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Coltec Industries Inc v United States   flag  3

454 F3d 1340
United States Court of Appeals, Federal Circuit
United States
12th July, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cemco Investors v USA [2008] USCA7 24 United States Court of Appeals, Seventh Circuit United States 7 Feb 2008 WorldLII flag
Sango International Lp v United States 484 F3d 1371 United States Court of Appeals, Federal Circuit United States 2 May 2007 WorldLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Merrill Lynch, Pierce, Fenner & Smith, Inc v Curran 456 US 353; 72 L Ed 2d 182; 102 SCt 1825 United States Supreme Court United States 3 May 1982 WorldLII flag 222
Montana-Dakota Utilities Co v Northwestern Public Service Co 341 US 246; 95 L Ed 912; 71 SCt 692 United States Supreme Court United States 7 May 1951 WorldLII flag 208
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
State Oil Co v Khan 522 US 3; 139 L Ed 2d 199; 118 SCt 275 United States Supreme Court United States 4 Nov 1997 WorldLII flag 108
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
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Hohn v United States 524 US 236; 141 L Ed 2d 242; 118 SCt 1969 United States Supreme Court United States 15 Jun 1998 WorldLII flag 71
54 SCt 356 54 SCt 356 United States circa 1951 Westlaw flag 45
Rice's Toyota World, Inc v Commissioner 752 F2d 89; 55 AFTR2d 85-580 United States Court of Appeals, Fourth Circuit United States 7 Jan 1985 WorldLII flag 38
First Hartford Corporation Pension Plan & Trust v United States 194 F3d 1279 United States Court of Appeals, Federal Circuit United States 19 Oct 1999 WorldLII flag 25
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
Wisconsin Dept of Revenue v William Wrigley, Jr , Co 505 US 214; 120 L Ed 2d 174; 112 SCt 2447 United States Supreme Court United States 19 Jun 1992 WorldLII flag 22
Am Express Co v United States 262 F3d 1376 United States Court of Appeals, Federal Circuit United States 23 Aug 2001 WorldLII flag 18
United States v K Smith 418 F2d 589 United States Court of Appeals, Fifth Circuit United States 22 Sep 1969 WorldLII flag 18
Acm Partnership v Commissioner of Internal Revenue 157 F3d 231; 82 AFTR2d 98-6682 United States Court of Appeals, Third Circuit United States 13 Oct 1998 WorldLII flag 12
Stewart v Commissioner 714 F2d 977 United States Court of Appeals, Ninth Circuit United States 2 Sep 1983 WorldLII flag 9
Amoco Production Co v Southern Ute Tribe 526 US 865; 144 L Ed 2d 22; 119 SCt 1719 United States Supreme Court United States 24 May 1999 WorldLII flag 8
Holdcroft Transp Co v Comm'r of Internal Revenue 153 F2d 323 United States Westlaw flag 8
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 254 F3d 1014 United States Court of Appeals, Eleventh Circuit United States 20 Jun 2001 WorldLII flag 7
Boca Investerings Partnership v United States 314 F3d 625 United States Court of Appeals, District of Columbia Circuit United States 10 Jan 2003 WorldLII flag 5
Ballagh v United States 331 F2d 874; 166 Ct Cl 191 United States circa 2001 Westlaw flag 5
Strickland v United States 423 F3d 1335 United States Court of Appeals, Federal Circuit United States 16 Sep 2005 WorldLII flag 4
Cm Holdings Inc v Cm Cm 301 F3d 96 United States Court of Appeals, Third Circuit United States 16 Aug 2002 WorldLII flag 4
Holiday Village Shopping Center v United States 773 F2d 276; 56 AFTR2d 85-5749 United States Court of Appeals, Federal Circuit United States 5 Sep 1985 WorldLII flag 4
Seggerman Farms Incorporated v Commissioner of Internal Revenue 308 F3d 803 United States Court of Appeals, Seventh Circuit United States 24 Oct 2002 WorldLII flag 3
Nebraska Dept of Revenue v Loewenstein 513 US 123; 130 L Ed 2d 470; 115 SCt 557 United States Supreme Court United States 12 Dec 1994 WorldLII flag 3
Basic Inc v United States 549 F2d 740; 212 Ct Cl 399 United States circa 2001 Westlaw flag 3
Black Decker Corporation v United States 436 F3d 431 United States Court of Appeals, Fourth Circuit United States 2 Feb 2006 WorldLII flag 2
Dow Chemical Co v United States 435 F3d 594 United States Court of Appeals, Sixth Circuit United States 23 Jan 2006 WorldLII flag 2
Terry Haggerty Tire Co Inc v United States 899 F2d 1199; 65 AFTR2d 90-1266; 12 ITRD 1070 United States Court of Appeals, Federal Circuit United States 11 May 1990 WorldLII flag 2
United States v Native Vill of Unalakleet (1969) 411 F2d 1255; 188 Ct Cl 1 United States circa 1969 Westlaw flag 2
Diggs v Commissioner of Internal Revenue [1960] USCA2 443 United States Court of Appeals, Second Circuit United States 5 Jul 1960 WorldLII flag 2
See also Rothschild v United States 407 F2d 404; 186 Ct Cl 709 United States circa 2001 Westlaw flag 2
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
Nicole Rose Corporation v Commissioner of Internal Revenue 320 F3d 282 United States Court of Appeals, Second Circuit United States 24 Feb 2003 WorldLII flag 1
See Falconwood Corporation v United States 422 F3d 1339 United States circa 2001 Westlaw flag 1
Cognitive Dissonance on Contingent Liabilities in Asset Acquisitions 78 Tax Notes 142 Tax Notes United States circa 2001 flag 1
Coltec Indus , Inc v United States 62 Fed Cl 716 United States circa 2001 flag 1
Comment, A Review of the Economic Substance Doctrine 10 Stanford Journal of Law Business & Finance 173 Stanford Journal of Law, Business & Finance United States circa 2001 HeinOnline / Westlaw flag 1
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
Cemco Investors v USA [2008] USCA7 24 United States Court of Appeals, Seventh Circuit United States 7 Feb 2008 WorldLII flag
Sango International Lp v United States 484 F3d 1371 United States Court of Appeals, Federal Circuit United States 2 May 2007 WorldLII flag

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