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Helvering v O'Donnell   flag  26

303 US 370; 82 L Ed 903; 58 SCt 619
United States Supreme Court
United States
7th March, 1938

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 101
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
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 flag 71
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 flag 52
Parsons v Smith 359 US 215; 3 L Ed 2d 747; 79 SCt 656 United States Supreme Court United States 6 Apr 1959 WorldLII flag 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 flag 33
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 flag 25
United States v Adamant Co 197 F2d 1 United States Court of Appeals, Ninth Circuit United States 25 Jun 1952 WorldLII flag 16
Usibelli v Commissioner of Internal Revenue 229 F2d 539 United States Court of Appeals, Ninth Circuit United States 14 Dec 1955 WorldLII flag 11
Hamme v Commissioner of Internal Revenue 209 F2d 29 United States Court of Appeals, Fourth Circuit United States 31 Dec 1953 WorldLII flag 11
Commissioner of Internal Revenue v H Remer a 260 F2d 337 United States Court of Appeals, Eighth Circuit United States 5 Nov 1958 WorldLII flag 10
Scofield v La Gloria Oil and Gas Co 268 F2d 699 United States Court of Appeals, Fifth Circuit United States 9 Oct 1959 WorldLII flag 9
Commissioner of Internal Revenue v Southwest Exploration Co 220 F2d 58 United States Court of Appeals, Ninth Circuit United States 7 Mar 1955 WorldLII flag 7
United States v White 311 F2d 399 United States Court of Appeals, Tenth Circuit United States 31 Dec 1962 WorldLII flag 6
McCall v Commissioner of Internal Revenue 312 F2d 699 United States Court of Appeals, Fourth Circuit United States 10 Oct 1962 WorldLII flag 3
Gray v Commissioner of Internal Revenue 183 F2d 329 United States Court of Appeals, Fifth Circuit United States 14 Jul 1950 WorldLII flag 3
Oliver v United States 408 F2d 769 United States Court of Appeals, Fourth Circuit United States 27 Mar 1969 WorldLII flag 2
Turkey Run Fuels v United States 243 F2d 147 United States Court of Appeals, Third Circuit United States 14 Mar 1957 WorldLII flag 2
United States v Adamant Co [1952] USCA9 154 United States Court of Appeals, Ninth Circuit United States 23 May 1952 WorldLII flag 2
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 flag 1
Oliver v United States [1969] USCA4 3 United States Court of Appeals, Fourth Circuit United States 6 Jan 1969 WorldLII flag
McCall v Commissioner of Internal Revenue [1963] USCA4 6 United States Court of Appeals, Fourth Circuit United States 7 Jan 1963 WorldLII flag
Scofield v La Gloria Oil and Gas Co [1959] USCA5 348 United States Court of Appeals, Fifth Circuit United States 16 Jun 1959 WorldLII flag
Turkey Run Fuels v United States [1956] USCA3 316 United States Court of Appeals, Third Circuit United States 9 Nov 1956 WorldLII flag
Hamme v Commissioner of Internal Revenue [1953] USCA4 250 United States Court of Appeals, Fourth Circuit United States 19 Nov 1953 WorldLII flag
Gray v Commissioner of Internal Revenue [1950] USCA5 312 United States Court of Appeals, Fifth Circuit United States 21 Aug 1950 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
32 Bta 1277 32 BTA 1277 United States flag 1
Oliver v United States [1969] USCA4 3 United States Court of Appeals, Fourth Circuit United States 6 Jan 1969 WorldLII flag
McCall v Commissioner of Internal Revenue [1963] USCA4 6 United States Court of Appeals, Fourth Circuit United States 7 Jan 1963 WorldLII flag
Scofield v La Gloria Oil and Gas Co [1959] USCA5 348 United States Court of Appeals, Fifth Circuit United States 16 Jun 1959 WorldLII flag
Turkey Run Fuels v United States [1956] USCA3 316 United States Court of Appeals, Third Circuit United States 9 Nov 1956 WorldLII flag
Hamme v Commissioner of Internal Revenue [1953] USCA4 250 United States Court of Appeals, Fourth Circuit United States 19 Nov 1953 WorldLII flag
Gray v Commissioner of Internal Revenue [1950] USCA5 312 United States Court of Appeals, Fifth Circuit United States 21 Aug 1950 WorldLII flag

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