Counter-claimant, Appellee	258 F3d 1265	United States Court of Appeals, Eleventh Circuit	United States	26 Jul 2001	WorldLII	2
United Dominion Industries, Inc v United States	532 US 822; 150 L Ed 2d 45; 121 SCt 1934	United States Supreme Court	United States	4 Jun 2001	WorldLII	11
Exxon Mobil Corporation and Subsidiaries, Plaintiff-Appellant, v United States, Defendant-Cross Appellant	244 F3d 1341	United States Court of Appeals, Federal Circuit	United States	3 Apr 2001	WorldLII	1
Wells Fargo & Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	224 F3d 874	United States Court of Appeals, Eighth Circuit	United States	29 Aug 2000	WorldLII	4
Dominion Resources, Incorporated, Plaintiff-Appellee, v United States of America, Defendant-Appellant	219 F3d 359	United States Court of Appeals, Fourth Circuit	United States	19 Jul 2000	WorldLII	6
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
Intermet Corporation & Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	209 F3d 901	United States Court of Appeals, Sixth Circuit	United States	20 Apr 2000	WorldLII	4
Dennis L HAYDEN and Sharon E Hayden, Petitioners-Appellants, v COMMISIONER OF INTERNAL REVENUE, Respondent-Appellee	204 F3d 772	United States Court of Appeals, Seventh Circuit	United States	11 Feb 2000	WorldLII	2
Merkel; Ladonna K Merkel; David a Hepburn, and Nancy J Hepburn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	192 F3d 844	United States Court of Appeals, Ninth Circuit	United States	17 Sep 1999	WorldLII	1
Parker-Hannifin Corporation v Commissioner of Internal Revenue	139 F3d 1090; 81 AFTR2d 98-1115	United States Court of Appeals, Sixth Circuit	United States	23 Mar 1998	WorldLII	3
Norfolk Southern Corporation v Commissioner of Internal Revenue	140 F3d 240; 81 AFTR2d 98-1198	United States Court of Appeals, Fourth Circuit	United States	20 Mar 1998	WorldLII	1
Northwestern Indiana Telephone Co v Commissioner of Internal Revenue	127 F3d 643; 80 AFTR2d 97-7379	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1998	WorldLII	1
Unum Corporation Unum v United States	130 F3d 501; 80 AFTR2d 97-8124	United States Court of Appeals, First Circuit	United States	2 Dec 1997	WorldLII	4
Schuler Industries Inc v United States	109 F3d 753; 79 AFTR2d 97-1430	United States Court of Appeals, Federal Circuit	United States	24 Mar 1997	WorldLII	3
Black Hills Corporation v Commissioner of Internal Revenue	73 F3d 799; 77 AFTR2d 96-363	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1996	WorldLII	6
Durando v United States	70 F3d 548; 64 USLW 2333; 76 AFTR2d 95-7464	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1995	WorldLII	4
Cabintaxi Corporation v Commissioner of Internal Revenue	63 F3d 614; 76 AFTR2d 95-5960	United States Court of Appeals, Seventh Circuit	United States	17 Aug 1995	WorldLII	3
Newark Morning Ledger Co v United States	507 US 546; 123 L Ed 2d 288; 113 SCt 1670	United States Supreme Court	United States	20 Apr 1993	WorldLII	12
Placid Oil Co Placid Oil Co v Internal Revenue Service	988 F2d 554; 71 AFTR2d 93-1517	United States Court of Appeals, Fifth Circuit	United States	15 Apr 1993	WorldLII	6
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII	8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
111 SCt 2008	111 SCt 2008; 114 L Ed 2d 97		United States	circa 2008	Westlaw	10
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII	3
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
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII	8
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
Bilar Tool Die Corporation v Commissioner of Internal Revenue	530 F2d 708	United States Court of Appeals, Sixth Circuit	United States	19 Mar 1976	WorldLII	3
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States	24 Jun 1974	WorldLII	50
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
United States v Hilton Hotels Corporation	397 US 580; 90 SCt 1307; 25 L Ed 2d 585	United States Supreme Court	United States	20 Apr 1970	WorldLII	36
Woodward v Commissioner	397 US 572; 90 SCt 1302; 25 L Ed 2d 577	United States Supreme Court	United States	20 Apr 1970	WorldLII	74
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
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII	22
Farmers Union Corporation v Commissioner of Internal Revenue	300 F2d 197	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1962	WorldLII	5
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
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII	160
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
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII	89
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII	226
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		Westlaw	46
cert denied	379 US 832; 13 L Ed 2d 40; 85 SCt 62	United States Supreme Court	United States		Westlaw	29
371 US 861	371 US 861; 9 L Ed 2d 99; 83 SCt 118	United States Supreme Court	United States		Westlaw	20
Interstate Transit Lines v Commissioner	319 US 590	United States Supreme Court	United States		Westlaw	111
National Starch and Chemical Corporation v Commissioner	93 Tax Cas 67		United Kingdom			2
Motion Picture Capital Corporation v Commissioner	80 F2d 872		United States		Westlaw	12
National Starch	69 Taxes The Tax Magazine 48	Taxes: The Tax Magazine	United States		HeinOnline	1

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