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Rogers v United States   flag  4

281 F3d 1108
United States Court of Appeals, Tenth Circuit
United States
22nd February, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United States v Garner 416 F3d 1208 United States Court of Appeals, Tenth Circuit United States 27 Jul 2005 WorldLII flag 3
Ledbetter v City of Topeka Kansas 318 F3d 1183 United States Court of Appeals, Tenth Circuit United States 6 Feb 2003 WorldLII flag 14
Rumsfeld v United Technologies Corporation 315 F3d 1361 United States Court of Appeals, Federal Circuit United States 15 Jan 2003 WorldLII flag 5
Neonatology Associates Pa v Commissioner of Internal Revenue 299 F3d 221 United States Court of Appeals, Third Circuit United States 29 Jul 2002 WorldLII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"A Tax Practitioner's Perspective on Substance, Form and Business Purpose in Structuring Business Transactions and in Tax Shelters" (2001) 54 SMU Law Review 47 SMU Law Review United States circa 2001 HeinOnline / LexisNexis flag 2
"Random Thoughts on Applying Judicial Doctrines to Interpret the Internal Revenue Code" (2001) 54 SMU Law Review 195 SMU Law Review United States circa 2001 HeinOnline / LexisNexis flag 1
United States v Meyers 200 F3d 715 United States Court of Appeals, Tenth Circuit United States 4 Jan 2000 WorldLII flag 25
Economic Substance Doctrine (2000) 74 Southern California Law Review 5 Southern California Law Review United States circa 2000 HeinOnline / LexisNexis flag 2
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 200 F3d 1268 United States Court of Appeals, Tenth Circuit United States 27 Dec 1999 WorldLII flag 7
True v United States 190 F3d 1165 United States Court of Appeals, Tenth Circuit United States 9 Sep 1999 WorldLII flag 7
Kumho Tire Co v Carmichael 526 US 137; 143 L Ed 2d 238; 119 SCt 1167 United States Supreme Court United States 23 Mar 1999 WorldLII flag 372
Kornfeld v Commissioner of Internal Revenue 137 F3d 1231; 81 AFTR2d 98-907 United States Court of Appeals, Tenth Circuit United States 3 Mar 1998 WorldLII flag 3
Northern Indiana Public Service Co v Commissioner of Internal Revenue 115 F3d 506; 79 AFTR2d 97-2862 United States Court of Appeals, Seventh Circuit United States 6 Jun 1997 WorldLII flag 7
Parker v United States 110 F3d 678; 79 AFTR2d 97-1766 United States Court of Appeals, Ninth Circuit United States 31 Mar 1997 WorldLII flag 7
David v City & County of Denver 101 F3d 1344 United States Court of Appeals, Tenth Circuit United States 31 Mar 1997 WorldLII flag 33
Haynes v Williams 88 F3d 898 United States Court of Appeals, Tenth Circuit United States 12 Jul 1996 WorldLII flag 33
United States v Scott 37 F3d 1564; 74 AFTR2d 94-6454 United States Court of Appeals, Tenth Circuit United States 23 Sep 1994 WorldLII flag 22
Koch Hydrocarbon Co Division of Koch Industries Inc v Mdu Resources Group Inc Mdu Koch Hydrocarbon Co a Division of Koch Industries Inc 988 F2d 1529 United States Court of Appeals, Eighth Circuit United States 15 Mar 1993 WorldLII flag 10
Horn v Commissioner of Internal Revenue 968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986 United States Court of Appeals, District of Columbia Circuit United States 26 Jun 1992 WorldLII flag 3
Bohrer v Commissioner of Internal Revenue 945 F2d 344; 68 AFTR2d 91-5672 United States Court of Appeals, Tenth Circuit United States 19 Sep 1991 WorldLII flag 7
Goatcher v United States 944 F2d 747; 68 AFTR2d 91-5596 United States Court of Appeals, Tenth Circuit United States 10 Sep 1991 WorldLII flag 4
Northwest Central Pipeline Corporation v Jer Partnership 943 F2d 1219 United States Court of Appeals, Tenth Circuit United States 30 Aug 1991 WorldLII flag 7
United States v Dalm 494 US 596; 108 L Ed 2d 548; 110 SCt 1361 United States Supreme Court United States 14 May 1990 WorldLII flag 95
James Af v Commissioner of Internal Revenue 899 F2d 905; 65 AFTR2d 90-1045 United States Court of Appeals, Tenth Circuit United States 26 Mar 1990 WorldLII flag 11
Saviano v Commissioner of Internal Revenue 765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337 United States Court of Appeals, Seventh Circuit United States 18 Jun 1985 WorldLII flag 17
Estate of Vitt v United States Estate of M Vitt 706 F2d 871 United States Court of Appeals, Eighth Circuit United States 16 May 1983 WorldLII flag 8
Diedrich v Commissioner 457 US 191; 102 SCt 2414; 72 L Ed 2d 777 United States Supreme Court United States 15 Jun 1982 WorldLII flag 18
Riley v Commissioner 649 F2d 768 United States Court of Appeals, Tenth Circuit United States 20 May 1981 WorldLII flag 8
Telephone Co Inc v United States 638 F2d 227 United States Court of Appeals, Tenth Circuit United States 15 Jan 1981 WorldLII flag 3
Frank Lyon Co v United States 435 US 561; 98 SCt 1291; 55 L Ed 2d 550 United States Supreme Court United States 18 Apr 1978 WorldLII flag 100
Estate of Franklin v Commissioner 544 F2d 1045 United States Court of Appeals, Ninth Circuit United States 1 Nov 1976 WorldLII flag 42
Hamlin's Trust v Commissioner of Internal Revenue 209 F2d 761 United States Court of Appeals, Tenth Circuit United States 1 Feb 1954 WorldLII flag 37
Rothensies v Electric Storage Battery Co 329 US 296; 91 L Ed 296; 67 SCt 271 United States Supreme Court United States 16 Dec 1946 WorldLII flag 70
Stone v White 301 US 532; 81 L Ed 1265; 57 SCt 851; 81 L Ed 2d 1265 United States Supreme Court United States 24 May 1937 WorldLII flag 86
Bull v United States 295 US 247; 79 L Ed 1421; 55 SCt 695 United States Supreme Court United States 29 Apr 1935 WorldLII flag 177
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
United States v Phellis 257 US 156; 66 L Ed 180; 42 SCt 63 United States Supreme Court United States 21 Nov 1921 WorldLII flag 39
Speedie Food Mart, Inc v Taylor 809 SW 2d 126 US circa 1993 5
Gibson Products Co v United States 637 F2d 1041 United States circa 1993 Westlaw flag 10
Leahy v Commissioner 87 Tax Cas 56 United Kingdom circa 1993 flag 1
See Rogers v United States 76 FSupp 2d 1159 United States circa 1993 Westlaw flag 1
Estate of Franklin v Commissioner 64 Tax Cas 752 United Kingdom circa 1993 flag 5
See Rogers v United States 58 FSupp 2d 1235 United States circa 1993 Westlaw flag 1
Sorting Out the Tangle of Economic Substance 52 Tax Lawyer 235 Tax Lawyer United States circa 1993 HeinOnline flag 3
Tuttle v Muenks 21 SW 3d 6 US circa 1993 2

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