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Virginian Hotel Corporation of Lynchburg v Helvering   flag  22

319 US 523; 87 L Ed 1561; 63 SCt 1260
United States Supreme Court
United States
11th October, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 25
Sharp v United States 14 F3d 583; 73 AFTR2d 94-511 United States Court of Appeals, Federal Circuit United States 28 Dec 1993 WorldLII flag 19
Cohn v United States 259 F2d 371 United States Court of Appeals, Sixth Circuit United States 26 Sep 1958 WorldLII flag 17
United States v Hemme 476 US 558; 90 L Ed 2d 538; 106 SCt 2071 United States Supreme Court United States 3 Jun 1986 WorldLII flag 15
Evans v Commissioner of Internal Revenue 264 F2d 502 United States Court of Appeals, Ninth Circuit United States 26 Jan 1959 WorldLII flag 11
United States v Koshland 208 F2d 636 United States Court of Appeals, Ninth Circuit United States 21 Jan 1954 WorldLII flag 7
Parker v Delaney 186 F2d 455 United States Court of Appeals, First Circuit United States 28 Dec 1950 WorldLII flag 7
Blackhawk-Perry Corporation v Commissioner of Internal Revenue 182 F2d 319 United States Court of Appeals, Eighth Circuit United States 31 May 1950 WorldLII flag 4
Hinckley v Commissioner of Internal Revenue 410 F2d 937 United States Court of Appeals, Eighth Circuit United States 20 May 1969 WorldLII flag 3
South Bay Corporation v Commissioner of Internal Revenue 345 F2d 698 United States Court of Appeals, Second Circuit United States 19 May 1965 WorldLII flag 3
United States v S & a Co 338 F2d 629 United States Court of Appeals, Eighth Circuit United States 27 Nov 1964 WorldLII flag 3
Bradley v Commissioner of Internal Revenue 184 F2d 860 United States Court of Appeals, Seventh Circuit United States 26 Oct 1950 WorldLII flag 3
Marx v Commissioner of Internal Revenue 179 F2d 938 United States Court of Appeals, First Circuit United States 7 Feb 1950 WorldLII flag 3
Kilgroe v United States 664 F2d 1168 United States Court of Appeals, Tenth Circuit United States 30 Nov 1981 WorldLII flag 2
Skelly Oil Co v United States 392 F2d 128 United States Court of Appeals, Tenth Circuit United States 20 Apr 1967 WorldLII flag 2
Gordon v Commissioner of Internal Revenue 766 F2d 293; 54 USLW 2053; 56 AFTR2d 85-5404 United States Court of Appeals, Seventh Circuit United States 24 Jun 1985 WorldLII flag 1
South Bay Corporation v Commissioner of Internal Revenue [1965] USCA2 189 United States Court of Appeals, Second Circuit United States 11 Mar 1965 WorldLII flag 1
Lewis v Commissioner of Internal Revenue [1991] USCA6 463 United States Court of Appeals, Sixth Circuit United States 14 Mar 1991 WorldLII flag
Hinckley v Commissioner of Internal Revenue [1969] USCA8 105 United States Court of Appeals, Eighth Circuit United States 16 Apr 1969 WorldLII flag
Skelly Oil Co v United States [1968] USCA10 100 United States Court of Appeals, Tenth Circuit United States 3 Apr 1968 WorldLII flag
Mid-Century Ltd of America v Hofferbert L 246 F2d 435 United States Court of Appeals, Fourth Circuit United States 29 Jun 1957 WorldLII flag
Mid-Century Ltd of America v Hofferbert L [1957] USCA4 117 United States Court of Appeals, Fourth Circuit United States 4 Apr 1957 WorldLII flag
United States v Koshland [1953] USCA9 300 United States Court of Appeals, Ninth Circuit United States 25 Nov 1953 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Gordon v Commissioner of Internal Revenue 766 F2d 293; 54 USLW 2053; 56 AFTR2d 85-5404 United States Court of Appeals, Seventh Circuit United States 24 Jun 1985 WorldLII flag 1
South Bay Corporation v Commissioner of Internal Revenue [1965] USCA2 189 United States Court of Appeals, Second Circuit United States 11 Mar 1965 WorldLII flag 1
133 f2d 660 133 F2d 660 United States circa 1965 Westlaw flag 1
132 f2d 909 132 F2d 909 United States circa 1965 Westlaw flag 1
Pittsburgh Brewing Co v Commissioner 107 F2d 155 United States circa 1965 Westlaw flag 1
Kennedy Laundry Co v Commissioner 46 BTA 70 United States circa 1965 flag 1
40 Columbia Law Review 540 40 Columbia Law Review 540 Columbia Law Review United States circa 1965 HeinOnline / LexisNexis flag 1
Pittsburgh Brewing Co v Commissioner 37 BTA 439 United States flag 1
Lewis v Commissioner of Internal Revenue [1991] USCA6 463 United States Court of Appeals, Sixth Circuit United States 14 Mar 1991 WorldLII flag
Hinckley v Commissioner of Internal Revenue [1969] USCA8 105 United States Court of Appeals, Eighth Circuit United States 16 Apr 1969 WorldLII flag
Skelly Oil Co v United States [1968] USCA10 100 United States Court of Appeals, Tenth Circuit United States 3 Apr 1968 WorldLII flag
Mid-Century Ltd of America v Hofferbert L 246 F2d 435 United States Court of Appeals, Fourth Circuit United States 29 Jun 1957 WorldLII flag
Mid-Century Ltd of America v Hofferbert L [1957] USCA4 117 United States Court of Appeals, Fourth Circuit United States 4 Apr 1957 WorldLII flag
United States v Koshland [1953] USCA9 300 United States Court of Appeals, Ninth Circuit United States 25 Nov 1953 WorldLII flag

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