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Old Colony Trust Co v Commissioner   flag  147

279 US 716; 73 L Ed 918; 49 SCt 499
United States Supreme Court
United States
3rd June, 1929

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Aetna Life Ins Co v Haworth 300 US 227; 81 L Ed 617; 57 SCt 461; (1937) 6A Moore P5712 United States Supreme Court United States 1 Mar 1937 WorldLII flag 529
Helvering v Taylor 293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623 United States Supreme Court United States 7 Jan 1935 WorldLII flag 269
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Phillips v Commissioner 283 US 589; 75 L Ed 2d 1289; 75 L Ed 1289; 51 SCt 608 United States Supreme Court United States 25 May 1931 WorldLII flag 213
Freytag v Commissioner 501 US 868; 115 L Ed 2d 764; 111 SCt 2631; 30 Idaho 31 United States Supreme Court United States - Idaho 27 Jun 1991 WorldLII flag 183
Flora v United States 362 US 145; 4 L Ed 2d 623; 80 SCt 630; 4 L Ed 623 United States Supreme Court United States 21 Mar 1960 WorldLII flag 159
United States v Price 361 US 304; 4 L Ed 2d 334; 80 SCt 326 United States Supreme Court United States 18 Jan 1960 WorldLII flag 158
Blair v Commissioner 300 US 5; 81 L Ed 465; 57 SCt 330 United States Supreme Court United States 1 Feb 1937 WorldLII flag 131
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
Bogardus v Commissioner 302 US 34; 82 L Ed 32; 58 SCt 61 United States Supreme Court United States 8 Nov 1937 WorldLII flag 93
Commissioner of Internal Revenue v Jacobson 336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358 United States Supreme Court United States 17 Jan 1949 WorldLII flag 88
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
Commissioner of Internal Revenue v Hansen 360 US 446; 3 L Ed 2d 1360; 79 SCt 1270; 3 L Ed 1360 United States Supreme Court United States 22 Jun 1959 WorldLII flag 84
Federal Radio Comm'n v Nelson Brothers Bond & Mortgage Co (Station WIBO) 289 US 266; 77 L Ed 1166; 53 SCt 627 United States Supreme Court United States 8 May 1933 WorldLII flag 81
Co v Wallace 288 US 249; 77 L Ed 730; 53 SCt 345 United States Supreme Court United States 6 Feb 1933 WorldLII flag 81
Flora v United States 357 US 63; 2 L Ed 2d 1165; 78 SCt 1079 United States Supreme Court United States 16 Jun 1958 WorldLII flag 74
Anderson v Helvering 310 US 404; 84 L Ed 1277; 60 SCt 952 United States Supreme Court United States 20 May 1940 WorldLII flag 74
Helvering v Tex-Penn Oil Co 300 US 481; 81 L Ed 755; 57 SCt 569 United States Supreme Court United States 29 Mar 1937 WorldLII flag 70
Eisen v Carlisle & Jacquelin 479 F2d 1005 United States Court of Appeals, Second Circuit United States 24 May 1973 WorldLII flag 66
Burnet v Wells 289 US 670; 77 L Ed 1439; 53 SCt 761 United States Supreme Court United States 29 May 1933 WorldLII flag 62
Chandler v Judicial Council 398 US 74; 26 L Ed 2d 100; 90 SCt 1648 United States Supreme Court United States 29 Jun 1970 WorldLII flag 55
Commissioner of Internal Revenue v Smith 324 US 177; 89 L Ed 830; 65 SCt 591 United States Supreme Court United States 9 Apr 1945 WorldLII flag 53
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Helvering v Rankin 295 US 123; 79 L Ed 1343; 55 SCt 732 United States Supreme Court United States 29 Apr 1935 WorldLII flag 45
Helvering v Griffiths 318 US 371; 87 L Ed 843; 63 SCt 636 United States Supreme Court United States 1 Mar 1943 WorldLII flag 44
Robertson v United States 343 US 711; 96 L Ed 1237; 72 SCt 994 United States Supreme Court United States 2 Jun 1952 WorldLII flag 40
Helvering v American Dental Co 318 US 322; 87 L Ed 785; 63 SCt 577 United States Supreme Court United States 1 Mar 1943 WorldLII flag 38
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
United States v Joliet & Chicago R Co 315 US 44; 86 L Ed 658; 62 SCt 442 United States Supreme Court United States 19 Jan 1942 WorldLII flag 31
United States ex rel Girard Trust Co v Helvering 301 US 540; 81 L Ed 1272; 57 SCt 855 United States Supreme Court United States 24 May 1937 WorldLII flag 29
Lengsfield v Commissioner of Internal Revenue 241 F2d 508 United States Court of Appeals, Fifth Circuit United States 27 Feb 1957 WorldLII flag 28
Federal Radio Commission v General Electric Co 281 US 464; 74 L Ed 969; 50 SCt 389 United States Supreme Court United States 19 May 1930 WorldLII flag 27
Cotnam v Commissioner 263 F2d 119; 70 ALR 2d 1035 United States Court of Appeals, Fifth Circuit United States 23 Jan 1959 WorldLII flag 26
Application of the President and Directors of Georgetown College Inc a Body Corporate 331 F2d 1000; (1964) 118 USApp DC-80; 118 USApp DC 80; 9 ALR 3d 1367 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 15 Jun 1964 WorldLII flag 25
Letters Rogatory Issued by Director of Inspection of Government of India 385 F2d 1017 United States Court of Appeals, Second Circuit United States 4 Oct 1967 WorldLII flag 24
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue 309 F2d 373 United States Court of Appeals, Ninth Circuit United States 25 Oct 1962 WorldLII flag 24
Loftin & Woodard, Inc v United States 577 F2d 1206 United States Court of Appeals, Fifth Circuit United States 9 Aug 1978 WorldLII flag 23
Ferro v Commissioner of Internal Revenue (1957) 242 F2d 838 United States Court of Appeals, Third Circuit United States 20 Mar 1957 WorldLII flag 23
Samish v United States 223 F2d 358 United States Court of Appeals, Ninth Circuit United States 8 Jul 1955 WorldLII flag 23
Old Mission Portland Cement Co v Helvering 293 US 289; 79 L Ed 367; 55 SCt 158 United States Supreme Court United States 3 Dec 1934 WorldLII flag 23
Central Illinois Public Service Co v United States 435 US 21; 98 SCt 917; 55 L Ed 2d 82 United States Supreme Court United States 28 Feb 1978 WorldLII flag 22
Helvering v Bruun 309 US 461; 84 L Ed 864; 60 SCt 631 United States Supreme Court United States 25 Mar 1940 WorldLII flag 21
Helvering v Midland Mut Life Ins Co 300 US 216; 81 L Ed 612; 57 SCt 423 United States Supreme Court United States 15 Feb 1937 WorldLII flag 21
United States v Scott 660 F2d 1145 United States Court of Appeals, Seventh Circuit United States 18 Jan 1982 WorldLII flag 19
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
Bausch's Estate v Commissioner of Internal Revenue (1951) 186 F2d 313 United States Court of Appeals, Second Circuit United States 25 Jan 1951 WorldLII flag 18
United States v Hendler 303 US 564; 82 L Ed 1018; 58 SCt 655 United States Supreme Court United States 28 Mar 1938 WorldLII flag 18
Morrissey v Curran 650 F2d 1267; 91 Lab Cas 12,738 United States Court of Appeals, Second Circuit United States 28 Apr 1981 WorldLII flag 17
United States v Burdick 214 F2d 768 United States Court of Appeals, Third Circuit United States 5 Apr 1954 WorldLII flag 17
Raybestos-Manhattan, Inc v United States 296 US 60; 80 L Ed 44; 56 SCt 63 United States Supreme Court United States 11 Nov 1935 WorldLII flag 17
United States v Boston & Maine RR 279 US 732; 73 L Ed 929; 49 SCt 505 United States Supreme Court United States 3 Jun 1929 WorldLII flag 17
Commissioner of Internal Revenue v Makransky 321 F2d 598 United States Court of Appeals, Third Circuit United States 7 Jan 1963 WorldLII flag 15
United States v Woodall 255 F2d 370; 79 SCt 40; 3 L Ed 2d 64 United States Court of Appeals, Tenth Circuit United States 6 May 1958 WorldLII flag 15
Stern v Commissioner of Internal Revenue 215 F2d 701 United States Court of Appeals, Third Circuit United States 17 Sep 1954 WorldLII flag 15
Amos v Commissioner of Internal Revenue 360 F2d 358 United States Court of Appeals, Fourth Circuit United States 30 Jun 1965 WorldLII flag 14
Crowell-Collier Publishing Co v Commissioner of Internal Revenue 259 F2d 860 United States Court of Appeals, Second Circuit United States 8 May 1958 WorldLII flag 14
Simpson v United States 261 F2d 497 United States Court of Appeals, Seventh Circuit United States 7 Nov 1958 WorldLII flag 13
Flight Attendants Against Ual Offset v Commissioner of Internal Revenue 165 F3d 572; 83 AFTR2d 99-485 United States Court of Appeals, Seventh Circuit United States 10 Mar 1999 WorldLII flag 12
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee 220 F3d 353 United States Court of Appeals, Fifth Circuit United States 21 Jul 2000 WorldLII flag 11
Estate Leavitt III III v Commissioner of Internal Revenue 875 F2d 420; 63 AFTR2d 89-1437 United States Court of Appeals, Fourth Circuit United States 19 May 1989 WorldLII flag 11
Boggess v Berry Corporation 233 F2d 389; 16 Alaska 256 United States Court of Appeals, Ninth Circuit United States - Alaska 2 May 1956 WorldLII flag 11
Olk v United States 536 F2d 876 United States Court of Appeals, Ninth Circuit United States 14 Jul 1976 WorldLII flag 10
United States v Curd 257 F2d 347 United States Court of Appeals, Fifth Circuit United States 30 Jun 1958 WorldLII flag 10
Tressler v Commissioner of Internal Revenue 228 F2d 356 United States Court of Appeals, Ninth Circuit United States 10 Nov 1955 WorldLII flag 10
Matter of Roger Roy Larson and Joan Rosemary Larsons 862 F2d 112; 62 AFTR2d 88-5797 United States Court of Appeals, Seventh Circuit United States 2 Dec 1988 WorldLII flag 9
Ireland v United States 621 F2d 731 United States Court of Appeals, Fifth Circuit United States 15 Jul 1980 WorldLII flag 9
Bounds v United States 262 F2d 876 United States Court of Appeals, Fourth Circuit United States 4 Nov 1958 WorldLII flag 9
Schaeffer v Commissioner of Internal Revenue 258 F2d 861 United States Court of Appeals, Sixth Circuit United States 20 Aug 1958 WorldLII flag 9
Young v Commissioner 240 F3d 369 United States Court of Appeals, Fourth Circuit United States 16 Feb 2001 WorldLII flag 8
Putoma Corporation v Commissioner of Internal Revenue 601 F2d 734 United States Court of Appeals, Fifth Circuit United States 27 Aug 1979 WorldLII flag 8
Standard Oil Co v J McMahon 244 F2d 11 United States Court of Appeals, Second Circuit United States 17 Jan 1957 WorldLII flag 8
Chairman of United States Maritime Commission v California Eastern Line 204 F2d 398; 92 USApp DC 207 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 16 Apr 1953 WorldLII flag 8
Estate of Sachs v Commissioner of Internal Revenue 856 F2d 1158; 62 AFTR2d 88-6000 United States Court of Appeals, Eighth Circuit United States 15 Sep 1988 WorldLII flag 7
United States v Williams 395 F2d 508 United States Court of Appeals, Fifth Circuit United States 24 May 1968 WorldLII flag 7
Hyde v Commissioner of Internal Revenue 301 F2d 279 United States Court of Appeals, Second Circuit United States 21 Feb 1962 WorldLII flag 7
Stanton v United States 268 F2d 727 United States Court of Appeals, Second Circuit United States 14 May 1959 WorldLII flag 7
Ferro v Commissioner of Internal Revenue [1956] USCA3 356 United States Court of Appeals, Third Circuit United States 20 Dec 1956 WorldLII flag 7
Smith v Manning 189 F2d 345 United States Court of Appeals, Third Circuit United States 16 Jan 1951 WorldLII flag 7
Helvering v Leonard 310 US 80; 84 L Ed 1087; 60 SCt 780 United States Supreme Court United States 22 Apr 1940 WorldLII flag 7
Tennessee Securities Inc v Commissioner of Internal Revenue 674 F2d 570 United States Court of Appeals, Sixth Circuit United States 1 Apr 1982 WorldLII flag 6
Johnson v Commissioner of Internal Revenue 495 F2d 1079 United States Court of Appeals, Sixth Circuit United States 9 Apr 1974 WorldLII flag 6
Royster Co v United States 479 F2d 387 United States Court of Appeals, Fourth Circuit United States 4 Jun 1973 WorldLII flag 6
Flora v United States 246 F2d 929 United States Court of Appeals, Tenth Circuit United States 1 Jul 1957 WorldLII flag 6
Application of L b 238 F2d 163; 16 Alaska 277 United States Court of Appeals, Ninth Circuit United States - Alaska 8 May 1956 WorldLII flag 6
United States v United States District Court in and for Southern Dist of California Northern Division (1953) 206 F2d 303 United States Court of Appeals, Ninth Circuit United States 4 Aug 1953 WorldLII flag 6
United States v Robertson 190 F2d 680 United States Court of Appeals, Tenth Circuit United States 10 Jul 1951 WorldLII flag 6
Arnes v United States 981 F2d 456; 71 AFTR2d 93-369 United States Court of Appeals, Ninth Circuit United States 11 Dec 1992 WorldLII flag 5
Hirst v Commissioner of Internal Revenue 572 F2d 427 United States Court of Appeals, Fourth Circuit United States 4 Jan 1978 WorldLII flag 5
McCahill v Borough of Fox Chapel 438 F2d 213 United States Court of Appeals, Third Circuit United States 10 Feb 1971 WorldLII flag 5
Stein v United States 363 F2d 587 United States Court of Appeals, Fifth Circuit United States 6 Jul 1966 WorldLII flag 5
Re Federal Water & Gas Corporation Appeal of Chenery Corporation 188 F2d 100 United States Court of Appeals, Third Circuit United States 19 Dec 1950 WorldLII flag 5
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 277 F3d 778 United States Court of Appeals, Fifth Circuit United States 28 Dec 2001 WorldLII flag 4
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant 253 F3d 350 United States Court of Appeals, Eighth Circuit United States 14 Jun 2001 WorldLII flag 4
Cervantez v W Sullivan Md 963 F2d 229 United States Court of Appeals, Ninth Circuit United States 10 Jun 1992 WorldLII flag 4
Estate Levine v Commissioner of Internal Revenue 634 F2d 12 United States Court of Appeals, Second Circuit United States 10 Jul 1980 WorldLII flag 4
Newmark v Commissioner of Internal Revenue 311 F2d 913 United States Court of Appeals, Second Circuit United States 26 Nov 1962 WorldLII flag 4
Kaiser v United States 262 F2d 367 United States Court of Appeals, Seventh Circuit United States 22 Dec 1958 WorldLII flag 4
Re Federal Water & Gas Corporation Appeal of Chenery Corporation [1951] USCA3 152 United States Court of Appeals, Third Circuit United States 4 Jun 1951 WorldLII flag 4
Ingham v United States 167 F3d 1240; 83 AFTR2d 99-833 United States Court of Appeals, Ninth Circuit United States 11 Feb 1999 WorldLII flag 3
Riggs National Corporation Subsidiaries v Commissioner of Internal Revenue 163 F3d 1363; 83 AFTR2d 99-438; 333 USApp DC 371 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 12 Jan 1999 WorldLII flag 3
Matter of Richard L Kochell Appeal of United States of America 804 F2d 84; 55 USLW 2283; 58 AFTR2d 86-6082 United States Court of Appeals, Seventh Circuit United States 22 Oct 1986 WorldLII flag 3
Wl Hardee v United States 708 F2d 661 United States Court of Appeals, Federal Circuit United States 11 May 1983 WorldLII flag 3
Martin v Commissioner of Internal Revenue 358 F2d 63 United States Court of Appeals, Seventh Circuit United States 18 Mar 1966 WorldLII flag 3
Commissioner of Internal Revenue v Makransky [1963] USCA3 290 United States Court of Appeals, Third Circuit United States 3 Jul 1963 WorldLII flag 3
Williams v Commissioner of Internal Revenue 285 F2d 582 United States Court of Appeals, Fifth Circuit United States 12 Jan 1961 WorldLII flag 3
Raymond v United States 355 F3d 107 United States Court of Appeals, Second Circuit United States 13 Jan 2004 WorldLII flag 2
Sinyard, Petitioners-Appellants v Commissioner of Internal Revenue, Respondent-Appellee 268 F3d 756 United States Court of Appeals, Ninth Circuit United States 25 Sep 2001 WorldLII flag 2
Diedrich v Commissioner of Internal Revenue 643 F2d 499 United States Court of Appeals, Eighth Circuit United States 27 Mar 1981 WorldLII flag 2
Spriggs v v Wilson 467 F2d 382; 151 USApp DC 328 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 27 Jul 1972 WorldLII flag 2
Commissioner of Internal Revenue v Fender Sales Inc 338 F2d 924 United States Court of Appeals, Ninth Circuit United States 1 Dec 1964 WorldLII flag 2
Guarantee Title and Trust Co v Commissioner of Internal Revenue 313 F2d 225 United States Court of Appeals, Sixth Circuit United States 18 Feb 1963 WorldLII flag 2
United States v Curd [1958] USCA5 486 United States Court of Appeals, Fifth Circuit United States 6 Aug 1958 WorldLII flag 2
Webber v Commissioner or Internal Revenue F Webber 219 F2d 834 United States Court of Appeals, Tenth Circuit United States 9 Feb 1955 WorldLII flag 2
Akron Canton Youngstown Co v Barnes 215 F2d 423 United States Court of Appeals, Seventh Circuit United States 10 Aug 1954 WorldLII flag 2
United States v Amirikian 197 F2d 442 United States Court of Appeals, Fourth Circuit United States 16 Jun 1952 WorldLII flag 2
Butchko v Commissioner of Internal Revenue 638 F2d 1214 United States Court of Appeals, Ninth Circuit United States 5 Feb 1981 WorldLII flag 1
Evangelista v Commissioner of Internal Revenue 629 F2d 1218 United States Court of Appeals, Seventh Circuit United States 12 Aug 1980 WorldLII flag 1
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
McCahill v Borough of Fox Chapel [1970] USCA3 634 United States Court of Appeals, Third Circuit United States 8 Dec 1970 WorldLII flag 1
Newmark v Commissioner of Internal Revenue [1962] USCA2 756 United States Court of Appeals, Second Circuit United States 27 Dec 1962 WorldLII flag 1
Jones v Commissioner of Internal Revenue 306 F2d 292 United States Court of Appeals, Fifth Circuit United States 19 Jul 1962 WorldLII flag 1
Hyde v Commissioner of Internal Revenue [1962] USCA2 237 United States Court of Appeals, Second Circuit United States 5 Apr 1962 WorldLII flag 1
Bounds v United States [1958] USCA4 366 United States Court of Appeals, Fourth Circuit United States 15 Dec 1958 WorldLII flag 1
Mas One Ltd Partnership v United States 390 F3d 427 United States Court of Appeals, Sixth Circuit United States 19 Nov 2004 WorldLII flag
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996 [1998] HCATrans 8 High Court of Australia Australia - Commonwealth 3 Feb 1998 AustLII flag
Epco Inc v Commissioner of Internal Revenue 104 F3d 170; 79 AFTR2d 97-321 United States Court of Appeals, Eighth Circuit United States 6 Jan 1997 WorldLII flag
Estate of Weeden v Commissioner of Internal Revenue 685 F2d 1160 United States Court of Appeals, Ninth Circuit United States 31 Aug 1982 WorldLII flag
Edward A and Margaret E Ruestow v Commissioner of Internal Revenue [1979] USCA2 34 United States Court of Appeals, Second Circuit United States 16 Jan 1979 WorldLII flag
Letters Rogatory Issued by Director of Inspection of Government of India [1967] USCA2 619 United States Court of Appeals, Second Circuit United States 9 Nov 1967 WorldLII flag
Stein v United States [1966] USCA5 651 United States Court of Appeals, Fifth Circuit United States 2 Aug 1966 WorldLII flag
Amos v Commissioner of Internal Revenue [1965] USCA4 483 United States Court of Appeals, Fourth Circuit United States 7 Dec 1965 WorldLII flag
Commissioner of Internal Revenue v Fender Sales Inc [1965] USCA9 15 United States Court of Appeals, Ninth Circuit United States 14 Jan 1965 WorldLII flag
United States v Britt 335 F2d 907 United States Court of Appeals, Fifth Circuit United States 12 Aug 1964 WorldLII flag
Stanton v United States [1959] USCA2 422 United States Court of Appeals, Second Circuit United States 6 Jul 1959 WorldLII flag
Crowell-Collier Publishing Co v Commissioner of Internal Revenue [1958] USCA2 511 United States Court of Appeals, Second Circuit United States 7 Oct 1958 WorldLII flag
Standard Oil Co v J McMahon [1957] USCA2 285 United States Court of Appeals, Second Circuit United States 26 Apr 1957 WorldLII flag
Neville v R Brodrick 235 F2d 263; 72 ALR 2d 1323 United States Court of Appeals, Tenth Circuit United States 26 Jul 1956 WorldLII flag
Samish v United States [1955] USCA9 252 United States Court of Appeals, Ninth Circuit United States 20 May 1955 WorldLII flag
Brown v Commissioner of Internal Revenue 220 F2d 12 United States Court of Appeals, Seventh Circuit United States 2 Mar 1955 WorldLII flag
United States v Burdick [1954] USCA3 204 United States Court of Appeals, Third Circuit United States 1 Jul 1954 WorldLII flag
Stern v Commissioner of Internal Revenue [1954] USCA3 147 United States Court of Appeals, Third Circuit United States 4 May 1954 WorldLII flag
Chairman of United States Maritime Commission v California Eastern Line [1952] USCADC 362 United States Court of Appeals, District of Columbia Circuit United States 27 Oct 1952 WorldLII flag
United States v Amirikian [1951] USCA4 201 United States Court of Appeals, Fourth Circuit United States 5 Nov 1951 WorldLII flag
Smith v Manning [1951] USCA3 150 United States Court of Appeals, Third Circuit United States 28 May 1951 WorldLII flag
Clarke v United States 189 F2d 101 United States Court of Appeals, Third Circuit United States 25 May 1951 WorldLII flag
Bausch's Estate v Commissioner of Internal Revenue [1951] USCA2 6 United States Court of Appeals, Second Circuit United States 3 Jan 1951 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
McCahill v Borough of Fox Chapel [1970] USCA3 634 United States Court of Appeals, Third Circuit United States 8 Dec 1970 WorldLII flag 1
Newmark v Commissioner of Internal Revenue [1962] USCA2 756 United States Court of Appeals, Second Circuit United States 27 Dec 1962 WorldLII flag 1
Jones v Commissioner of Internal Revenue 306 F2d 292 United States Court of Appeals, Fifth Circuit United States 19 Jul 1962 WorldLII flag 1
Hyde v Commissioner of Internal Revenue [1962] USCA2 237 United States Court of Appeals, Second Circuit United States 5 Apr 1962 WorldLII flag 1
Bounds v United States [1958] USCA4 366 United States Court of Appeals, Fourth Circuit United States 15 Dec 1958 WorldLII flag 1
Northern R Co of New Jersey v Lowe (C C A) 250 F 856 1
Rensselaer & S R Co v Irwin (C C A) 249 F 726 1
American Telegraph & Cable Co v United States 61 Ct Cl 326 United States circa 1962 flag 1
15 f2d 47 15 F2d 47 United States circa 1962 Westlaw flag 1
Houston Belt & Terminal Ry Co v Commissioner 6 BTA 1364 United States circa 1962 flag 1
5 Bta 1186 5 BTA 1186 United States circa 1962 flag 1
Mas One Ltd Partnership v United States 390 F3d 427 United States Court of Appeals, Sixth Circuit United States 19 Nov 2004 WorldLII flag
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996 [1998] HCATrans 8 High Court of Australia Australia - Commonwealth 3 Feb 1998 AustLII flag
Epco Inc v Commissioner of Internal Revenue 104 F3d 170; 79 AFTR2d 97-321 United States Court of Appeals, Eighth Circuit United States 6 Jan 1997 WorldLII flag
Estate of Weeden v Commissioner of Internal Revenue 685 F2d 1160 United States Court of Appeals, Ninth Circuit United States 31 Aug 1982 WorldLII flag
Edward A and Margaret E Ruestow v Commissioner of Internal Revenue [1979] USCA2 34 United States Court of Appeals, Second Circuit United States 16 Jan 1979 WorldLII flag
Letters Rogatory Issued by Director of Inspection of Government of India [1967] USCA2 619 United States Court of Appeals, Second Circuit United States 9 Nov 1967 WorldLII flag
Stein v United States [1966] USCA5 651 United States Court of Appeals, Fifth Circuit United States 2 Aug 1966 WorldLII flag
Amos v Commissioner of Internal Revenue [1965] USCA4 483 United States Court of Appeals, Fourth Circuit United States 7 Dec 1965 WorldLII flag
Commissioner of Internal Revenue v Fender Sales Inc [1965] USCA9 15 United States Court of Appeals, Ninth Circuit United States 14 Jan 1965 WorldLII flag
United States v Britt 335 F2d 907 United States Court of Appeals, Fifth Circuit United States 12 Aug 1964 WorldLII flag
Stanton v United States [1959] USCA2 422 United States Court of Appeals, Second Circuit United States 6 Jul 1959 WorldLII flag
Crowell-Collier Publishing Co v Commissioner of Internal Revenue [1958] USCA2 511 United States Court of Appeals, Second Circuit United States 7 Oct 1958 WorldLII flag
Standard Oil Co v J McMahon [1957] USCA2 285 United States Court of Appeals, Second Circuit United States 26 Apr 1957 WorldLII flag
Neville v R Brodrick 235 F2d 263; 72 ALR 2d 1323 United States Court of Appeals, Tenth Circuit United States 26 Jul 1956 WorldLII flag
Samish v United States [1955] USCA9 252 United States Court of Appeals, Ninth Circuit United States 20 May 1955 WorldLII flag
Brown v Commissioner of Internal Revenue 220 F2d 12 United States Court of Appeals, Seventh Circuit United States 2 Mar 1955 WorldLII flag
United States v Burdick [1954] USCA3 204 United States Court of Appeals, Third Circuit United States 1 Jul 1954 WorldLII flag
Stern v Commissioner of Internal Revenue [1954] USCA3 147 United States Court of Appeals, Third Circuit United States 4 May 1954 WorldLII flag
Chairman of United States Maritime Commission v California Eastern Line [1952] USCADC 362 United States Court of Appeals, District of Columbia Circuit United States 27 Oct 1952 WorldLII flag
United States v Amirikian [1951] USCA4 201 United States Court of Appeals, Fourth Circuit United States 5 Nov 1951 WorldLII flag
Smith v Manning [1951] USCA3 150 United States Court of Appeals, Third Circuit United States 28 May 1951 WorldLII flag
Clarke v United States 189 F2d 101 United States Court of Appeals, Third Circuit United States 25 May 1951 WorldLII flag
Bausch's Estate v Commissioner of Internal Revenue [1951] USCA2 6 United States Court of Appeals, Second Circuit United States 3 Jan 1951 WorldLII flag

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