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INDOPCO, Inc v Commissioner   flag  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
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 flag 11
McGraw v Commissioner of Internal Revenue 384 F3d 965 United States Court of Appeals, Eighth Circuit United States 24 Sep 2004 WorldLII flag
O'shaughnessy Ig v Commissioner of Internal Revenue 332 F3d 1125 United States Court of Appeals, Eighth Circuit United States 13 Jun 2003 WorldLII flag
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 flag 4
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 flag 6
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 flag 2
Centex Corporation Ctx v United States 395 F3d 1283 United States Court of Appeals, Federal Circuit United States 19 Jan 2005 WorldLII flag 5
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 flag 1
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 flag 3
Hennessey vs CIR [2008] USCA5 1944 United States Court of Appeals, Fifth Circuit United States 22 Oct 2008 WorldLII flag
Arevalo v Commissioner of Internal Revenue 469 F3d 436 United States Court of Appeals, Fifth Circuit United States 7 Nov 2006 WorldLII flag
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 flag 6
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 flag 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 flag 6
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 flag 1
Smith v Commissioner of Internal Revenue 300 F3d 1023 United States Court of Appeals, Ninth Circuit United States 12 Aug 2002 WorldLII flag 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 flag 1
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 flag 4
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 flag 1
Reynolds v Commissioner Internal Revenue 296 F3d 607 United States Court of Appeals, Seventh Circuit United States 18 Jul 2002 WorldLII flag 5
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 flag 6
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 flag 2
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 flag 1
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 flag 3
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 flag 8
Dow Chemical Co v United States 435 F3d 594 United States Court of Appeals, Sixth Circuit United States 23 Jan 2006 WorldLII flag 2
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 flag
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 flag 4
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 flag 3
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 flag 7
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 flag 11
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 flag 12

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 1
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 flag 3
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 flag 8
Dow Chemical Co v United States 435 F3d 594 United States Court of Appeals, Sixth Circuit United States 23 Jan 2006 WorldLII flag 2
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 flag
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 flag 4
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 flag 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 flag 3
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 flag 7
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 flag 3
Pont Nemours and Co v United States 432 F2d 1052 United States Court of Appeals, Third Circuit United States 16 Feb 1970 WorldLII flag 9
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 flag 11
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 flag 12
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 flag 50
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 flag 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 flag 46
Woodward v Commissioner 397 US 572; 90 SCt 1302; 25 L Ed 2d 577 United States Supreme Court United States 20 Apr 1970 WorldLII flag 74
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 flag 36
Commissioner v Tellier 383 US 687; 16 L Ed 2d 185; 86 SCt 1118 United States Supreme Court United States 24 Mar 1966 WorldLII flag 68
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 flag 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 flag 302
Helvering v Winmill 305 US 79; 83 L Ed 52; 59 SCt 45 United States Supreme Court United States 7 Nov 1938 WorldLII flag 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 flag 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 flag 446
371 US 861 371 US 861; 9 L Ed 2d 99; 83 SCt 118 United States Supreme Court United States circa 1933 Westlaw flag 20
Interstate Transit Lines v Commissioner 319 US 590 United States Supreme Court United States Westlaw flag 111
cert denied 379 US 832; 13 L Ed 2d 40; 85 SCt 62 United States Supreme Court United States Westlaw flag 29
cert denied 463 US 1207; 103 SCt 3536; 77 L Ed 2d 1387 United States Supreme Court United States Westlaw flag 46
National Starch and Chemical Corporation v Commissioner 93 Tax Cas 67 United Kingdom flag 2
Motion Picture Capital Corporation v Commissioner 80 F2d 872 United States Westlaw flag 12
111 SCt 2008 111 SCt 2008; 114 L Ed 2d 97 United States circa 2008 Westlaw flag 10

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