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John Kelley Co v Commissioner     60

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Tifd III-E Inc v United States 05-0064	459 F3d 220	United States Court of Appeals, Second Circuit	United States	3 Aug 2006	WorldLII
Mills v Internal Revenue Service	840 F2d 229; 61 AFTR2d 88-610	United States Court of Appeals, Fourth Circuit	United States	16 Feb 1988	WorldLII		3
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
Electronic Modules Corporation v United States	695 F2d 1367	United States Court of Appeals, Federal Circuit	United States	15 Dec 1982	WorldLII		4
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
Dunn v Commissioner of Internal Revenue	615 F2d 578	United States Court of Appeals, Second Circuit	United States	30 Jan 1980	WorldLII		4
Loftin & Woodard, Inc v United States	577 F2d 1206	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1978	WorldLII		23
Casco Bank Trust Co v United States	544 F2d 528	United States Court of Appeals, First Circuit	United States	21 Sep 1976	WorldLII		2
Alterman Foods Inc v United States	505 F2d 873	United States Court of Appeals, Fifth Circuit	United States	13 Jan 1975	WorldLII		10
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
United States v Generes	405 US 93; 92 SCt 827; 31 L Ed 2d 62	United States Supreme Court	United States	27 Mar 1972	WorldLII		36
Lantz Co v United States	424 F2d 1330	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1970	WorldLII		4
Lantz Co v United States	[1970] USCA9 261	United States Court of Appeals, Ninth Circuit	United States	26 Mar 1970	WorldLII
American National Bank of Austin v United States	[1970] USCA5 208	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1970	WorldLII		3
American National Bank of Austin v United States	421 F2d 442	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1970	WorldLII		19
Tyler v Tomlinson	414 F2d 844	United States Court of Appeals, Fifth Circuit	United States	29 Jul 1969	WorldLII		18
Harlan v United States	(1969) 409 F2d 904	United States Court of Appeals, Fifth Circuit	United States	4 Apr 1969	WorldLII		6
National Farmers Union Servlce Corporation v United States	400 F2d 483	United States Court of Appeals, Tenth Circuit	United States	23 Sep 1968	WorldLII		5
Road Materials Inc v Commissioner of Internal Revenue	407 F2d 1121	United States Court of Appeals, Fourth Circuit	United States	5 Dec 1968	WorldLII		10
Fin Hay Realty Co v United States	398 F2d 694	United States Court of Appeals, Third Circuit	United States	20 Jun 1968	WorldLII		14
Fin Hay Realty Co v United States	[1968] USCA3 96	United States Court of Appeals, Third Circuit	United States	8 Feb 1968	WorldLII		4
United States v L Evans	375 F2d 730	United States Court of Appeals, Ninth Circuit	United States	29 Mar 1967	WorldLII		1
Biritz Construction Co v Commissioner of Internal Revenue	387 F2d 451	United States Court of Appeals, Eighth Circuit	United States	12 Dec 1967	WorldLII		12
Commissioner of Internal Revenue v Union Mutual Insurance Co of Providence	386 F2d 974	United States Court of Appeals, First Circuit	United States	5 Dec 1967	WorldLII		1
Smith v Commissioner of Internal Revenue	370 F2d 178	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1966	WorldLII		15
United States v Snyder Brothers Co	[1966] USCA5 739	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1966	WorldLII		1
United States v Snyder Brothers Co	(1966) 367 F2d 980	United States Court of Appeals, Fifth Circuit	United States	26 Jul 1966	WorldLII		22
Sherwood Memorial Gardens Inc v Commissioner of Internal Revenue	350 F2d 225	United States Court of Appeals, Seventh Circuit	United States	1 Jul 1965	WorldLII		12
Wood Preserving Corporation of Baltimore v United States	[1965] USCA4 298	United States Court of Appeals, Fourth Circuit	United States	15 Jun 1965	WorldLII
Wood Preserving Corporation of Baltimore v United States	347 F2d 117	United States Court of Appeals, Fourth Circuit	United States	3 May 1965	WorldLII		8
Joseph O'Brien Co v Commissioner of Internal Revenue	301 F2d 813	United States Court of Appeals, Third Circuit	United States	23 Apr 1962	WorldLII		1
Gloucester Ice Cold Storage Co v Commissioner of Internal Revenue	298 F2d 183	United States Court of Appeals, First Circuit	United States	24 Jan 1962	WorldLII		7
Joseph O'Brien Co v Commissioner of Internal Revenue	[1961] USCA3 394	United States Court of Appeals, Third Circuit	United States	21 Dec 1961	WorldLII
Wilbur Security Co v Commissioner of Internal Revenue	279 F2d 657	United States Court of Appeals, Ninth Circuit	United States	23 May 1960	WorldLII		13
Milwaukee Suburban Transport Corporation v Commissioner of Internal Revenue	283 F2d 279	United States Court of Appeals, Seventh Circuit	United States	24 Oct 1960	WorldLII		7
American-La France-Foamite Corporation v Commissioner of Internal Revenue	284 F2d 723	United States Court of Appeals, Second Circuit	United States	13 Dec 1960	WorldLII		8
American-La France-Foamite Corporation v Commissioner of Internal Revenue	[1960] USCA2 603	United States Court of Appeals, Second Circuit	United States	16 Nov 1960	WorldLII
Arlington Park Jockey Club v J Sauber Washington Park Jockey Club	262 F2d 902	United States Court of Appeals, Seventh Circuit	United States	2 Feb 1959	WorldLII		15
Ginsberg v Commissioner of Internal Revenue	[1959] USCA5 573	United States Court of Appeals, Fifth Circuit	United States	9 Dec 1959	WorldLII
Ginsberg v Commissioner of Internal Revenue	271 F2d 511	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1959	WorldLII		18
Gilbert v Commissioner of Internal Revenue	262 F2d 512	United States Court of Appeals, Second Circuit	United States	14 Jan 1959	WorldLII		32
Gilbert v Commissioner of Internal Revenue	[1958] USCA2 589	United States Court of Appeals, Second Circuit	United States	12 Nov 1958	WorldLII		5
Lengsfield v Commissioner of Internal Revenue	241 F2d 508	United States Court of Appeals, Fifth Circuit	United States	27 Feb 1957	WorldLII		28
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 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
Reed v Commissioner of Internal Revenue	242 F2d 334	United States Court of Appeals, Second Circuit	United States	15 Mar 1957	WorldLII		2
Reed v Commissioner of Internal Revenue	[1957] USCA2 44	United States Court of Appeals, Second Circuit	United States	17 Jan 1957	WorldLII
Gooding Amusement Co v Commissioner of Internal Revenue	236 F2d 159	United States Court of Appeals, Sixth Circuit	United States	1 Aug 1956	WorldLII		30
Gregg Co of Delaware v Commissioner of Internal Revenue	[1956] USCA2 566	United States Court of Appeals, Second Circuit	United States	17 Dec 1956	WorldLII		4
Gregg Co of Delaware v Commissioner of Internal Revenue	239 F2d 498	United States Court of Appeals, Second Circuit	United States	7 Nov 1956	WorldLII		13
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
Crawford Drug Stores v United States	220 F2d 292	United States Court of Appeals, Tenth Circuit	United States	15 Mar 1955	WorldLII		4
Newman v Commissioner of Internal Revenue	222 F2d 131	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1955	WorldLII		14
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
Earle v W J Jones	200 F2d 846	United States Court of Appeals, Ninth Circuit	United States	24 Dec 1952	WorldLII		15
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	198 F2d 350	United States Court of Appeals, Third Circuit	United States	5 Aug 1952	WorldLII		2
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	[1952] USCA3 124	United States Court of Appeals, Third Circuit	United States	7 Apr 1952	WorldLII
Seaboard Realty v District Columbia	184 F2d 269	United States Court of Appeals, District of Columbia Circuit	United States	17 Mar 1950	WorldLII
Commissioner of Internal Revenue v Estate of Church	335 US 632; 69 SCt 322; 93 L Ed 288	United States Supreme Court	United States	17 Jan 1949	WorldLII		73
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Trust of Bingham v Commissioner	325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212	United States Supreme Court	United States	4 Jun 1945	WorldLII		90
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII		10
(1944) 146 f2d 466	(1944) 146 F2d 466		United States	circa 1944	Westlaw		3
"Need for a Court of Tax Appeals, The"	(1944) 57 Harvard Law Review 1153	Harvard Law Review	United States	circa 1944	HeinOnline / LexisNexis		5
1944 3 Tax Cas 95	1944 3 Tax Cas 95		United Kingdom	circa 1944			3
Helvering v Chicago Stock Yards Co	318 US 693; 87 L Ed 1086; 63 SCt 843	United States Supreme Court	United States	12 Apr 1943	WorldLII		28
Smith v Shaughnessy	318 US 176; 87 L Ed 690; 63 SCt 545	United States Supreme Court	United States	15 Feb 1943	WorldLII		36
1943 1 Tax Cas 457	1943 1 Tax Cas 457		United Kingdom	circa 1943			5
Wilmington Trust Co v Helvering	316 US 164; 86 L Ed 1352; 62 SCt 984	United States Supreme Court	United States	27 Apr 1942	WorldLII		27
Helvering v Hallock	309 US 106; 84 L Ed 604; 60 SCt 444	United States Supreme Court	United States	29 Jan 1940	WorldLII		109
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
(1938) 23 Washington University Law Quarterly 182	(1938) 23 Washington University Law Quarterly 182	Washington University Law Quarterly	United States	circa 1938	HeinOnline		1
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
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Heiner v Diamond Alkali Co	288 US 502; 77 L Ed 921; 53 SCt 413	United States Supreme Court	United States	13 Mar 1933	WorldLII		7
William Cary and Samuel Cary v Edward Curtis	44 US 236; 11 L Ed 576	United States Supreme Court	United States	1 Jan 1845	WorldLII		35
325 US 844; 65 SCt 1086	325 US 844; 65 SCt 1086	United States Supreme Court	United States		Westlaw		1
325 US 843; 65 SCt 1084	325 US 843; 65 SCt 1084	United States Supreme Court	United States		Westlaw		4
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States		Westlaw		139
Interstate Transit Lines v Commissioner	319 US 590	United States Supreme Court	United States		Westlaw		111
Cir 1935); In re Fechheimer Fishel Co	212 F 357			circa 1935			7
182 Nys 555	182 NYS 555; 112 Misc 70		United States - New York				1
155 ALR 119	155 ALR 119		Australia		LexisNexis AU		1
Talbot Mills v Commissioner of Internal Revenue	146 F2d 809		United States		Westlaw		9
132 Nys 1074	132 NYS 1074		United States - New York				1
112 ALR 182	112 ALR 182		Australia		LexisNexis AU		3
Internal Revenue Code See Commissioner of Internal Revenue v Schmoll Fils Associated	110 F2d 611		United States		Westlaw		10
99 Ne 1105	99 NE 1105; 206 NY 649		United States				1
Jewel Tea Co v United States	90 F2d 451		United States		Westlaw		16
52 FSupp 875	52 FSupp 875		United States		Westlaw		1
Cary v Curtis	3 How 236	United Stated Supreme Court	United States				65