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Gitlitz v Commissioner   flag  6

531 US 206; 148 L Ed 2d 613; 121 SCt 701
United States Supreme Court
United States
9th January, 2001

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Alpert v United States 481 F3d 404 United States Court of Appeals, Sixth Circuit United States 23 Mar 2007 WorldLII flag 1
Ellinger III v United States 470 F3d 1325 United States Court of Appeals, Eleventh Circuit United States 28 Nov 2006 WorldLII flag
United States v L Lachman H 387 F3d 42 United States Court of Appeals, First Circuit United States 25 Oct 2004 WorldLII flag 6
Mourad v Commissioner of Internal Revenue 387 F3d 27 United States Court of Appeals, First Circuit United States 20 Oct 2004 WorldLII flag
Coggin Automotive Corporation v Commissioner of Internal Revenue 292 F3d 1326 United States Court of Appeals, Eleventh Circuit United States 6 Jun 2002 WorldLII flag 4

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
James H Pugh, Jr and Alexis Pugh, Petitioners, v Commissioner of Internal Revenue, Respondent 213 F3d 1324 United States Court of Appeals, Eleventh Circuit United States 5 Jun 2000 WorldLII flag 4
William C Witzel and Gene E Witzel, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 200 F3d 496 United States Court of Appeals, Seventh Circuit United States 18 Jan 2000 WorldLII flag 3
Salvador A Gaudiano, ,Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 216 F3d 524 United States Court of Appeals, Sixth Circuit United States 18 Jul 2000 WorldLII flag 1
United States of America, v Harold D Farley; Gail D Farley, Appellants 202 F3d 198 United States Court of Appeals, Third Circuit United States 27 Jan 2000 WorldLII flag 2
"Different courts adopt different approaches to the impact of Cod income on S corporations" (2000) 92 Journal of Taxation 207 Journal of Taxation United States circa 2000 flag 2
Nelson, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 182 F3d 1152 United States Court of Appeals, Tenth Circuit United States 6 Jul 1999 WorldLII flag 4
David a Gitlitz; Louise a Gitlitz, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee and Philip D Winn; Eleanor G Winn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 182 F3d 1143 United States Court of Appeals, Tenth Circuit United States 6 Jul 1999 WorldLII flag 7
Bufferd v Commissioner 506 US 523; 122 L Ed 2d 306; 113 SCt 927 United States Supreme Court United States 25 Jan 1993 WorldLII flag 11
United States v Skelly Oil Co 394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379 United States Supreme Court United States 2 Jun 1969 WorldLII flag 36
Commissioner of Internal Revenue v Gillette Motor Transport, Inc 364 US 130; 4 L Ed 2d 1617; 80 SCt 1497 United States Supreme Court United States 27 Jun 1960 WorldLII flag 64
Commissioner of Internal Revenue v P G Lake, Inc 356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743 United States Supreme Court United States 19 May 1958 WorldLII flag 137
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Hort v Commissioner 313 US 28; 85 L Ed 1168; 61 SCt 757 United States Supreme Court United States 31 Mar 1941 WorldLII flag 94
Charles Ilfeld Co v Hernandez 292 US 62; 78 L Ed 1127; 54 SCt 596 United States Supreme Court United States 2 Apr 1934 WorldLII flag 24
529 US 1097 529 US 1097 United States Supreme Court United States circa 1999 Westlaw flag 4
Nelson v Commissioner 110 Tax Cas 114 United Kingdom circa 1999 flag 7
Dallas Transfer & Terminal Warehouse Co v Commissioner 70 F2d 95 United States circa 1999 Westlaw flag 11
52 University of Florida Law Review 957 52 University of Florida Law Review 957 University of Florida Law Review United States circa 1999 HeinOnline flag 1
25 William Mitchell Law Review 287 25 William Mitchell Law Review 287 William Mitchell Law Review United States circa 1999 HeinOnline / LexisNexis flag 3
Cir 1934) and Astoria Marine Constr Co v Commissioner 12 Tax Cas 798 United Kingdom circa 1934 flag 2
11 USC 32 11 USC 32 United States Code United States circa 1999 LII (Cornell) flag 64

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