Higgins v Commissioner 111

312 US 212; 85 L Ed 783; 61 SCt 475

United States Supreme Court

United States

3rd March, 1941

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
See Cent States, Southeast and Southwest Areas Pension Fund v White	258 F3d 636	United States Court of Appeals, Seventh Circuit	United States	20 Jul 2001	WorldLII	9
Henry E & Nancy Horton Bartels Trust for the Benefit of the University of New Haven, Kenneth G Bartels, John P Loehmann, Philip H Bartels, Marilou McLaughlin & Lawrence J Denardis, Trustees, Plaintiff-Appellant, v United States of America, Defendant-Appellee	209 F3d 147	United States Court of Appeals, Second Circuit	United States	11 Apr 2000	WorldLII	1
Berryhill v E Shalala	[1993] USCA6 1505	United States Court of Appeals, Sixth Circuit	United States	16 Sep 1993	WorldLII
Kantor v Commissioner of Internal Revenue	998 F2d 1514; 72 AFTR2d 93-5476	United States Court of Appeals, Ninth Circuit	United States	20 Jul 1993	WorldLII	9
Zink v United States	929 F2d 1015; 67 AFTR2d 91-906	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1991	WorldLII	12
Frick v Commissioner of Internal Revenue	[1990] USCA7 933	United States Court of Appeals, Seventh Circuit	United States	18 Oct 1990	WorldLII
Estate of Yaeger v Commissioner of Internal Revenue	889 F2d 29; 64 AFTR2d 89-5801	United States Court of Appeals, Second Circuit	United States	7 Nov 1989	WorldLII	5
Jackson v Commissioner of Internal Revenue	864 F2d 1521; 63 AFTR2d 89-539	United States Court of Appeals, Tenth Circuit	United States	10 Jan 1989	WorldLII	7
Commissioner v Groetzinger	480 US 23; 94 L Ed 2d 25; 107 SCt 980	United States Supreme Court	United States	24 Feb 1987	WorldLII	32
Estate of Sherrod v Commissioner of Internal Revenue	774 F2d 1057; 56 AFTR2d 85-6594	United States Court of Appeals, Eleventh Circuit	United States	25 Oct 1985	WorldLII	11
Groetzinger v Commissioner of Internal Revenue	771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1985	WorldLII	6
Estate of Rockefeller v Commissioner of Internal Revenue	762 F2d 264; 53 USLW 2620; 56 AFTR2d 85-5094	United States Court of Appeals, Second Circuit	United States	24 May 1985	WorldLII
Estate of Cull v Commissioner of Internal Revenue	746 F2d 1148	United States Court of Appeals, Sixth Circuit	United States	23 Oct 1984	WorldLII	3
Campbell Taggart Inc v United States	744 F2d 442; 53 USLW 2240	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1984	WorldLII	5
Gajewski v Commissioner of Internal Revenue	723 F2d 1062	United States Court of Appeals, Second Circuit	United States	15 Dec 1983	WorldLII	7
Moller v United States	721 F2d 810	United States Court of Appeals, Federal Circuit	United States	18 Nov 1983	WorldLII	3
Sgro v United States	609 F2d 1259	United States Court of Appeals, Seventh Circuit	United States	15 Jan 1980	WorldLII	9
Equal Employment Opportunity Commission v Gilbarco Inc	615 F2d 985; 21 Empl Prac Dec P 30,555; 21 Fair Empl Prac Cas 1045	United States Court of Appeals, Fourth Circuit	United States	9 Jan 1980	WorldLII	9
Purvis v Commissioner of Internal Revenue	530 F2d 1332	United States Court of Appeals, Ninth Circuit	United States	23 Feb 1976	WorldLII	5
Snow v Commissioner of Internal Revenue	482 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Jul 1973	WorldLII	3
Exel Corporation v United States	451 F2d 80	United States Court of Appeals, Eighth Circuit	United States	9 Nov 1971	WorldLII	6
Stern v United States	436 F2d 1327	United States Court of Appeals, Fifth Circuit	United States	1 Mar 1971	WorldLII	1
Stern v United States	[1971] USCA5 96	United States Court of Appeals, Fifth Circuit	United States	22 Jan 1971	WorldLII
Woodward v Commissioner of Internal Revenue	410 F2d 313	United States Court of Appeals, Eighth Circuit	United States	2 May 1969	WorldLII	9
Gross v Commissioner of Internal Revenue	401 F2d 600	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1968	WorldLII	3
Stanton v Commissioner of Internal Revenue	399 F2d 326	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1968	WorldLII	7
Whittemore v United States	[1967] USCA8 195	United States Court of Appeals, Eighth Circuit	United States	1 Nov 1967	WorldLII
Thompson v M Clifford	[1967] USCADC 390	United States Court of Appeals, District of Columbia Circuit	United States	9 Oct 1967	WorldLII
Whittemore v United States	383 F2d 824	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1967	WorldLII	4
Syer v United States	380 F2d 1009	United States Court of Appeals, Fourth Circuit	United States	5 Jul 1967	WorldLII	1
United States v W Henderson R	[1967] USCA5 499	United States Court of Appeals, Fifth Circuit	United States	13 Jun 1967	WorldLII
Lundgren v Commissioner	376 F2d 623	United States Court of Appeals, Ninth Circuit	United States	14 Apr 1967	WorldLII	18
United States v W Henderson R	375 F2d 36	United States Court of Appeals, Fifth Circuit	United States	23 Mar 1967	WorldLII	17
Commissioner of Internal Revenue v Y Moffat S	[1967] USCA3 117	United States Court of Appeals, Third Circuit	United States	6 Mar 1967	WorldLII
Commissioner of Internal Revenue v Y Moffat S	373 F2d 844	United States Court of Appeals, Third Circuit	United States	31 Oct 1966	WorldLII	1
Fribourg Navigation Co v Commissioner	383 US 272; 15 L Ed 2d 751; 86 SCt 862	United States Supreme Court	United States	7 Mar 1966	WorldLII	25
Mayrath v Commissioner of Internal Revenue	357 F2d 209	United States Court of Appeals, Fifth Circuit	United States	17 Feb 1966	WorldLII	11
Teitelbaum v Commissioner of Internal Revenue	[1965] USCA7 231	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1965	WorldLII
Teitelbaum v Commissioner of Internal Revenue	346 F2d 266	United States Court of Appeals, Seventh Circuit	United States	25 May 1965	WorldLII	3
Municipal Bond Corporation v Commissioner of Internal Revenue	341 F2d 683	United States Court of Appeals, Eighth Circuit	United States	18 Feb 1965	WorldLII	8
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII	13
Main Line Distributors Inc v Commissioner of Internal Revenue	321 F2d 562	United States Court of Appeals, Sixth Circuit	United States	9 Aug 1963	WorldLII	1
Whipple v Commissioner	373 US 193; 10 L Ed 2d 288; 83 SCt 1168	United States Supreme Court	United States	17 Jun 1963	WorldLII	73
Hirsch v Commissioner	315 F2d 731; 736 CA 9	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1963	WorldLII	24
United States v Gilmore	372 US 39; 9 L Ed 2d 570; 83 SCt 623	United States Supreme Court	United States	18 Feb 1963	WorldLII	85
Walsh v Commissioner of Internal Revenue	[1963] USCA4 43	United States Court of Appeals, Fourth Circuit	United States	15 Jan 1963	WorldLII
Wiles v United States	312 F2d 574	United States Court of Appeals, Tenth Circuit	United States	6 Dec 1962	WorldLII	5
United States v H F Keeler H	[1962] USCA9 368	United States Court of Appeals, Ninth Circuit	United States	26 Oct 1962	WorldLII
Walsh v Commissioner of Internal Revenue	313 F2d 389	United States Court of Appeals, Fourth Circuit	United States	8 Oct 1962	WorldLII	2
United States v H F Keeler H	308 F2d 424	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1962	WorldLII	4
Freedman v Commissioner of Internal Revenue	[1962] USCA5 303	United States Court of Appeals, Fifth Circuit	United States	15 Jun 1962	WorldLII
Whipple v Commissioner of Internal Revenue	301 F2d 108	United States Court of Appeals, Fifth Circuit	United States	11 May 1962	WorldLII	4
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII	4
Freedman v Commissioner of Internal Revenue	301 F2d 359	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1962	WorldLII	5
Whipple v Commissioner of Internal Revenue	[1962] USCA5 158	United States Court of Appeals, Fifth Circuit	United States	4 Apr 1962	WorldLII
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII	13
McDowell v A Ribicoff	[1961] USCA3 223	United States Court of Appeals, Third Circuit	United States	16 Jun 1961	WorldLII	3
Trent v Commissioner of Internal Revenue	[1961] USCA2 423	United States Court of Appeals, Second Circuit	United States	9 Jun 1961	WorldLII	3
Trent v Commissioner of Internal Revenue	291 F2d 669	United States Court of Appeals, Second Circuit	United States	8 May 1961	WorldLII	28
McDowell v A Ribicoff	292 F2d 174	United States Court of Appeals, Third Circuit	United States	10 Feb 1961	WorldLII	11
Massey Motors, Inc v United States	364 US 92; 80 SCt 1411; 4 L Ed 2d 1592	United States Supreme Court	United States	27 Jun 1960	WorldLII	52
Rollins v Commissioner of Internal Revenue	[1960] USCA4 90	United States Court of Appeals, Fourth Circuit	United States	15 Mar 1960	WorldLII
International Trading Co v Commissioner of Internal Revenue	275 F2d 578	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1960	WorldLII	18
Wright v Commissioner of Internal Revenue	274 F2d 883	United States Court of Appeals, Sixth Circuit	United States	20 Feb 1960	WorldLII	4
Rollins v Commissioner of Internal Revenue	276 F2d 368	United States Court of Appeals, Fourth Circuit	United States	12 Jan 1960	WorldLII	8
Owens v Commissioner of Internal Revenue	273 F2d 251	United States Court of Appeals, Fifth Circuit	United States	29 Dec 1959	WorldLII	3
Mays v Commissioner of Internal Revenue	272 F2d 788	United States Court of Appeals, Sixth Circuit	United States	14 Dec 1959	WorldLII	5
Continental Trading Inc v Commissioner of Internal Revenue	265 F2d 40	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1959	WorldLII
Continental Trading Inc v Commissioner of Internal Revenue	[1959] USCA9 102	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1959	WorldLII
Koch v United States	[1959] USCA9 35	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1959	WorldLII
American Properties Inc v Commissioner of Internal Revenue	262 F2d 150	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1958	WorldLII	11
Koch v United States	264 F2d 334	United States Court of Appeals, Ninth Circuit	United States	12 Sep 1958	WorldLII	4
Lockhart v Commissioner of Internal Revenue	258 F2d 343	United States Court of Appeals, Third Circuit	United States	18 Jul 1958	WorldLII	7
Holtz v Commissioner of Internal Revenue	256 F2d 865	United States Court of Appeals, Ninth Circuit	United States	12 Jun 1958	WorldLII	9
Yunker v Commissioner of Internal Revenue	256 F2d 130	United States Court of Appeals, Sixth Circuit	United States	1 May 1958	WorldLII	11
Landau v A Riddell	(1958) 255 F2d 252	United States Court of Appeals, Ninth Circuit	United States	28 Apr 1958	WorldLII	8
Lockhart v Commissioner of Internal Revenue	[1958] USCA3 191	United States Court of Appeals, Third Circuit	United States	24 Apr 1958	WorldLII
United States v Pate	254 F2d 480	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1958	WorldLII	7
Hixon v Commissioner of Internal Revenue	253 F2d 459	United States Court of Appeals, Second Circuit	United States	25 Mar 1958	WorldLII
Hixon v Commissioner of Internal Revenue	[1958] USCA2 132	United States Court of Appeals, Second Circuit	United States	4 Mar 1958	WorldLII
Pool v Commissioner of Internal Revenue	(1957) 251 F2d 233	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1957	WorldLII	13
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII	5
Curtis Co v Commissioner of Internal Revenue	(1956) 232 F2d 167	United States Court of Appeals, Third Circuit	United States	30 Mar 1956	WorldLII	22
Curtis Co v Commissioner of Internal Revenue	[1956] USCA3 39	United States Court of Appeals, Third Circuit	United States	7 Feb 1956	WorldLII	3
Campbell v Fields	229 F2d 197	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1956	WorldLII	9
US Truck Sales Co v United States	229 F2d 693	United States Court of Appeals, Sixth Circuit	United States	23 Jan 1956	WorldLII	5
United States v S Mellinger J	228 F2d 688	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1956	WorldLII	1
Giblin v Commissioner of Internal Revenue	227 F2d 692	United States Court of Appeals, Fifth Circuit	United States	23 Nov 1955	WorldLII	23
Tressler v Commissioner of Internal Revenue	228 F2d 356	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1955	WorldLII	10
Shipp v Commissioner of Internal Revenue	217 F2d 401	United States Court of Appeals, Ninth Circuit	United States	2 Dec 1954	WorldLII	5
Campbell v Walker	208 F2d 457	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1954	WorldLII	3
Campbell v Walker	[1953] USCA5 464	United States Court of Appeals, Fifth Circuit	United States	9 Dec 1953	WorldLII
Commissioner of Internal Revenue v Smith	[1953] USCA2 157	United States Court of Appeals, Second Circuit	United States	10 Apr 1953	WorldLII	7
Commissioner of Internal Revenue v Smith	203 F2d 310	United States Court of Appeals, Second Circuit	United States	3 Feb 1953	WorldLII	35
Commissioner of Internal Revenue v Stokes' Estate	200 F2d 637	United States Court of Appeals, Third Circuit	United States	7 Jan 1953	WorldLII	21
Commissioner of Internal Revenue v Stokes' Estate	[1952] USCA3 347	United States Court of Appeals, Third Circuit	United States	4 Dec 1952	WorldLII	2
Baer v Commissioner of Internal Revenue	196 F2d 646	United States Court of Appeals, Eighth Circuit	United States	7 May 1952	WorldLII	24
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII	49
Stone v District of Columbia	[1952] USCADC 161	United States Court of Appeals, District of Columbia Circuit	United States	21 Mar 1952	WorldLII
King v Commissioner of Internal Revenue	(1951) 189 F2d 122	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII	16
Commissioner of Internal Revenue v Nubar	[1950] USCA4 290	United States Court of Appeals, Fourth Circuit	United States	20 Dec 1950	WorldLII
Thomas v Obenchain	185 F2d 455	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1950	WorldLII	2
Commissioner of Internal Revenue v Nubar	185 F2d 584	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1950	WorldLII	16
Chattanooga Automobile Club v Commissioner of Internal Revenue	182 F2d 551	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1950	WorldLII	11
Beck v Commissioner of Internal Revenue	179 F2d 688	United States Court of Appeals, Seventh Circuit	United States	6 Feb 1950	WorldLII	5
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII	57
Helvering v Reynolds	313 US 428; 85 L Ed 1438; 61 SCt 971	United States Supreme Court	United States	26 May 1941	WorldLII	44
City Bank Farmers Trust Co v Helvering	313 US 121; 85 L Ed 1227; 61 SCt 896	United States Supreme Court	United States	28 Apr 1941	WorldLII	11
United States v Pyne	313 US 127; 85 L Ed 1231; 61 SCt 893	United States Supreme Court	United States	28 Apr 1941	WorldLII	12
Thompson v Clifford	408 F2d 154; 132 USApp DC 351	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Dec 1968	WorldLII	31
Stone v District of Columbia	198 F2d 601; 91 USApp DC 140	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	10 Jul 1952	WorldLII	6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Estate of Sanford v Commissioner	308 US 39; 84 L Ed 20; 60 SCt 51	United States Supreme Court	United States	4 Dec 1939	WorldLII	107
Biddle v Commissioner	302 US 573; 82 L Ed 431; 58 SCt 379	United States Supreme Court	United States	10 Jan 1938	WorldLII	33
People of Puerto Rico v Shell Co	302 US 253; 82 L Ed 235; 58 SCt 167; 82 L Ed 2d 235	United States Supreme Court	United States	6 Dec 1937	WorldLII	83
McFeely v Commissioner	296 US 102; 80 L Ed 83; 56 SCt 54	United States Supreme Court	United States	11 Nov 1935	WorldLII	18
Van Wart v Commissioner	295 US 112; 79 L Ed 1336; 55 SCt 660	United States Supreme Court	United States	29 Apr 1935	WorldLII	3
Helvering v Bliss	293 US 144; 79 L Ed 246; 55 SCt 17	United States Supreme Court	United States	5 Nov 1934	WorldLII	35
Helvering v New York Trust Co	292 US 455; 78 L Ed 1361; 54 SCt 806	United States Supreme Court	United States	28 May 1934	WorldLII	45
Flint v Stone Tracy Co	220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589	United States Supreme Court	United States	13 Mar 1911	WorldLII	135
Cohens v Virginia	19 US 264; 6 Wheat 5; 6 Wheat 264; 5 L Ed 257	United States Supreme Court	United States	3 Mar 1821	WorldLII	381
Foss v Commissioner of Internal Revenue	75 F2d 326		United States		Westlaw	9
Higgins v Commissioner	111 F2d 795		United States		Westlaw	7
Kales v Commissioner	101 F2d 35		United States		Westlaw	2
Kales v Commissioner	34 BTA 1046		United States			3
Kane v Commissioner of Internal Revenue	100 F2d 382		United States		Westlaw	3
Kissel v Commissioner	15 BTA 1270		United States			3
1066 Sec 214	1066 SEC 214		United States			1
311 US 626; 61 SCt 34	311 US 626; 61 SCt 34	United States Supreme Court	United States		Westlaw	3
312 US 714	312 US 714; 85 L Ed 1144; 61 SCt 710	United States Supreme Court	United States		Westlaw	11
39 Bta 1005	39 BTA 1005		United States			1
70 f2d 631	70 F2d 631		United States		Westlaw	1
Bedell v CIR	30 F2d 622		United States		Westlaw	13
Croker v Commissioner	27 BTA 588		United States			1
103 f2d 257	103 F2d 257		United States		Westlaw	3
Heilbroner v Commissioner	34 BTA 1200		United States			1
Pinchot v Commissioner	113 F2d 718		United States		Westlaw	10
Roebling v Commissioner	37 BTA 82		United States			2
Washburn v Com'r of Internal Revenue (CCA)	51 F2d 949		United States		Westlaw	12
National Outdoor Advertising Bureau v Helvering	89 F2d 878		United States		Westlaw	6
Thompson v Clifford	408 F2d 154; 132 USApp DC 351	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	13 Dec 1968	WorldLII	31
Stone v District of Columbia	198 F2d 601; 91 USApp DC 140	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	10 Jul 1952	WorldLII	6
2 CB 175; [1920] Ohio Dec 877; 4 CB 123	2 CB 175; [1920] Ohio Dec 877; 4 CB 123		United States - Ohio	circa 1920		1

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