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John Kelley Co v Commissioner   flag  60

326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299
United States Supreme Court
United States
28th January, 1946

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Seaboard Realty v District Columbia 184 F2d 269 United States Court of Appeals, District of Columbia Circuit United States 17 Mar 1950 WorldLII flag
Biritz Construction Co v Commissioner of Internal Revenue 387 F2d 451 United States Court of Appeals, Eighth Circuit United States 12 Dec 1967 WorldLII flag 12
Electronic Modules Corporation v United States 695 F2d 1367 United States Court of Appeals, Federal Circuit United States 15 Dec 1982 WorldLII flag 4
Loftin & Woodard, Inc v United States 577 F2d 1206 United States Court of Appeals, Fifth Circuit United States 9 Aug 1978 WorldLII flag 23
Alterman Foods Inc v United States 505 F2d 873 United States Court of Appeals, Fifth Circuit United States 13 Jan 1975 WorldLII flag 10
Midland Distributors Inc v United States 481 F2d 730 United States Court of Appeals, Fifth Circuit United States 11 Jul 1973 WorldLII flag 4
American National Bank of Austin v United States [1970] USCA5 208 United States Court of Appeals, Fifth Circuit United States 18 Feb 1970 WorldLII flag 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 flag 19
Tyler v Tomlinson 414 F2d 844 United States Court of Appeals, Fifth Circuit United States 29 Jul 1969 WorldLII flag 18
Harlan v United States (1969) 409 F2d 904 United States Court of Appeals, Fifth Circuit United States 4 Apr 1969 WorldLII flag 6
United States v Snyder Brothers Co [1966] USCA5 739 United States Court of Appeals, Fifth Circuit United States 27 Sep 1966 WorldLII flag 1
United States v Snyder Brothers Co (1966) 367 F2d 980 United States Court of Appeals, Fifth Circuit United States 26 Jul 1966 WorldLII flag 22
Ginsberg v Commissioner of Internal Revenue [1959] USCA5 573 United States Court of Appeals, Fifth Circuit United States 9 Dec 1959 WorldLII flag
Ginsberg v Commissioner of Internal Revenue 271 F2d 511 United States Court of Appeals, Fifth Circuit United States 10 Nov 1959 WorldLII flag 18
Lengsfield v Commissioner of Internal Revenue 241 F2d 508 United States Court of Appeals, Fifth Circuit United States 27 Feb 1957 WorldLII flag 28
Casco Bank Trust Co v United States 544 F2d 528 United States Court of Appeals, First Circuit United States 21 Sep 1976 WorldLII flag 2
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 flag 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 flag 7
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 flag 3
Road Materials Inc v Commissioner of Internal Revenue 407 F2d 1121 United States Court of Appeals, Fourth Circuit United States 5 Dec 1968 WorldLII flag 10
Wood Preserving Corporation of Baltimore v United States [1965] USCA4 298 United States Court of Appeals, Fourth Circuit United States 15 Jun 1965 WorldLII flag
Wood Preserving Corporation of Baltimore v United States 347 F2d 117 United States Court of Appeals, Fourth Circuit United States 3 May 1965 WorldLII flag 8
Lantz Co v United States 424 F2d 1330 United States Court of Appeals, Ninth Circuit United States 29 Apr 1970 WorldLII flag 4
Lantz Co v United States [1970] USCA9 261 United States Court of Appeals, Ninth Circuit United States 26 Mar 1970 WorldLII flag
United States v L Evans 375 F2d 730 United States Court of Appeals, Ninth Circuit United States 29 Mar 1967 WorldLII flag 1
Wilbur Security Co v Commissioner of Internal Revenue 279 F2d 657 United States Court of Appeals, Ninth Circuit United States 23 May 1960 WorldLII flag 13
Newman v Commissioner of Internal Revenue 222 F2d 131 United States Court of Appeals, Ninth Circuit United States 29 Apr 1955 WorldLII flag 14
Earle v W J Jones 200 F2d 846 United States Court of Appeals, Ninth Circuit United States 24 Dec 1952 WorldLII flag 15
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 flag
McCabe v Commissioner of Internal Revenue 688 F2d 102 United States Court of Appeals, Second Circuit United States 22 Jul 1982 WorldLII flag 1
Dunn v Commissioner of Internal Revenue 615 F2d 578 United States Court of Appeals, Second Circuit United States 30 Jan 1980 WorldLII flag 4
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 flag 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 flag
Gilbert v Commissioner of Internal Revenue 262 F2d 512 United States Court of Appeals, Second Circuit United States 14 Jan 1959 WorldLII flag 32
Gilbert v Commissioner of Internal Revenue [1958] USCA2 589 United States Court of Appeals, Second Circuit United States 12 Nov 1958 WorldLII flag 5
Gilbert v Commissioner of Internal Revenue [1957] USCA2 506 United States Court of Appeals, Second Circuit United States 26 Sep 1957 WorldLII flag
Gilbert v Commissioner 248 F2d 399; 402 CA 2 United States Court of Appeals, Second Circuit United States 10 Apr 1957 WorldLII flag 83
Reed v Commissioner of Internal Revenue 242 F2d 334 United States Court of Appeals, Second Circuit United States 15 Mar 1957 WorldLII flag 2
Reed v Commissioner of Internal Revenue [1957] USCA2 44 United States Court of Appeals, Second Circuit United States 17 Jan 1957 WorldLII flag
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 flag 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 flag 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 flag 33
Kraft Foods Co v Commissioner of Internal Revenue [1955] USCA2 587 United States Court of Appeals, Second Circuit United States 16 Dec 1955 WorldLII flag 2
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 flag 17
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 flag 12
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 flag 7
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 flag 15
Smith v Commissioner of Internal Revenue 370 F2d 178 United States Court of Appeals, Sixth Circuit United States 7 Dec 1966 WorldLII flag 15
Gooding Amusement Co v Commissioner of Internal Revenue 236 F2d 159 United States Court of Appeals, Sixth Circuit United States 1 Aug 1956 WorldLII flag 30
National Farmers Union Servlce Corporation v United States 400 F2d 483 United States Court of Appeals, Tenth Circuit United States 23 Sep 1968 WorldLII flag 5
Crawford Drug Stores v United States 220 F2d 292 United States Court of Appeals, Tenth Circuit United States 15 Mar 1955 WorldLII flag 4
Fin Hay Realty Co v United States 398 F2d 694 United States Court of Appeals, Third Circuit United States 20 Jun 1968 WorldLII flag 14
Fin Hay Realty Co v United States [1968] USCA3 96 United States Court of Appeals, Third Circuit United States 8 Feb 1968 WorldLII flag 4
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 flag 1
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 flag
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 flag 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 flag
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 flag 65
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 flag 36
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 flag 73
Crane v Commissioner 331 US 1; 91 L Ed 1301; 67 SCt 1047 United States Supreme Court United States 14 Apr 1947 WorldLII flag 119

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 73
Crane v Commissioner 331 US 1; 91 L Ed 1301; 67 SCt 1047 United States Supreme Court United States 14 Apr 1947 WorldLII flag 119
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 flag 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 flag 63
McDonald v Commissioner 323 US 57; 89 L Ed 68; 65 SCt 96 United States Supreme Court United States 20 Nov 1944 WorldLII flag 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 flag 10
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 flag 28
Smith v Shaughnessy 318 US 176; 87 L Ed 690; 63 SCt 545 United States Supreme Court United States 15 Feb 1943 WorldLII flag 36
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 flag 27
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 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 flag 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 flag 61
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 flag 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 flag 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 flag 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 flag 35
325 US 844; 65 SCt 1086 325 US 844; 65 SCt 1086 United States Supreme Court United States circa 1944 Westlaw flag 1
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States circa 1944 Westlaw flag 139
Interstate Transit Lines v Commissioner 319 US 590 United States Supreme Court United States circa 1944 Westlaw flag 111
325 US 843; 65 SCt 1084 325 US 843; 65 SCt 1084 United States Supreme Court United States circa 1944 Westlaw flag 4
(1938) 23 Washington University Law Quarterly 182 (1938) 23 Washington University Law Quarterly 182 Washington University Law Quarterly United States circa 1938 HeinOnline flag 1
99 Ne 1105 99 NE 1105; 206 NY 649 United States flag 1
112 ALR 182 112 ALR 182 Australia LexisNexis AU flag 3
1944 3 Tax Cas 95 1944 3 Tax Cas 95 United Kingdom circa 1944 flag 3
Talbot Mills v Commissioner of Internal Revenue 146 F2d 809 United States circa 1944 Westlaw flag 9
155 ALR 119 155 ALR 119 Australia circa 1944 LexisNexis AU flag 1
(1944) 146 f2d 466 (1944) 146 F2d 466 United States circa 1944 Westlaw flag 3
132 Nys 1074 132 NYS 1074 United States - New York circa 1944 flag 1
52 FSupp 875 52 FSupp 875 United States circa 1944 Westlaw flag 1
Internal Revenue Code See Commissioner of Internal Revenue v Schmoll Fils Associated 110 F2d 611 United States Westlaw flag 10
1943 1 Tax Cas 457 1943 1 Tax Cas 457 United Kingdom circa 1943 flag 5
182 Nys 555 182 NYS 555; 112 Misc 70 United States - New York flag 1
Jewel Tea Co v United States 90 F2d 451 United States Westlaw flag 16
Cir 1935); In re Fechheimer Fishel Co 212 F 357 circa 1935 7

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