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Minnesota Tea Co v Helvering     42

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Boulware v United States	[2008] USSC 9	United States Supreme Court	United States	3 Mar 2008	WorldLII
Del Commercial Properties, Inc , Appellant v Commissioner of Internal Revenue Service, Appellee	251 F3d 210	United States Court of Appeals, District of Columbia Circuit	United States	8 Jun 2001	WorldLII		2
True v United States	190 F3d 1165	United States Court of Appeals, Tenth Circuit	United States	9 Sep 1999	WorldLII		7
Estate Monroe v Commissioner of Internal Revenue	124 F3d 699; 80 AFTR2d 97-6826	United States Court of Appeals, Fifth Circuit	United States	9 Oct 1997	WorldLII		1
Goulding v Commissioner of Internal Revenue	[1991] USCA7 500	United States Court of Appeals, Seventh Circuit	United States	13 Jun 1991	WorldLII
Associated Wholesale Grocers Inc v United States	927 F2d 1517; 67 AFTR2d 91-837	United States Court of Appeals, Tenth Circuit	United States	15 Mar 1991	WorldLII		6
American Postal Workers Union v United States	925 F2d 480; 67 AFTR2d 91-571; 288 USApp DC 249	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Feb 1991	WorldLII		2
Allen v Commissioner	925 F2d 348; 67 AFTR2d 91-543	United States Court of Appeals, Ninth Circuit	United States	6 Feb 1991	WorldLII		17
Commissioner v Clark	489 US 726; 103 L Ed 2d 753; 109 SCt 1455	United States Supreme Court	United States	22 Mar 1989	WorldLII		17
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		7
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		17
Stewart v Commissioner	714 F2d 977	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1983	WorldLII		9
Security Industrial Insurance Co v United States	702 F2d 1234	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1983	WorldLII		6
Diedrich v Commissioner	457 US 191; 102 SCt 2414; 72 L Ed 2d 777	United States Supreme Court	United States	15 Jun 1982	WorldLII		18
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Wilkerson v Commissioner of Internal Revenue	655 F2d 980	United States Court of Appeals, Ninth Circuit	United States	12 Nov 1981	WorldLII		6
Battelstein v Internal Revenue Service	631 F2d 1182	United States Court of Appeals, Fifth Circuit	United States	3 Dec 1980	WorldLII		5
Battelstein v Internal Revenue Service	611 F2d 1033	United States Court of Appeals, Fifth Circuit	United States	14 Feb 1980	WorldLII		2
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Kuper v Commissioner of Internal Revenue	533 F2d 152	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1976	WorldLII		9
Crenshaw v United States	450 F2d 472	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1972	WorldLII		12
Waterman Steamship Corporation v Commissioner of Internal Revenue	[1970] USCA5 1305	United States Court of Appeals, Fifth Circuit	United States	17 Sep 1970	WorldLII		1
Waterman Steamship Corporation v Commissioner of Internal Revenue	430 F2d 1185	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1970	WorldLII		15
Luke v Commissioner of Internal Revenue	351 F2d 568	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1965	WorldLII		6
South Bay Corporation v Commissioner of Internal Revenue	345 F2d 698	United States Court of Appeals, Second Circuit	United States	19 May 1965	WorldLII		3
South Bay Corporation v Commissioner of Internal Revenue	[1965] USCA2 189	United States Court of Appeals, Second Circuit	United States	11 Mar 1965	WorldLII		1
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Bausch Lomb Optical Co v Commissioner of Internal Revenue	267 F2d 75	United States Court of Appeals, Second Circuit	United States	19 May 1959	WorldLII		2
Bausch Lomb Optical Co v Commissioner of Internal Revenue	[1959] USCA2 150	United States Court of Appeals, Second Circuit	United States	6 Mar 1959	WorldLII
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Turner and Co v Commissioner of Internal Revenue	247 F2d 370	United States Court of Appeals, Fourth Circuit	United States	17 Jul 1957	WorldLII		6
Turner and Co v Commissioner of Internal Revenue	[1957] USCA4 162	United States Court of Appeals, Fourth Circuit	United States	27 May 1957	WorldLII
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII		2
Sharp v Commissioner of Internal Revenue	224 F2d 920	United States Court of Appeals, Sixth Circuit	United States	19 Aug 1955	WorldLII		2
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Pearson v McGraw	308 US 313; 84 L Ed 293; 60 SCt 211	United States Supreme Court	United States	4 Dec 1939	WorldLII		6
United States v Hendler	303 US 564; 82 L Ed 1018; 58 SCt 655	United States Supreme Court	United States	28 Mar 1938	WorldLII		18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Minnesota Tea Co	296 US 378; 80 L Ed 284; 56 SCt 269	United States Supreme Court	United States	16 Dec 1935	WorldLII		23
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		439
302 US 665; 58 SCt 16	302 US 665; 58 SCt 16	United States Supreme Court	United States		Westlaw		2
89 f2d 711	89 F2d 711		United States		Westlaw		1
76 f2d 797	76 F2d 797		United States		Westlaw		3
Minnesota Tea Co v Com'r	34 BTA 145		United States				1
Minnesota Tea Co v Com'r	28 BTA 591		United States				1