Palmer v Bender 108

287 US 551; 77 L Ed 489; 53 SCt 225

United States Supreme Court

United States

9th January, 1933

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Morgan v Commissioner	309 US 78; 84 L Ed 585; 60 SCt 424	United States Supreme Court	United States	29 Jan 1940	WorldLII	169
Commissioner of Internal Revenue v Southwest Exploration Co	350 US 308; 100 L Ed 347; 76 SCt 395	United States Supreme Court	United States	27 Feb 1956	WorldLII	101
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII	94
Anderson v Helvering	310 US 404; 84 L Ed 1277; 60 SCt 952	United States Supreme Court	United States	20 May 1940	WorldLII	74
Burton-Sutton Oil Co v Commissioner	328 US 25; 90 L Ed 1062; 66 SCt 861; 90 L Ed 2d 1062	United States Supreme Court	United States	22 Apr 1946	WorldLII	71
Helvering v Stuart	317 US 154; 87 L Ed 154; 63 SCt 140	United States Supreme Court	United States	16 Nov 1942	WorldLII	68
Burnet v Guggenheim	288 US 280; 77 L Ed 748; 53 SCt 369	United States Supreme Court	United States	6 Feb 1933	WorldLII	58
Thomas v Perkins	301 US 655; 81 L Ed 1324; 57 SCt 911	United States Supreme Court	United States	1 Jun 1937	WorldLII	54
Kirby Petroleum Co v Commissioner	326 US 599; 90 L Ed 343; 66 SCt 409	United States Supreme Court	United States	28 Jan 1946	WorldLII	52
Helvering v Bankline Oil Co	303 US 362; 82 L Ed 897; 58 SCt 616	United States Supreme Court	United States	7 Mar 1938	WorldLII	46
Commissioner v Engle	464 US 206; 78 L Ed 2d 420; 104 SCt 597	United States Supreme Court	United States	10 Jan 1984	WorldLII	45
Parsons v Smith	359 US 215; 3 L Ed 2d 747; 79 SCt 656	United States Supreme Court	United States	6 Apr 1959	WorldLII	41
Helvering v Elbe Oil Land Development Co	303 US 372; 82 L Ed 904; 58 SCt 621	United States Supreme Court	United States	7 Mar 1938	WorldLII	33
Heiner v Mellon	304 US 271; 82 L Ed 1337; 58 SCt 926	United States Supreme Court	United States	16 May 1938	WorldLII	32
Helvering v Twin Bell Oil Syndicate	293 US 312; 79 L Ed 383; 55 SCt 174	United States Supreme Court	United States	3 Dec 1934	WorldLII	32
City of New York v Feiring	313 US 283; 85 L Ed 1333; 61 SCt 1028	United States Supreme Court	United States	26 May 1941	WorldLII	30
United States v Dakota-Montana Oil Co	288 US 459; 77 L Ed 893; 53 SCt 435	United States Supreme Court	United States	13 Mar 1933	WorldLII	28
Helvering v O'Donnell	303 US 370; 82 L Ed 903; 58 SCt 619	United States Supreme Court	United States	7 Mar 1938	WorldLII	26
Paragon Jewel Coal Co v Commissioner	380 US 624; 14 L Ed 2d 116; 85 SCt 1207	United States Supreme Court	United States	28 Apr 1965	WorldLII	25
Putnam's Estate v Commissioner	324 US 393; 89 L Ed 1023; 65 SCt 811	United States Supreme Court	United States	26 Mar 1945	WorldLII	24
Estate Weinert v Commissioner of Internal Revenue	(1961) 294 F2d 750	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1961	WorldLII	23
Commissioner of Internal Revenue v Gregory Run Coal Co	212 F2d 52	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1954	WorldLII	21
Wood v United States	377 F2d 300	United States Court of Appeals, Fifth Circuit	United States	11 May 1967	WorldLII	17
Albritton v Commissioner of Internal Revenue	248 F2d 49	United States Court of Appeals, Fifth Circuit	United States	26 Jul 1957	WorldLII	16
Weirton Ice and Coal Supply Co v Commissioner of Internal Revenue	231 F2d 531	United States Court of Appeals, Fourth Circuit	United States	5 Jan 1956	WorldLII	16
Gowans v Commissioner	246 F2d 448	United States Court of Appeals, Ninth Circuit	United States	17 Jun 1957	WorldLII	15
Commissioner of Internal Revenue v Mammoth Coal Co	229 F2d 535	United States Court of Appeals, Third Circuit	United States	6 Feb 1956	WorldLII	15
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII	13
Barker v Commissioner of Internal Revenue	250 F2d 195	United States Court of Appeals, Second Circuit	United States	15 Oct 1957	WorldLII	13
United States v White	401 F2d 610	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1968	WorldLII	12
Laudenslager v Commissioner of Internal Revenue	305 F2d 686	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII	12
Zuhone v Commissioner of Internal Revenue	883 F2d 1317; 64 AFTR2d 89-5451	United States Court of Appeals, Seventh Circuit	United States	28 Aug 1989	WorldLII	11
Freund v United States	367 F2d 776	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1966	WorldLII	11
Usibelli v Commissioner of Internal Revenue	229 F2d 539	United States Court of Appeals, Ninth Circuit	United States	14 Dec 1955	WorldLII	11
Hamme v Commissioner of Internal Revenue	209 F2d 29	United States Court of Appeals, Fourth Circuit	United States	31 Dec 1953	WorldLII	11
Rabiner v Bacon	373 F2d 537	United States Court of Appeals, Eighth Circuit	United States	6 Mar 1967	WorldLII	10
Commissioner of Internal Revenue v H Remer a	260 F2d 337	United States Court of Appeals, Eighth Circuit	United States	5 Nov 1958	WorldLII	10
Herring v Commissioner	293 US 322; 79 L Ed 389; 55 SCt 179	United States Supreme Court	United States	3 Dec 1934	WorldLII	10
United States v H Witte B	(1962) 306 F2d 81	United States Court of Appeals, Fifth Circuit	United States	25 Jul 1962	WorldLII	9
Cowden v Commissioner of Internal Revenue	289 F2d 20	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII	9
Scofield v La Gloria Oil and Gas Co	268 F2d 699	United States Court of Appeals, Fifth Circuit	United States	9 Oct 1959	WorldLII	9
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII	8
United States v Daney	370 F2d 791	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1966	WorldLII	8
Stilwell v United States	250 F2d 736	United States Court of Appeals, Fourth Circuit	United States	27 Dec 1957	WorldLII	8
Commissioner of Internal Revenue v Southwest Exploration Co	220 F2d 58	United States Court of Appeals, Ninth Circuit	United States	7 Mar 1955	WorldLII	7
Mountain Fuel Supply Co v United States	449 F2d 816	United States Court of Appeals, Tenth Circuit	United States	15 Oct 1971	WorldLII	6
Dingman v United States	429 F2d 70	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1970	WorldLII	6
Rutledge v United States	428 F2d 347	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1970	WorldLII	6
United States v M Thomas G	329 F2d 119	United States Court of Appeals, Ninth Circuit	United States	12 Mar 1964	WorldLII	6
United States v White	311 F2d 399	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1962	WorldLII	6
Costantino v Commissioner of Internal Revenue	445 F2d 405	United States Court of Appeals, Third Circuit	United States	20 May 1971	WorldLII	5
Hair v Commissioner of Internal Revenue	396 F2d 6	United States Court of Appeals, Ninth Circuit	United States	27 May 1968	WorldLII	5
Schreiber v United States	382 F2d 553	United States Court of Appeals, Seventh Circuit	United States	17 Jul 1967	WorldLII	5
Elm Development Co v Commissioner of Internal Revenue	315 F2d 488	United States Court of Appeals, Fourth Circuit	United States	19 Mar 1963	WorldLII	5
Sowell v Commissioner of Internal Revenue	302 F2d 177	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1962	WorldLII	5
Commissioner of Internal Revenue v Estate H W Donnell Estate H W Donnell	(1969) 417 F2d 106	United States Court of Appeals, Fifth Circuit	United States	10 Oct 1969	WorldLII	4
Gitzinger v United States	404 F2d 191	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1968	WorldLII	4
Harrington v Commissioner of Internal Revenue	(1968) 404 F2d 237	United States Court of Appeals, Fifth Circuit	United States	3 Dec 1968	WorldLII	4
Dyal v United States	342 F2d 248	United States Court of Appeals, Fifth Circuit	United States	8 Mar 1965	WorldLII	4
United States v J a Morgan S	321 F2d 781	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1963	WorldLII	4
Marathon Oil Co v Commissioner of Internal Revenue	838 F2d 1114; 60 AFTR2d 87-5974	United States Court of Appeals, Tenth Circuit	United States	9 Nov 1987	WorldLII	3
Yeaman v United States	584 F2d 322	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1978	WorldLII	3
White Castle Lumber and Shingle Co Ltd v United States	481 F2d 1274	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1973	WorldLII	3
Vest v Commissioner of Internal Revenue	481 F2d 238	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1973	WorldLII	3
Callahan Mining Corporation v Commissioner of Internal Revenue	428 F2d 721	United States Court of Appeals, Second Circuit	United States	29 Jun 1970	WorldLII	3
Commissioner of Internal Revenue v Pickard	401 F2d 615	United States Court of Appeals, Tenth Circuit	United States	1 Oct 1968	WorldLII	3
Bryant v Commissioner of Internal Revenue	399 F2d 800	United States Court of Appeals, Fifth Circuit	United States	12 Aug 1968	WorldLII	3
Alkire v A Riddell	397 F2d 779	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1968	WorldLII	3
United States v Giustina O	313 F2d 710	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1963	WorldLII	3
McCall v Commissioner of Internal Revenue	312 F2d 699	United States Court of Appeals, Fourth Circuit	United States	10 Oct 1962	WorldLII	3
Davis v United States	282 F2d 623	United States Court of Appeals, Tenth Circuit	United States	7 Sep 1960	WorldLII	3
Helvering v Falk	291 US 183; 78 L Ed 719; 54 SCt 353	United States Supreme Court	United States	15 Jan 1934	WorldLII	3
Hartman Tobacco Co v United States	471 F2d 1327	United States Court of Appeals, Second Circuit	United States	10 Jan 1973	WorldLII	2
Bayou Verret Land Co v Commissioner of Internal Revenue	450 F2d 850	United States Court of Appeals, Fifth Circuit	United States	3 Jan 1972	WorldLII	2
Cb Christie v United States	436 F2d 1216	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1971	WorldLII	2
Oliver v United States	408 F2d 769	United States Court of Appeals, Fourth Circuit	United States	27 Mar 1969	WorldLII	2
United States v W H Cocke	[1968] USCA5 798	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1968	WorldLII	2
Turkey Run Fuels v United States	243 F2d 147	United States Court of Appeals, Third Circuit	United States	14 Mar 1957	WorldLII	2
Weirton Ice and Coal Supply Co v Commissioner of Internal Revenue	[1956] USCA4 45	United States Court of Appeals, Fourth Circuit	United States	19 Mar 1956	WorldLII	2
United States v Dougan	214 F2d 511	United States Court of Appeals, Tenth Circuit	United States	8 Jul 1954	WorldLII	2
Hj Freede v Commissioner of Internal Revenue	864 F2d 671; 57 USLW 2289; 62 AFTR2d 88-5927	United States Court of Appeals, Tenth Circuit	United States	27 Jan 1989	WorldLII	1
United States v Swank	451 US 571; 101 SCt 1931; 68 L Ed 2d 454	United States Supreme Court	United States	18 May 1981	WorldLII	1
Winters Coal Co Inc v Commissioner of Internal Revenue	496 F2d 995	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1974	WorldLII	1
Rissler McMurry Co Inc v United States	480 F2d 684	United States Court of Appeals, Tenth Circuit	United States	19 Jun 1973	WorldLII	1
Costantino v Commissioner of Internal Revenue	[1971] USCA3 368	United States Court of Appeals, Third Circuit	United States	24 Jun 1971	WorldLII	1
Belknap v United States	406 F2d 737	United States Court of Appeals, Sixth Circuit	United States	28 Jan 1969	WorldLII	1
Elm Development Co v Commissioner of Internal Revenue	[1963] USCA4 45	United States Court of Appeals, Fourth Circuit	United States	16 Jan 1963	WorldLII	1
Georgia-Pacific Corporation v United States	648 F2d 653	United States Court of Appeals, Ninth Circuit	United States	18 Jun 1981	WorldLII
Whitehead v United States	555 F2d 1290	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1977	WorldLII
Cox v United States	497 F2d 348	United States Court of Appeals, Fourth Circuit	United States	22 May 1974	WorldLII
Mountain Fuel Supply Co v United States	[1971] USCA10 394	United States Court of Appeals, Tenth Circuit	United States	3 Dec 1971	WorldLII
Callahan Mining Corporation v Commissioner of Internal Revenue	[1970] USCA2 437	United States Court of Appeals, Second Circuit	United States	20 May 1970	WorldLII
Oliver v United States	[1969] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	6 Jan 1969	WorldLII
Utah Salt Co v v Wise	370 F2d 976	United States Court of Appeals, Tenth Circuit	United States	6 Jan 1967	WorldLII
United States v M Thomas G	[1964] USCA9 168	United States Court of Appeals, Ninth Circuit	United States	14 Apr 1964	WorldLII
McCall v Commissioner of Internal Revenue	[1963] USCA4 6	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1963	WorldLII
United States v Giustina O	[1962] USCA9 443	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1962	WorldLII
Laudenslager v Commissioner of Internal Revenue	[1962] USCA3 260	United States Court of Appeals, Third Circuit	United States	27 Jun 1962	WorldLII
Johnson v L Phinney L Phinney	287 F2d 544	United States Court of Appeals, Fifth Circuit	United States	15 Mar 1961	WorldLII
Kline v Commissioner of Internal Revenue	268 F2d 854	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1959	WorldLII
Scofield v La Gloria Oil and Gas Co	[1959] USCA5 348	United States Court of Appeals, Fifth Circuit	United States	16 Jun 1959	WorldLII
Barker v Commissioner of Internal Revenue	[1957] USCA2 636	United States Court of Appeals, Second Circuit	United States	9 Dec 1957	WorldLII
Stilwell v United States	[1957] USCA4 308	United States Court of Appeals, Fourth Circuit	United States	12 Nov 1957	WorldLII
Albritton v Commissioner of Internal Revenue	[1957] USCA5 454	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1957	WorldLII
Turkey Run Fuels v United States	[1956] USCA3 316	United States Court of Appeals, Third Circuit	United States	9 Nov 1956	WorldLII
Commissioner of Internal Revenue v Mammoth Coal Co	[1955] USCA3 263	United States Court of Appeals, Third Circuit	United States	17 Oct 1955	WorldLII
Commissioner of Internal Revenue v Gregory Run Coal Co	[1954] USCA4 63	United States Court of Appeals, Fourth Circuit	United States	16 Mar 1954	WorldLII
Hamme v Commissioner of Internal Revenue	[1953] USCA4 250	United States Court of Appeals, Fourth Circuit	United States	19 Nov 1953	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Laudenslager v Commissioner of Internal Revenue	[1962] USCA3 260	United States Court of Appeals, Third Circuit	United States	27 Jun 1962	WorldLII
Johnson v L Phinney L Phinney	287 F2d 544	United States Court of Appeals, Fifth Circuit	United States	15 Mar 1961	WorldLII
Kline v Commissioner of Internal Revenue	268 F2d 854	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1959	WorldLII
Scofield v La Gloria Oil and Gas Co	[1959] USCA5 348	United States Court of Appeals, Fifth Circuit	United States	16 Jun 1959	WorldLII
Barker v Commissioner of Internal Revenue	[1957] USCA2 636	United States Court of Appeals, Second Circuit	United States	9 Dec 1957	WorldLII
Stilwell v United States	[1957] USCA4 308	United States Court of Appeals, Fourth Circuit	United States	12 Nov 1957	WorldLII
Albritton v Commissioner of Internal Revenue	[1957] USCA5 454	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1957	WorldLII
Turkey Run Fuels v United States	[1956] USCA3 316	United States Court of Appeals, Third Circuit	United States	9 Nov 1956	WorldLII
Commissioner of Internal Revenue v Mammoth Coal Co	[1955] USCA3 263	United States Court of Appeals, Third Circuit	United States	17 Oct 1955	WorldLII
Commissioner of Internal Revenue v Gregory Run Coal Co	[1954] USCA4 63	United States Court of Appeals, Fourth Circuit	United States	16 Mar 1954	WorldLII
Hamme v Commissioner of Internal Revenue	[1953] USCA4 250	United States Court of Appeals, Fourth Circuit	United States	19 Nov 1953	WorldLII

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