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Helvering v Mitchell     231

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Motloung v Commissioner for the South African Revenue Service (5492/2021)	[2022] ZAFSHC 327	High Court of South Africa - Free State Division	South Africa	21 Nov 2022	SAFLII
People of Guam v Torres	[2008] GUSC 26; [2008] Guam 26	Supreme Court of Guam	Guam	31 Dec 2008	WorldLII		4
United States v Van Waeyenberghe	481 F3d 951	United States Court of Appeals, Seventh Circuit	United States	24 Apr 2007	WorldLII		1
Reiserer v United States	479 F3d 1160	United States Court of Appeals, Ninth Circuit	United States	20 Mar 2007	WorldLII
Morse v Commissioner of Internal Revenue	419 F3d 829	United States Court of Appeals, Eighth Circuit	United States	22 Aug 2005	WorldLII		3
Martineau v MNR	[2004] 3 RCS 737; [2004] SCC 81; [2004] 3 SCR 737; [2004] SCJ No 58	Supreme Court of Canada	Canada	14 Oct 2004	Supreme Court of Canada		4
United States v D Plotts	347 F3d 873	United States Court of Appeals, Tenth Circuit	United States	22 Oct 2003	WorldLII		8
Lechner v J Frank	341 F3d 635	United States Court of Appeals, Seventh Circuit	United States	25 Aug 2003	WorldLII		4
White, Appellant v Jack Terhune; Steven Pinchak	267 F3d 251	United States Court of Appeals, Third Circuit	United States	21 Sep 2001	WorldLII
Martin Schachter; Barbara Schachter, Petitioners, v Commissioner of Internal Revenue, Respondent	255 F3d 1031	United States Court of Appeals, Ninth Circuit	United States	3 Jul 2001	WorldLII		3
Femedeer v Haun	227 F3d 1244	United States Court of Appeals, Tenth Circuit	United States	28 Aug 2000	WorldLII		10
His Official Capacity As Secretary of the Indiana Family and Social Services Administration, Defendants-Appellees	207 F3d 419	United States Court of Appeals, Seventh Circuit	United States	16 Mar 2000	WorldLII		6
United States v O Lippitt	180 F3d 873	United States Court of Appeals, Seventh Circuit	United States	16 Jun 1999	WorldLII		6
Louis v Commissioner of Internal Revenue	170 F3d 1232; 83 AFTR2d 99-1400	United States Court of Appeals, Ninth Circuit	United States	24 Mar 1999	WorldLII		5
Herbert v Billy	160 F3d 1131	United States Court of Appeals, Sixth Circuit	United States	21 Jan 1999	WorldLII		28
United States v Gallardo-Mendez	150 F3d 1240	United States Court of Appeals, Tenth Circuit	United States	28 Jul 1998	WorldLII		7
LaCrosse v CFTC	137 F3d 925	United States Court of Appeals, Seventh Circuit	United States	24 Feb 1998	WorldLII		10
Securities and Exchange Commission v C Palmisano	135 F3d 860; 147 ALRFed 799	United States Court of Appeals, Second Circuit	United States	4 Feb 1998	WorldLII		6
Cole v United States Department of Agriculture Ascs	133 F3d 803	United States Court of Appeals, Eleventh Circuit	United States	21 Jan 1998	WorldLII		5
Lynn v West	134 F3d 582	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1998	WorldLII		7
Publishing Co Inc v Commissioner of Internal Revenue	131 F3d 1314; 80 AFTR2d 97-8372	United States Court of Appeals, Ninth Circuit	United States	16 Dec 1997	WorldLII		4
Hudson v United States	522 US 93; 139 L Ed 2d 450; 118 SCt 488	United States Supreme Court	United States	10 Dec 1997	WorldLII		97
United States v Schiller	120 F3d 192	United States Court of Appeals, Ninth Circuit	United States	24 Jul 1997	WorldLII		2
United States v P Kallin	108 F3d 221; 79 AFTR2d 97-1327	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1997	WorldLII
Little v Commissioner of Internal Revenue	106 F3d 1445; 79 AFTR2d 97-990	United States Court of Appeals, Ninth Circuit	United States	11 Feb 1997	WorldLII		6
United States v Brekke	97 F3d 1043	United States Court of Appeals, Eighth Circuit	United States	18 Nov 1996	WorldLII		14
United States v Imngren	98 F3d 811	United States Court of Appeals, Fourth Circuit	United States	25 Oct 1996	WorldLII		7
United States v Ursery	518 US 267; 135 L Ed 2d 549; 116 SCt 2135	United States Supreme Court	United States	24 Jun 1996	WorldLII		298
United States v J Alt Md	83 F3d 779; 64 USLW 2736; 77 AFTR2d 96-2177	United States Court of Appeals, Sixth Circuit	United States	15 May 1996	WorldLII		9
Grimes v Commissioner of Internal Revenue	82 F3d 286; 64 USLW 2673; 77 AFTR2d 96-1802	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1996	WorldLII		2
United States v Donahue	[1995] USCA10 1438	United States Court of Appeals, Tenth Circuit	United States	8 Dec 1995	WorldLII
Thomas v Commissioner of Internal Revenue	62 F3d 97; 64 USLW 2129; 76 AFTR2d 95-5975	United States Court of Appeals, Fourth Circuit	United States	14 Aug 1995	WorldLII		8
Witte v United States	515 US 389; 132 L Ed 2d 351; 115 SCt 2199	United States Supreme Court	United States	14 Jun 1995	WorldLII		164
International Union, United Mine Workers of America v Bagwell	512 US 821; 129 L Ed 2d 642; 114 SCt 2552	United States Supreme Court	United States	30 Jun 1994	WorldLII		103
Lara-Villegas v United States	[1994] USCA7 210	United States Court of Appeals, Seventh Circuit	United States	24 Feb 1994	WorldLII
United States v United States Currency in Amount of One Hundred Forty-Five Thousand One Hundred Thirty-Nine Dollars	18 F3d 73	United States Court of Appeals, Second Circuit	United States	22 Feb 1994	WorldLII		9
United States v D Barnette	10 F3d 1553; 62 USLW 2475; 127 Lab Cas 11,049	United States Court of Appeals, Eleventh Circuit	United States	7 Jan 1994	WorldLII		8
McNichols v Commissioner of Internal Revenue	13 F3d 432; 73 AFTR2d 94-618	United States Court of Appeals, First Circuit	United States	29 Dec 1993	WorldLII		3
Anyon v Mach	[1993] USCA1 607	United States Court of Appeals, First Circuit	United States	9 Dec 1993	WorldLII
Martel v Fridovich	14 F3d 1	United States Court of Appeals, First Circuit	United States	8 Dec 1993	WorldLII		5
Williams v Commissioner of Internal Revenue	999 F2d 760; 72 AFTR2d 93-5501	United States Court of Appeals, Fourth Circuit	United States	14 Jul 1993	WorldLII		1
Austin v Shalala	994 F2d 1170	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1993	WorldLII		5
United States v Wrw Corporation	986 F2d 138; 23 Bankr Ct Dec 1672; 61 USLW 2563	United States Court of Appeals, Sixth Circuit	United States	7 May 1993	WorldLII		10
Kurth Ranch v Department of Revenue of Montana	986 F2d 1308	United States Court of Appeals, Ninth Circuit	United States	26 Feb 1993	WorldLII		2
United States v Traylor	978 F2d 1131	United States Court of Appeals, Ninth Circuit	United States	3 Nov 1992	WorldLII		9
United States v Boney	977 F2d 624; 36 Fed REvid Serv 1358; 298 USApp DC 149	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Oct 1992	WorldLII		49
Niu v US Immigration and Naturalization Service	[1992] USCA9 1363	United States Court of Appeals, Ninth Circuit	United States	19 May 1992	WorldLII
United States v McGowan	960 F2d 716	United States Court of Appeals, Eighth Circuit	United States	30 Mar 1992	WorldLII		2
United States v Sanchez-Escareno	950 F2d 193	United States Court of Appeals, Fifth Circuit	United States	19 Dec 1991	WorldLII		11
Licari v Commissioner	946 F2d 690	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1991	WorldLII		6
United States v Meza-Soria	935 F2d 166	United States Court of Appeals, Ninth Circuit	United States	4 Jun 1991	WorldLII		18
Smith v Commissioner of Internal Revenue	926 F2d 1470; 67 AFTR2d 91-638	United States Court of Appeals, Sixth Circuit	United States	22 Apr 1991	WorldLII		13
United States v Bizzell	921 F2d 263	United States Court of Appeals, Tenth Circuit	United States	13 Dec 1990	WorldLII		22
United States v Fernandez Fernandez	916 F2d 125	United States Court of Appeals, Third Circuit	United States	18 Oct 1990	WorldLII		5
Karpa v Commissioner of Internal Revenue	909 F2d 784; 66 AFTR2d 90-5694	United States Court of Appeals, Fourth Circuit	United States	27 Jul 1990	WorldLII		8
Myers v All Police of Pittman	905 F2d 1538		United States	20 Jun 1990	WorldLII
Douge v Commissioner of Internal Revenue	899 F2d 164; 65 AFTR2d 90-738	United States Court of Appeals, Second Circuit	United States	26 Mar 1990	WorldLII		2
United States v United States Currency in the Amount of $22853600 a Parker	895 F2d 908	United States Court of Appeals, Second Circuit	United States	7 Feb 1990	WorldLII		13
Dowling v United States	493 US 342; 107 L Ed 2d 708; 110 SCt 668; [1990] Spencer 385	United States Supreme Court	United States - New Jersey	10 Jan 1990	WorldLII		159
United States v A Parcel of Land with a Building Located Thereon at Moon Hill Road Northbridge Massachusetts	884 F2d 41	United States Court of Appeals, First Circuit	United States	1 Sep 1989	WorldLII		19
Traficant v Commissioner of Internal Revenue	884 F2d 258; 64 AFTR2d 89-5560	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1989	WorldLII		11
Scallen v Commissioner of Internal Revenue	877 F2d 1364; 64 AFTR2d 89-5035	United States Court of Appeals, Eighth Circuit	United States	9 Jun 1989	WorldLII		8
United States v Halper	490 US 435; 104 L Ed 2d 487; 109 SCt 1892	United States Supreme Court	United States	15 May 1989	WorldLII		274
Robert Demartino v Commissioner of Internal Revenue	862 F2d 400; 63 AFTR2d 89-327	United States Court of Appeals, Second Circuit	United States	23 Nov 1988	WorldLII		20
United States v Killough Lb Lrh Lrh	848 F2d 1523; 26 Fed REvid Serv 774	United States Court of Appeals, Eleventh Circuit	United States	12 Jul 1988	WorldLII		13
Zwak v United States	848 F2d 1179; 62 AFTR2d 88-6027	United States Court of Appeals, Eleventh Circuit	United States	8 Jul 1988	WorldLII		1
Gardner	841 F2d 1272	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1988	WorldLII		4
Brooks v United States J	833 F2d 1136; 60 AFTR2d 87-6063	United States Court of Appeals, Fourth Circuit	United States	25 Nov 1987	WorldLII		5
Lefebvre v Commissioner of Internal Revenue	830 F2d 417; 60 AFTR2d 87-5737	United States Court of Appeals, First Circuit	United States	9 Oct 1987	WorldLII		3
United States v Dkg Appaloosas Inc	829 F2d 532; 9 Fed RServ3d 83; 56 USLW 2263	United States Court of Appeals, Fifth Circuit	United States	29 Sep 1987	WorldLII		13
United States v Seifuddin	820 F2d 1074	United States Court of Appeals, Ninth Circuit	United States	24 Jun 1987	WorldLII		8
Chapman v United States Department of Health & Human Services	821 F2d 523; 55 USLW 2697	United States Court of Appeals, Tenth Circuit	United States	15 Jun 1987	WorldLII		7
United States v Ryan	810 F2d 650; 22 Fed REvid Serv 627	United States Court of Appeals, Seventh Circuit	United States	16 Jan 1987	WorldLII		8
Roach v National Transportation Safety Board J	804 F2d 1147	United States Court of Appeals, Tenth Circuit	United States	5 Nov 1986	WorldLII		12
United States v Dunn	802 F2d 646; 55 USLW 2236	United States Court of Appeals, Second Circuit	United States	6 Oct 1986	WorldLII		9
United States v Salerno	794 F2d 64; 55 USLW 2057	United States Court of Appeals, Second Circuit	United States	3 Jul 1986	WorldLII		20
Granado v Commissioner of Internal Revenue	792 F2d 91; 58 AFTR2d 86-5120	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1986	WorldLII		15
Lovgren v v Byrne Dc Lovgren	787 F2d 857	United States Court of Appeals, Third Circuit	United States	26 Mar 1986	WorldLII		1
National Labor Relations Board v Allied Riggers Inc	785 F2d 309		United States	24 Jan 1986	WorldLII
United States v Broce	781 F2d 792	United States Court of Appeals, Tenth Circuit	United States	2 Jan 1986	WorldLII		17
United States of America v Ted Q Wilson	[1985] USCA6 1128	United States Court of Appeals, Sixth Circuit	United States	22 Aug 1985	WorldLII
Sedima, SPRL v Imrex Co	473 US 479; 87 L Ed 2d 346; 105 SCt 3275	United States Supreme Court	United States	1 Jul 1985	WorldLII		525
Zell II v Commissioner of Internal Revenue	763 F2d 1139; 56 AFTR2d 85-5128	United States Court of Appeals, Tenth Circuit	United States	24 May 1985	WorldLII		13
Boday v United States T Cleary	759 F2d 1472; 56 AFTR2d 85-5013	United States Court of Appeals, Ninth Circuit	United States	13 May 1985	WorldLII		10
United States v Fifty Thousand Dollars US Currency	757 F2d 103	United States Court of Appeals, Sixth Circuit	United States	22 Mar 1985	WorldLII		7
Ficalora v Commissioner of Internal Revenue	751 F2d 85; 55 AFTR2d 85-473	United States Court of Appeals, Second Circuit	United States	13 Dec 1984	WorldLII		5
Estate v Commissioner of Internal Revenue	746 F2d 327	United States Court of Appeals, Sixth Circuit	United States	17 Oct 1984	WorldLII		9
Sedima, SPRL v Imrex Co	741 F2d 482	United States Court of Appeals, Second Circuit	United States	25 Jul 1984	WorldLII		40
United States v One Assortment of 89 Firearms	465 US 354; 79 L Ed 2d 361; 104 SCt 1099	United States Supreme Court	United States	22 Feb 1984	WorldLII		106
Government of Virgin Islands v Greene	708 F2d 113	United States Court of Appeals, Third Circuit	United States	27 May 1983	WorldLII		1
Federal Aviation Administration v M Landy	705 F2d 624; 13 Fed REvid Serv 100	United States Court of Appeals, Second Circuit	United States	11 Apr 1983	WorldLII		15
Conforte v Commissioner	692 F2d 587	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1982	WorldLII		28
United States v $2500 in United States Currency	689 F2d 10	United States Court of Appeals, Second Circuit	United States	8 Sep 1982	WorldLII		26
United States v One Assortment of Firearms	685 F2d 913	United States Court of Appeals, Fourth Circuit	United States	23 Aug 1982	WorldLII		1
Devine v M Goodstein	680 F2d 243; 220 USApp DC 207	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	4 Jun 1982	WorldLII		4
Gilbert v Commissioner of Internal Revenue	675 F2d 1083	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1982	WorldLII
United States v One Assortment of Firearms	669 F2d 206	United States Court of Appeals, Fourth Circuit	United States	26 Jan 1982	WorldLII		2
United States Fulton v Franzen	659 F2d 741	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1981	WorldLII		1
Chisholm v Defense Logistics Agency	656 F2d 42	United States Court of Appeals, Third Circuit	United States	28 Jul 1981	WorldLII		13
Shimman v Frank	625 F2d 80; 89 Lab Cas 12,153	United States Court of Appeals, Sixth Circuit	United States	1 Oct 1980	WorldLII		35
United States v Ward	448 US 242; 65 L Ed 2d 742; 100 SCt 2636	United States Supreme Court	United States	22 Aug 1980	WorldLII		106
No 79-1517	618 F2d 453	United States Court of Appeals, Seventh Circuit	United States	25 Mar 1980	WorldLII		23
Rohrabaugh v United States	611 F2d 211	United States Court of Appeals, Seventh Circuit	United States	18 Dec 1979	WorldLII		4
United States v T Naftalin	606 F2d 809	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1979	WorldLII		2
Ryan v Commissioner of Internal Revenue	568 F2d 531	United States Court of Appeals, Seventh Circuit	United States	15 Dec 1977	WorldLII		32
United States v Sperling	560 F2d 1050	United States Court of Appeals, Second Circuit	United States	26 Aug 1977	WorldLII		14
Standlee v Rhay	557 F2d 1303	United States Court of Appeals, Ninth Circuit	United States	21 Jul 1977	WorldLII		25
Harary v W Blumenthal	555 F2d 1113; 50 ALRFed 809	United States Court of Appeals, Second Circuit	United States	19 May 1977	WorldLII		10
Atlas Roofing Co v OSHRC	430 US 442; 51 L Ed 2d 464; 97 SCt 1261	United States Supreme Court	United States	23 Mar 1977	WorldLII		106
Rusher v E Arnold	550 F2d 896	United States Court of Appeals, Third Circuit	United States	22 Feb 1977	WorldLII		3
Skil Corporation v Millers Falls Co	541 F2d 554; 191 USPQ 548	United States Court of Appeals, Sixth Circuit	United States	26 Aug 1976	WorldLII		12
United States v Beouf Bros Towing Co Inc	537 F2d 149	United States Court of Appeals, Fifth Circuit	United States	16 Aug 1976	WorldLII		9
Azalea Drive-in Theatre Inc v H Hanft	540 F2d 713	United States Court of Appeals, Fourth Circuit	United States	26 Jul 1976	WorldLII		5
Diamond Ring Ranch Inc v C B Morton P	531 F2d 1397; 42 ALRFed 336	United States Court of Appeals, Tenth Circuit	United States	22 Mar 1976	WorldLII		8
Laing v United States	423 US 161; 46 L Ed 2d 416; 96 SCt 473; 46 L Ed 416; 44 USLW 4035	United States Supreme Court	United States	13 Jan 1976	WorldLII		62
Frank Irey, Jr , Inc v OSHRC	519 F2d 1200	United States Court of Appeals, Third Circuit	United States	24 Jul 1975	WorldLII		33
Breed v Jones	421 US 519; 44 L Ed 2d 346; 95 SCt 1779	United States Supreme Court	United States	27 May 1975	WorldLII		102
United States v Wilson	420 US 332; 43 L Ed 2d 232; 95 SCt 1013; 95 SCt 101357	United States Supreme Court	United States	25 Feb 1975	WorldLII		284
Beall Construction Co v Occupational Safety and Health Review Commission	507 F2d 1041	United States Court of Appeals, Eighth Circuit	United States	18 Dec 1974	WorldLII		14
United States v Burkhart	501 F2d 993	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1974	WorldLII		13
American Smelting and Refining Co v Occupational Safety and Health Review Commission	501 F2d 504	United States Court of Appeals, Eighth Circuit	United States	15 Jul 1974	WorldLII		18
Bramble v Richardson	498 F2d 968	United States Court of Appeals, Tenth Circuit	United States	17 Jun 1974	WorldLII		24
United States v J B Williams Co Inc	498 F2d 414; 24 ALRFed 471	United States Court of Appeals, Second Circuit	United States	2 May 1974	WorldLII		24
United States v One Buick Riviera Automobile Serial	493 F2d 553	United States Court of Appeals, Fifth Circuit	United States	1 May 1974	WorldLII		10
California Bankers Ass'n v Shultz	416 US 21; 94 SCt 1494; 39 L Ed 2d 812	United States Supreme Court	United States	1 Apr 1974	WorldLII		161
Simmons v United States	476 F2d 715	United States Court of Appeals, Tenth Circuit	United States	2 Apr 1973	WorldLII		1
One Lot Emerald Cut Stones v United States	409 US 232; 34 L Ed 438; 34 L Ed 2d 438; 93 SCt 489	United States Supreme Court	United States	11 Dec 1972	WorldLII		94
United States v One Lot Emerald Cut Stones and One Ring	461 F2d 1189	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1972	WorldLII		2
United States v Barger	458 F2d 396	United States Court of Appeals, Ninth Circuit	United States	11 Apr 1972	WorldLII		6
Jacklovich v Interlake Inc	458 F2d 923	United States Court of Appeals, Seventh Circuit	United States	4 Apr 1972	WorldLII		2
United States v Cerone	452 F2d 274	United States Court of Appeals, Seventh Circuit	United States	28 Feb 1972	WorldLII		39
United States v Ponto	454 F2d 657	United States Court of Appeals, Seventh Circuit	United States	28 Dec 1971	WorldLII		25
Calvey v United States	448 F2d 177	United States Court of Appeals, Sixth Circuit	United States	15 Sep 1971	WorldLII		3
United States v Ford Thunderbird Motor and Serial Number 4y85z156657 Bivens	445 F2d 1064	United States Court of Appeals, Third Circuit	United States	25 Jun 1971	WorldLII		4
McKeehan v United States	438 F2d 739	United States Court of Appeals, Sixth Circuit	United States	19 Feb 1971	WorldLII		7
Kent v M Hardin	425 F2d 1346	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		8
Neaderland v Commissioner of Internal Revenue	[1970] USCA2 312	United States Court of Appeals, Second Circuit	United States	10 Apr 1970	WorldLII
Neaderland v Commissioner of Internal Revenue	424 F2d 639	United States Court of Appeals, Second Circuit	United States	26 Feb 1970	WorldLII		15
Gollaher v United States	419 F2d 520	United States Court of Appeals, Ninth Circuit	United States	8 Dec 1969	WorldLII		27
Gollaher v United States	[1969] USCA9 609	United States Court of Appeals, Ninth Circuit	United States	19 Aug 1969	WorldLII
Kahr v Commissioner of Internal Revenue	414 F2d 621	United States Court of Appeals, Second Circuit	United States	1 Aug 1969	WorldLII		4
Herald Co v W Harper H K	410 F2d 125	United States Court of Appeals, Eighth Circuit	United States	21 Apr 1969	WorldLII		3
Kahr v Commissioner of Internal Revenue	[1969] USCA2 251	United States Court of Appeals, Second Circuit	United States	16 Apr 1969	WorldLII
Stonehill v United States	405 F2d 738	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1969	WorldLII		35
Young Co v R J Shea	397 F2d 185	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1968	WorldLII		17
Stonehill v United States	[1968] USCA9 655	United States Court of Appeals, Ninth Circuit	United States	9 Dec 1968	WorldLII
United States v Ford Thunderbird Motor and Serial Number 4y85z156657 Bivens	[1968] USCA3 535	United States Court of Appeals, Third Circuit	United States	3 Dec 1968	WorldLII
Filmon Process Corporation v Spell-Right Corporation	404 F2d 1351; 158 USPQ 533; 131 USApp DC 374	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	16 Jul 1968	WorldLII		3
Young Co v R J Shea	[1968] USCA5 725	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1968	WorldLII
Webb v Commissioner	394 F2d 366	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1968	WorldLII		36
Filmon Process Corporation v Spell-Right Corporation	[1968] USCADC 176	United States Court of Appeals, District of Columbia Circuit	United States	18 Apr 1968	WorldLII
Asphalt Industries Inc v Commissioner of Internal Revenue	384 F2d 229	United States Court of Appeals, Third Circuit	United States	26 Sep 1967	WorldLII		8
United States v Norfolk Baltimore and Carolina Line Incorporated	[1967] USCA4 463	United States Court of Appeals, Fourth Circuit	United States	26 Jul 1967	WorldLII
Asphalt Industries Inc v Commissioner of Internal Revenue	[1967] USCA3 228	United States Court of Appeals, Third Circuit	United States	18 Apr 1967	WorldLII
United States v Norfolk Baltimore and Carolina Line Incorporated	382 F2d 208	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1967	WorldLII		1
Worcester v Commissioner of Internal Revenue	370 F2d 713	United States Court of Appeals, First Circuit	United States	7 Dec 1966	WorldLII		25
Worcester v Commissioner of Internal Revenue	[1966] USCA1 158	United States Court of Appeals, First Circuit	United States	3 Oct 1966	WorldLII		4
Henry v Commissioner of Internal Revenue	362 F2d 640	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1966	WorldLII		7
Moore v United States	360 F2d 353	United States Court of Appeals, Fourth Circuit	United States	29 Apr 1966	WorldLII		21
United States v Woodbury	359 F2d 370	United States Court of Appeals, Ninth Circuit	United States	11 Mar 1966	WorldLII		17
Haddad v United States	[1965] USCA9 409	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1965	WorldLII		1
Lydon v Commissioner of Internal Revenue	351 F2d 539	United States Court of Appeals, Seventh Circuit	United States	6 Oct 1965	WorldLII		3
Haddad v United States	349 F2d 511	United States Court of Appeals, Ninth Circuit	United States	3 Aug 1965	WorldLII		18
Moore v United States	[1965] USCA4 318	United States Court of Appeals, Fourth Circuit	United States	30 Jun 1965	WorldLII
Tomlinson v Lefkowitz	334 F2d 262	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1964	WorldLII		21
Johnson v J E Wall	[1964] USCA4 110	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1964	WorldLII
Johnson v J E Wall	329 F2d 149	United States Court of Appeals, Fourth Circuit	United States	15 Jan 1964	WorldLII		8
Jenkins v United States	313 F2d 624	United States Court of Appeals, Fifth Circuit	United States	13 Feb 1963	WorldLII		2
Magnus Mabee Reynard Inc Hurdman Cranstoun	[1962] USCA2 721	United States Court of Appeals, Second Circuit	United States	6 Dec 1962	WorldLII		8
Magnus Mabee Reynard Inc Hurdman Cranstoun	311 F2d 12	United States Court of Appeals, Second Circuit	United States	25 Oct 1962	WorldLII		23
Dranow v United States	307 F2d 545	United States Court of Appeals, Eighth Circuit	United States	5 Oct 1962	WorldLII		64
Dranow v United States	[1962] USCA8 220	United States Court of Appeals, Eighth Circuit	United States	10 Sep 1962	WorldLII		8
Pike v Civil Aeronautics Board	303 F2d 353	United States Court of Appeals, Eighth Circuit	United States	16 May 1962	WorldLII		6
Estate Rau v Commissioner of Internal Revenue	[1962] USCA9 145	United States Court of Appeals, Ninth Circuit	United States	11 May 1962	WorldLII		1
Maria b Castro v the Collector of Internal Revenue	[1962] PHSC 180	Supreme Court of the Philippines	Philippines	26 Apr 1962	AsianLII
Estate Rau v Commissioner of Internal Revenue	301 F2d 51	United States Court of Appeals, Ninth Circuit	United States	9 Mar 1962	WorldLII		5
United States v F Burch	294 F2d 1	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1961	WorldLII		21
Paddock v United States	[1960] USCA2 436	United States Court of Appeals, Second Circuit	United States	29 Jun 1960	WorldLII
Flemming v Nestor	363 US 528; 80 SCt 1326; 4 L Ed 2d 1379	United States Supreme Court	United States	20 Jun 1960	WorldLII		106
Eastern Produce Co v Benson	[1960] USCA3 220	United States Court of Appeals, Third Circuit	United States	8 Jun 1960	WorldLII		1
United States v Thompson Thompson	279 F2d 165	United States Court of Appeals, Tenth Circuit	United States	18 May 1960	WorldLII		9
Paddock v United States	280 F2d 563	United States Court of Appeals, Second Circuit	United States	13 May 1960	WorldLII		9
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		159
Eastern Produce Co v Benson	278 F2d 606	United States Court of Appeals, Third Circuit	United States	11 Mar 1960	WorldLII		18
Olshausen v Commissioner of Internal Revenue	273 F2d 23	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1960	WorldLII		9
Olshausen v Commissioner of Internal Revenue	[1959] USCA9 393	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1959	WorldLII
United States v One Ford Fairlane Tudor Sedan Motor	272 F2d 704	United States Court of Appeals, Tenth Circuit	United States	27 Nov 1959	WorldLII		3
United Stated v Kaplan	[1959] USCA2 326	United States Court of Appeals, Second Circuit	United States	22 May 1959	WorldLII
United Stated v Kaplan	267 F2d 114	United States Court of Appeals, Second Circuit	United States	5 Mar 1959	WorldLII		4
Toepleman v United States	263 F2d 697	United States Court of Appeals, Fourth Circuit	United States	23 Jan 1959	WorldLII		16
Toepleman v United States	[1958] USCA4 278	United States Court of Appeals, Fourth Circuit	United States	17 Oct 1958	WorldLII		3
United States v Doman	255 F2d 865	United States Court of Appeals, Third Circuit	United States	17 Jun 1958	WorldLII		16
United States v Doman	[1958] USCA3 84	United States Court of Appeals, Third Circuit	United States	19 Feb 1958	WorldLII		4
Yates v United States	354 US 298; 1 L Ed 2d 1356; 77 SCt 1064; 1 L Ed 1356	United States Supreme Court	United States	17 Jun 1957	WorldLII		346
Walker v United States	240 F2d 601	United States Court of Appeals, Fifth Circuit	United States	9 Mar 1957	WorldLII		6
Walker v United States	[1957] USCA5 77	United States Court of Appeals, Fifth Circuit	United States	5 Feb 1957	WorldLII
Boren v M Tucker	[1957] USCA9 8	United States Court of Appeals, Ninth Circuit	United States	8 Jan 1957	WorldLII
Boren v Tucker	239 F2d 767	United States Court of Appeals, Ninth Circuit	United States	3 Dec 1956	WorldLII		61
United States v Masiello	[1956] USCA2 467	United States Court of Appeals, Second Circuit	United States	22 Oct 1956	WorldLII		2
United States v Masiello	235 F2d 279	United States Court of Appeals, Second Circuit	United States	18 Jul 1956	WorldLII		24
Bodoglau v Commissioner of Internal Revenue	230 F2d 336	United States Court of Appeals, Seventh Circuit	United States	29 Feb 1956	WorldLII		28
Lee v Commissioner of Internal Revenue	[1956] USCA5 79	United States Court of Appeals, Fifth Circuit	United States	10 Feb 1956	WorldLII
Rex Trailer Co v United States	350 US 148; 100 L Ed 149; 76 SCt 219	United States Supreme Court	United States	9 Jan 1956	WorldLII		92
Lee v Commissioner of Internal Revenue	227 F2d 181	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1955	WorldLII		12
Schinkal v United States	225 F2d 882	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1955	WorldLII		2
No 6965	222 F2d 668	United States Court of Appeals, Fourth Circuit	United States	10 May 1955	WorldLII		4
No 6965	[1955] USCA4 111	United States Court of Appeals, Fourth Circuit	United States	22 Apr 1955	WorldLII
Silver v McCamey	221 F2d 873; 95 USApp DC 318	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	31 Mar 1955	WorldLII		11
Silver v L McCamey	[1955] USCADC 59	United States Court of Appeals, District of Columbia Circuit	United States	1 Feb 1955	WorldLII
United States v Rex Trailer Co	218 F2d 880	United States Court of Appeals, Seventh Circuit	United States	18 Jan 1955	WorldLII		4
Scadron's Estate v Commissioner of Internal Revenue	212 F2d 188	United States Court of Appeals, Second Circuit	United States	27 Apr 1954	WorldLII		6
Scadron's Estate v Commissioner of Internal Revenue	[1954] USCA2 163	United States Court of Appeals, Second Circuit	United States	6 Apr 1954	WorldLII
United States v Dixon	347 US 381; 98 L Ed 785; 74 SCt 566	United States Supreme Court	United States	5 Apr 1954	WorldLII		5
Cella v United States	[1953] USCA7 224	United States Court of Appeals, Seventh Circuit	United States	30 Dec 1953	WorldLII		6
Lashells' Estate v Commissioner of Internal Revenue	208 F2d 430	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1953	WorldLII		11
Cella v United States	208 F2d 783	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1953	WorldLII		22
Murray Sorenson v United States	207 F2d 119; 42 ALR 2d 628	United States Court of Appeals, First Circuit	United States	23 Sep 1953	WorldLII		6
First Trust Savings Bank of Davenport Iowa v United States	206 F2d 97	United States Court of Appeals, Eighth Circuit	United States	13 Jul 1953	WorldLII		8
United States v Konovsky	202 F2d 721	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1953	WorldLII		23
Bridges v United States	(1952) 199 F2d 811	United States Court of Appeals, Ninth Circuit	United States	6 Sep 1952	WorldLII		7
United States v Gramer	191 F2d 741; 27 ALR 2d 1132	United States Court of Appeals, Ninth Circuit	United States	28 Sep 1951	WorldLII		5
United States v Sanchez	340 US 42; 95 L Ed 47; 71 SCt 108	United States Supreme Court	United States	13 Nov 1950	WorldLII		37
United States v National Ass'n of Real Estate Boards	339 US 485; 94 L Ed 1007; 70 SCt 711	United States Supreme Court	United States	8 May 1950	WorldLII		127
United States v One De Soto Sedan Model	[1950] USCA4 77	United States Court of Appeals, Fourth Circuit	United States	10 Mar 1950	WorldLII		2
United States v One De Soto Sedan Model	180 F2d 583	United States Court of Appeals, Fourth Circuit	United States	7 Mar 1950	WorldLII		6
Reimer's Estate v Commissioner of Internal Revenue	180 F2d 159	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1950	WorldLII		11
Kirk v Commissioner of Internal Revenue	(1950) 179 F2d 619; 15 ALR 2d 1031	United States Court of Appeals, First Circuit	United States	2 Feb 1950	WorldLII		12
Rodgers v United States	332 US 371; 92 L Ed 3; 68 SCt 5	United States Supreme Court	United States	10 Nov 1947	WorldLII		101
United States ex rel Marcus v Hess	317 US 537; 87 L Ed 443; 63 SCt 379; 87 L Ed 2d 443	United States Supreme Court	United States	1 Mar 1943	WorldLII		216
Spies v United States	317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418	United States Supreme Court	United States	11 Jan 1943	WorldLII		485
McCrone v United States	307 US 61; 83 L Ed 1108; 59 SCt 685	United States Supreme Court	United States	17 Apr 1939	WorldLII		41
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106
Electric Bond & Share Co v Securities & Exchange Comm	303 US 419; 82 L Ed 936; 58 SCt 678	United States Supreme Court	United States	28 Mar 1938	WorldLII		43

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fidelity Columbia Trust Co v T Helvering	302 US 723; 82 L Ed 558; 58 SCt 44	United States Supreme Court	United States	11 Oct 1937	WorldLII		4
Osaka Shosen Kaisha Line v United States	300 US 98; 81 L Ed 532; 57 SCt 356	United States Supreme Court	United States	1 Feb 1937	WorldLII		20
Bouthwell v Commissioner	(1935) 77 F2d 35		United States	circa 1935	Westlaw		4
Hamburg-American Line v United States	291 US 420; 78 L Ed 887; 54 SCt 491; [1934] AMC 382	United States Supreme Court	United States	5 Mar 1934	WorldLII		5
United States v Murdock	(1933) 290 US 389; 78 L Ed 381; 54 SCt 223	United States Supreme Court	United States	11 Dec 1933	WorldLII		291
Tait v Western Maryland R Co	289 US 620; 77 L Ed 1405; 53 SCt 706	United States Supreme Court	United States	29 May 1933	WorldLII		81
Elting v North German Lloyd	287 US 324; 77 L Ed 337; 53 SCt 164	United States Supreme Court	United States	5 Dec 1932	WorldLII		4
Lloyd Sabaudo Societa v Elting	287 US 329; 77 L Ed 341; 53 SCt 167	United States Supreme Court	United States	5 Dec 1932	WorldLII		15
United States v Scharton	285 US 518; 76 L Ed 917; 52 SCt 416	United States Supreme Court	United States	11 Apr 1932	WorldLII		35
Various Items of Personal Property v United States	282 US 577; 75 L Ed 558; 51 SCt 282	United States Supreme Court	United States	24 Feb 1931	WorldLII		19
United States v La Franca	282 US 568; 75 L Ed 551; 51 SCt 278	United States Supreme Court	United States	24 Feb 1931	WorldLII		38
Murphy v United States	272 US 630; 71 L Ed 446; 47 SCt 218	United States Supreme Court	United States	6 Dec 1926	WorldLII		17
United States ex rel Bilokumsky v Tod	263 US 149; 68 L Ed 221; 44 SCt 54	United States Supreme Court	United States	12 Nov 1923	WorldLII		126
Regal Drug Corporation v Wardell	260 US 386; 67 L Ed 318; 43 SCt 152	United States Supreme Court	United States	11 Dec 1922	WorldLII		16
Lipke v Lederer	259 US 557; 66 L Ed 1061; 42 SCt 549; 43 SCt 549	United States Supreme Court	United States	5 Jun 1922	WorldLII		30
Ng Fung Ho v White	259 US 283; 259 US 276; 66 L Ed 938; 42 SCt 492	United States Supreme Court	United States	29 May 1922	WorldLII		135
Pierce v United States	255 US 398; 65 L Ed 697; 41 SCt 365	United States Supreme Court	United States	7 Mar 1921	WorldLII		32
Lewis v Frick	233 US 291; 195 F 693; 58 L Ed 967; 34 SCt 488	United States Supreme Court	United States	6 Apr 1914	WorldLII		27
Grant Brothers Constr Co v United States	232 US 647; 58 L Ed 776; 34 SCt 452	United States Supreme Court	United States	16 Mar 1914	WorldLII		4
United States v Regan	232 US 37; 58 L Ed 494; 34 SCt 213	United States Supreme Court	United States	5 Jan 1914	WorldLII		29
Bugajewitz v Adams	228 US 585; 57 L Ed 978; 33 SCt 607	United States Supreme Court	United States	12 May 1913	WorldLII		48
Zakonaite v Wolf	226 US 272; 57 L Ed 218; 33 SCt 31	United States Supreme Court	United States	2 Dec 1912	WorldLII		29
Low Wah Suey v Backus	225 US 460; 56 L Ed 1165; 32 SCt 734	United States Supreme Court	United States	7 Jun 1912	WorldLII		28
Chicago, B & Q R Co v United States	220 US 559; 55 L Ed 582; 31 SCt 612	United States Supreme Court	United States	15 May 1911	WorldLII		33
Baltimore & Ohio Southwestern R Co v United States	220 US 94; 55 L Ed 384; 31 SCt 368	United States Supreme Court	United States	20 Mar 1911	WorldLII		4
Chantangco v Abaroa	218 US 476; 54 L Ed 1116; 31 SCt 34	United States Supreme Court	United States	28 Nov 1910	WorldLII		23
United States v Stevenson	215 US 190; 54 L Ed 153; 30 SCt 35	United States Supreme Court	United States	29 Nov 1909	WorldLII		24
Oceanic Steam Navigation Co v Stranahan	214 US 320; 53 L Ed 1013; 29 SCt 671	United States Supreme Court	United States	1 Jun 1909	WorldLII		78
Hepner v United States	213 US 103; 27 LRANS 739; 16 Ann Cas 960; 53 L Ed 720; 29 SCt 474; 16 A & E Ann Cas 960	United States Supreme Court	United States	5 Apr 1909	WorldLII		38
(1909) 167 f 306	(1909) 167 F 306			circa 1909			2
Burton v United States	202 US 344; 6 Ann Cas 362; 6 A & E Ann Cas 362; 50 L Ed 1057; 26 SCt 688	United States Supreme Court	United States	21 May 1906	WorldLII		74
Hawker v New York	18 SCt 573	United States Supreme Court	United States	18 Apr 1898	WorldLII		62
Stone v United States	167 US 178; 42 L Ed 127; 17 SCt 778	United States Supreme Court	United States	10 May 1897	WorldLII		27
United States v Zucker	161 US 475; 40 L Ed 777; 16 SCt 641	United States Supreme Court	United States	2 Mar 1896	WorldLII		19
Lees v United States	150 US 476; 37 L Ed 1150; 14 SCt 163	United States Supreme Court	United States	4 Dec 1893	WorldLII		19
Fong Yue Ting v United States	149 US 707; 149 US 698; 37 L Ed 905; 13 SCt 1016	United States Supreme Court	United States	15 May 1893	WorldLII		188
Passavant v United States	13 SCt 572	United States Supreme Court	United States	20 Mar 1893	WorldLII		21
United States v Sanges	144 US 320; 144 US 310; 36 L Ed 2d 445; 36 L Ed 445; 12 SCt 609	United States Supreme Court	United States	4 Apr 1892	WorldLII		100
Boyd v United States	116 US 634; 116 US 616; 29 L Ed 2d 746; 29 L Ed 746; 6 SCt 524	United States Supreme Court	United States	1 Feb 1886	WorldLII		740
Ex parte Wall	107 US 288-290; 107 US 265; 27 L Ed 552; 2 SCt 569	United States Supreme Court	United States	16 Apr 1883	WorldLII		51
United States v Chouteau	102 US 603; 26 L Ed 246	United States Supreme Court	United States	1 Oct 1880	WorldLII		18
United States v Claflin	97 US 546; 24 L Ed 1082	United States Supreme Court	United States	1 Oct 1878	WorldLII		10
Four Packages v United States	97 US 404; 24 L Ed 1031	United States Supreme Court	United States	1 Oct 1878	WorldLII		3
Lilienthal's Tobacco v United States	97 US 237; 24 L Ed 901	United States Supreme Court	United States	1 Oct 1877	WorldLII		18
Duncan v Louisiana	391 US 145; 20 L Ed 2d 491; 88 SCt 1444; 20 L Ed 491; 13 Wall 531	United States Supreme Court	United States	1 Dec 1871	WorldLII		507
Dorsheimer v United States	74 US 166; 7 Wall 166; 19 L Ed 187; 14 SCt 1164	United States Supreme Court	United States	1 Dec 1868	WorldLII		5
Cliquot's Champagne	70 US 114; 3 Wall 114; 18 L Ed 116	United States Supreme Court	United States	1 Dec 1865	WorldLII		12
Edwin Bartlett v George P Kane	57 US 263; 14 L Ed 931	United States Supreme Court	United States	1 Dec 1853	WorldLII		3
John Taylor Junior v The United States	44 US 197; 11 L Ed 559	United States Supreme Court	United States	1 Jan 1845	WorldLII		11
Locke v United States	11 US 339; 3 L Ed 364; 7 Cranch 339	United States Supreme Court	United States	16 Feb 1813	WorldLII		81
302 US 670	302 US 670; 58 SCt 46	United States Supreme Court	United States	circa 1911	Westlaw		3
298 US 643	298 US 643; 80 L Ed 1374; 56 SCt 948	United States Supreme Court	United States	circa 1911	Westlaw		1
U S v Minneapolis, St P & S S M Ry Co (DC)	235 F 951						3
Sanden v Morgan, DCSDNY	225 F 266						2
218 f 782	218 F 782						3
204 f 429	204 F 429						3
204 f 55	204 F 55						1
184 f 28	184 F 28						1
183 f 770	183 F 770						1
United States v Atlantic Coast Line Ry Co , DCSDGa	182 F 284						1
178 f 15	178 F 15						1
Appliance Act); Atchison, Topeka & Santa Fe Ry v United States	178 F 12						2
174 f 1021	174 F 1021						1
United States v Southern Pacific Co, CC	172 F 909						2
United States v Illinois Cent R Co	170 F 542						5
165 f 833	165 F 833						1
United States v Louisville & N Ry Co , DCSDAla	162 F 185						1
159 f 33	159 F 33						1
148 f 581	148 F 581						3
Coffey v United States	116 US 436; 6 SCt 437; 29 L Ed 684; 29 L Ed 2d 684	United States Supreme Court	United States		Westlaw		55
Mitchell v Commissioner	89 F2d 873		United States		Westlaw		4
Little v Helvering	75 F2d 436		United States		Westlaw		2
71 f2d 651	71 F2d 651		United States		Westlaw		2
67 f2d 402	67 F2d 402		United States		Westlaw		3
67 f2d 125	67 F2d 125		United States		Westlaw		3
Wickham v Commissioner	65 F2d 527		United States		Westlaw		3
United Business Corporation v Commissioner	62 F2d 754		United States		Westlaw		18
Lloyd Royale Belge Soc v Elting	61 F2d 745		United States		Westlaw		8
Berlin v Commissioner	59 F2d 996		United States		Westlaw		9
United States v Olsen, DC	57 F 579						4
Farmers' Livestock Commission Co v U S , DCEDIll	54 F2d 375		United States		Westlaw		6
Board v Commissioner	51 F2d 73		United States		Westlaw		7
United States v Three Copper Stills, DCDKy	47 F 495						2
United States v Thompson, CCSDNY	41 F 28						1
Clay v Swope	38 F 396						2
Navigazione Libera Triestina v United States	36 F2d 631		United States		Westlaw		3
United States v Schneider	35 F 107						4
Mitchell v Commissioner	32 BTA 1093		United States				1
Castle v United States, CtCl	17 FSupp 515		United States		Westlaw		1
Bartlett v Kane	16 How 263	United Stated Supreme Court	United States				10
16 f2d 597	16 F2d 597		United States		Westlaw		1
15 f2d 1015	15 F2d 1015		United States		Westlaw		2
13 SCt 572; 37 l Ed 426	13 SCt 572; 37 L Ed 426	United States Supreme Court	United States		Westlaw		8
United States v Warner Bros Pictures, Inc , DCEDMo	13 FSupp 614		United States		Westlaw		1
McDowell v Heiner, DCWDPa	9 F2d 120		United States		Westlaw		2
Taylor v United States	3 How 197	United Stated Supreme Court	United States				20
1 f2d 897	1 F2d 897		United States		Westlaw		1