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Commissioner of Internal Revenue v Tower   flag  178

327 US 280; 90 L Ed 670; 66 SCt 532
United States Supreme Court
United States
25th February, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harbor Bancorp Subsidiaries v Commissioner of Internal Revenue 115 F3d 722; 80 AFTR2d 97-5667 United States Court of Appeals, Ninth Circuit United States 6 Aug 1997 WorldLII flag 9
Devine v Stone, Leyton & Gershman, PC 100 F3d 78 United States Court of Appeals, Eighth Circuit United States 13 Nov 1996 WorldLII flag 10
Bergford v Commissioner Internal Revenue Service 12 F3d 166; 73 AFTR2d 94-498 United States Court of Appeals, Ninth Circuit United States 21 Dec 1993 WorldLII flag
Wheeler v Hurdman 825 F2d 257; 44 Fair Empl Prac Cas 707 United States Court of Appeals, Tenth Circuit United States 27 Jul 1987 WorldLII flag 50
Hyland v New Haven Radiology Associates Pc 794 F2d 793; 55 USLW 2043; 41 Empl Prac Dec P 36,460; 41 Fair Empl Prac Cas 183 United States Court of Appeals, Second Circuit United States 27 Jun 1986 WorldLII flag 20
Energetics Inc v Allied Bank of Texas 784 F2d 1300; 54 USLW 2533 United States Court of Appeals, Fifth Circuit United States 17 Apr 1986 WorldLII flag 2
Kenfield v United States 783 F2d 966; 57 AFTR2d 86-792 United States Court of Appeals, Tenth Circuit United States 10 Feb 1986 WorldLII flag 2
Zmuda v Commissioner 731 F2d 1417 United States Court of Appeals, Ninth Circuit United States 30 Apr 1984 WorldLII flag 26
Rosenfeld v Commissioner of Internal Revenue 706 F2d 1277 United States Court of Appeals, Second Circuit United States 2 May 1983 WorldLII flag 5
Hensel Phelps Construction Co v Commissioner of Internal Revenue 703 F2d 485 United States Court of Appeals, Tenth Circuit United States 31 Mar 1983 WorldLII flag 2
Boyter v Commissioner of Internal Revenue 668 F2d 1382 United States Court of Appeals, Fourth Circuit United States 30 Dec 1981 WorldLII flag 8
Madison Gas and Electric Co v Commissioner of Internal Revenue 633 F2d 512 United States Court of Appeals, Seventh Circuit United States 27 Oct 1980 WorldLII flag 11
Bagur v Commissioner of Internal Revenue 603 F2d 491 United States Court of Appeals, Fifth Circuit United States 26 Sep 1979 WorldLII flag 4
Frank Lyon Co v United States 435 US 561; 98 SCt 1291; 55 L Ed 2d 550 United States Supreme Court United States 18 Apr 1978 WorldLII flag 100
Gray v Commissioner of Internal Revenue 561 F2d 753 United States Court of Appeals, Ninth Circuit United States 21 Sep 1977 WorldLII flag 4
Burke v Friedman 556 F2d 867; 15 Fair Empl Prac Cas 34 United States Court of Appeals, Seventh Circuit United States 20 Jun 1977 WorldLII flag 17
Estate Steffke Wisconsin Valley Trust Co v Commissioner of Internal Revenue 538 F2d 730 United States Court of Appeals, Seventh Circuit United States 24 Jun 1976 WorldLII flag 1
Estate Kahn v Commissioner of Internal Revenue 499 F2d 1186 United States Court of Appeals, Second Circuit United States 17 Jun 1974 WorldLII flag 2
Bateman v United States R Bateman C 490 F2d 549 United States Court of Appeals, Ninth Circuit United States 4 Dec 1973 WorldLII flag 1
Minish v J Huey 482 F2d 500 United States Court of Appeals, Sixth Circuit United States 31 Jul 1973 WorldLII flag 1
Demirjian v Commissioner of Internal Revenue 457 F2d 1 United States Court of Appeals, Third Circuit United States 7 Mar 1972 WorldLII flag 6
Crenshaw v United States 450 F2d 472 United States Court of Appeals, Fifth Circuit United States 14 Jan 1972 WorldLII flag 12
Bayou Verret Land Co v Commissioner of Internal Revenue 450 F2d 850 United States Court of Appeals, Fifth Circuit United States 3 Jan 1972 WorldLII flag 2
Calvey v United States 448 F2d 177 United States Court of Appeals, Sixth Circuit United States 15 Sep 1971 WorldLII flag 3
Rubin v Commissioner of Internal Revenue 429 F2d 650 United States Court of Appeals, Second Circuit United States 30 Jun 1970 WorldLII flag 9
Payton v United States 425 F2d 1324 United States Court of Appeals, Fifth Circuit United States 5 May 1970 WorldLII flag 1
Rubin v Commissioner of Internal Revenue [1970] USCA2 134 United States Court of Appeals, Second Circuit United States 10 Feb 1970 WorldLII flag
District of Columbia v Neyman 417 F2d 1140 United States Court of Appeals, District of Columbia Circuit United States 10 Dec 1968 WorldLII flag
Redwing Carriers, Inc v Tomlinson 399 F2d 652 United States Court of Appeals, Fifth Circuit United States 22 Aug 1968 WorldLII flag 25
Blackstone Realty Co v Commissioner of Internal Revenue 398 F2d 991 United States Court of Appeals, Fifth Circuit United States 12 Jul 1968 WorldLII flag 10
Perlmutter v Commissioner of Internal Revenue 373 F2d 45 United States Court of Appeals, Tenth Circuit United States 3 Feb 1967 WorldLII flag 16
Ballou v United States 370 F2d 659 United States Court of Appeals, Sixth Circuit United States 22 Dec 1966 WorldLII flag 4
Sullivan v United States [1966] USCA8 208 United States Court of Appeals, Eighth Circuit United States 31 Oct 1966 WorldLII flag 1
Sullivan v United States 363 F2d 724 United States Court of Appeals, Eighth Circuit United States 3 Aug 1966 WorldLII flag 12
Burde v Commissioner of Internal Revenue [1965] USCA2 641 United States Court of Appeals, Second Circuit United States 5 Nov 1965 WorldLII flag 1
Burde v Commissioner of Internal Revenue 352 F2d 995 United States Court of Appeals, Second Circuit United States 28 Sep 1965 WorldLII flag 6
United States v G Lease [1965] USCA2 416 United States Court of Appeals, Second Circuit United States 9 Jun 1965 WorldLII flag 5
Aldrich v United States 346 F2d 37 United States Court of Appeals, Fifth Circuit United States 17 May 1965 WorldLII flag 9
United States v H McGuire 347 F2d 99 United States Court of Appeals, Sixth Circuit United States 23 Mar 1965 WorldLII flag 4
United States v Lease 346 F2d 696 United States Court of Appeals, Second Circuit United States 1 Mar 1965 WorldLII flag 30
Shaw Construction Co v Commissioner of Internal Revenue 323 F2d 316 United States Court of Appeals, Ninth Circuit United States 20 Sep 1963 WorldLII flag 13
Idol v Commissioner of Internal Revenue 319 F2d 647 United States Court of Appeals, Eighth Circuit United States 3 Jul 1963 WorldLII flag 10
Estate Smith v Commissioner of Internal Revenue 313 F2d 724 United States Court of Appeals, Eighth Circuit United States 12 Feb 1963 WorldLII flag 16
Kuney v E Frank 308 F2d 719 United States Court of Appeals, Ninth Circuit United States 16 Nov 1962 WorldLII flag 8
Kuney v E Frank [1962] USCA9 349 United States Court of Appeals, Ninth Circuit United States 11 Oct 1962 WorldLII flag
Acuff v Commissioner of Internal Revenue 296 F2d 725 United States Court of Appeals, Sixth Circuit United States 18 Dec 1961 WorldLII flag 2
Cleveland v Commissioner of Internal Revenue 297 F2d 169 United States Court of Appeals, Fourth Circuit United States 7 Dec 1961 WorldLII flag 8
Fabreeka Products Co v Commissioner of Internal Revenue 294 F2d 876 United States Court of Appeals, First Circuit United States 5 Oct 1961 WorldLII flag 16
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Cleveland v Commissioner of Internal Revenue [1961] USCA4 97 United States Court of Appeals, Fourth Circuit United States 30 Mar 1961 WorldLII flag
Yutivo Sons Hardware Co v Court of Tax Appeals and Collector of Internal Revenue [1961] PHSC 52 Supreme Court of the Philippines Philippines 28 Jan 1961 AsianLII flag
Miller v Commissioner of Internal Revenue 285 F2d 843 United States Court of Appeals, Tenth Circuit United States 16 Nov 1960 WorldLII flag
Liston Zander Credit Co v United States 276 F2d 417 United States Court of Appeals, Fifth Circuit United States 13 Apr 1960 WorldLII flag 10
Liston Zander Credit Co v United States [1960] USCA5 130 United States Court of Appeals, Fifth Circuit United States 10 Mar 1960 WorldLII flag 1
Commissioner of Internal Revenue v W Phillips R [1960] USCA4 67 United States Court of Appeals, Fourth Circuit United States 20 Feb 1960 WorldLII flag 5
Commissioner of Internal Revenue v W Phillips R 275 F2d 33 United States Court of Appeals, Fourth Circuit United States 14 Oct 1959 WorldLII flag 15
Nelson v Seaboard Surety Co 269 F2d 882 United States Court of Appeals, Eighth Circuit United States 3 Sep 1959 WorldLII flag 17
Neil v Commissioner of Internal Revenue 269 F2d 563 United States Court of Appeals, Fifth Circuit United States 13 Aug 1959 WorldLII flag 2
Eisenberg v R Smith Schaeffer [1959] USCA3 51 United States Court of Appeals, Third Circuit United States 13 Feb 1959 WorldLII flag
Eisenberg v R Smith Schaeffer 263 F2d 827 United States Court of Appeals, Third Circuit United States 6 Jan 1959 WorldLII flag 12
Spiesman v Commissioner of Internal Revenue 260 F2d 940 United States Court of Appeals, Ninth Circuit United States 17 Oct 1958 WorldLII flag 5
United States v Bess 357 US 51; 2 L Ed 2d 1135; 78 SCt 1054; 2 L Ed 1135 United States Supreme Court United States 9 Jun 1958 WorldLII flag 161
Finley v Commissioner of Internal Revenue [1958] USCA10 101 United States Court of Appeals, Tenth Circuit United States 21 May 1958 WorldLII flag 3
Finley v Commissioner of Internal Revenue 255 F2d 128 United States Court of Appeals, Tenth Circuit United States 23 Apr 1958 WorldLII flag 7
Sheerr v R Smith 249 F2d 93 United States Court of Appeals, Third Circuit United States 6 Nov 1957 WorldLII flag
Sheerr v R Smith [1957] USCA3 287 United States Court of Appeals, Third Circuit United States 24 Oct 1957 WorldLII flag
Schneider v F Kelm Schein 237 F2d 721 United States Court of Appeals, Eighth Circuit United States 30 Oct 1956 WorldLII flag 5
United States v M Neel C 235 F2d 395 United States Court of Appeals, Tenth Circuit United States 2 Jul 1956 WorldLII flag 4
Simon Murphy Co v Commissioner of Internal Revenue 231 F2d 639 United States Court of Appeals, Sixth Circuit United States 2 Apr 1956 WorldLII flag 14
Montgomery v Commissioner of Internal Revenue 230 F2d 472 United States Court of Appeals, Fifth Circuit United States 7 Mar 1956 WorldLII flag 2
Pike v United States 231 F2d 688 United States Court of Appeals, Ninth Circuit United States 16 Feb 1956 WorldLII flag 2
Loewi v F Ryan J W Loewi B 229 F2d 627 United States Court of Appeals, Second Circuit United States 25 Jan 1956 WorldLII flag 4
Mandel v Commissioner of Internal Revenue 229 F2d 382 United States Court of Appeals, Seventh Circuit United States 13 Jan 1956 WorldLII flag 8
Tang Ho, William Lee, Henri Lee, Sofia Lee Teehankee, Thomas Lee, Anthony Lee, Julia Lee Kaw, Charles Lee, Valeriana Lee Yu, Victor Lee, Silvino Lee, Mary Lee, John Lee, and Peter Lee, for themselves and as heirs of li Seng Giap, deceased v the Board of Tax Appeals and the Collector of Internal Revenue [1955] PHSC 237 Supreme Court of the Philippines Philippines 19 Nov 1955 AsianLII flag
Loewi v F Ryan J W Loewi B [1955] USCA2 511 United States Court of Appeals, Second Circuit United States 17 Nov 1955 WorldLII flag 2
Maloney v M Tunnell E P [1955] USCA3 35 United States Court of Appeals, Third Circuit United States 25 Jan 1955 WorldLII flag
Maloney v M Tunnell E P 218 F2d 705 United States Court of Appeals, Third Circuit United States 20 Dec 1954 WorldLII flag 3
Snyder v C Westover 217 F2d 928 United States Court of Appeals, Ninth Circuit United States 20 Dec 1954 WorldLII flag 5
Nicholas v C Timpte [1954] USCA10 178 United States Court of Appeals, Tenth Circuit United States 20 Nov 1954 WorldLII flag
Lynch v Commissioner of Internal Revenue 216 F2d 574 United States Court of Appeals, Seventh Circuit United States 4 Nov 1954 WorldLII flag 10
Nicholas v C Timpte 216 F2d 434 United States Court of Appeals, Tenth Circuit United States 26 Oct 1954 WorldLII flag 3
West v Commissioner of Internal Revenue 214 F2d 300 United States Court of Appeals, Fifth Circuit United States 30 Jun 1954 WorldLII flag 5
Estate of Dorsey v Commissioner of Internal Revenue 214 F2d 294 United States Court of Appeals, Fifth Circuit United States 30 Jun 1954 WorldLII flag 2
Zenz v Quinlivan 213 F2d 914 United States Court of Appeals, Sixth Circuit United States 11 Jun 1954 WorldLII flag 16
Particelli v Commissioner of Internal Revenue 212 F2d 498 United States Court of Appeals, Ninth Circuit United States 5 May 1954 WorldLII flag 6
Dyer v Commissioner of Internal Revenue 211 F2d 500 United States Court of Appeals, Second Circuit United States 9 Mar 1954 WorldLII flag 6
Dyer v Commissioner of Internal Revenue [1954] USCA2 58 United States Court of Appeals, Second Circuit United States 2 Feb 1954 WorldLII flag
Boyt v Commissioner of Internal Revenue 209 F2d 839 United States Court of Appeals, Eighth Circuit United States 2 Feb 1954 WorldLII flag
Friednash v Commissioner of Internal Revenue 209 F2d 601 United States Court of Appeals, Ninth Circuit United States 19 Jan 1954 WorldLII flag 3
Stearns Magnetic Mfg Co v Commissioner of Internal Revenue 208 F2d 849 United States Court of Appeals, Seventh Circuit United States 7 Jan 1954 WorldLII flag 3
Kasper v Baron 207 F2d 744 United States Court of Appeals, Eighth Circuit United States 17 Nov 1953 WorldLII flag 11
Scott v Self 208 F2d 125 United States Court of Appeals, Eighth Circuit United States 12 Nov 1953 WorldLII flag 5
Chamberlin v Commissioner of Internal Revenue 207 F2d 462 United States Court of Appeals, Sixth Circuit United States 14 Oct 1953 WorldLII flag 10
Scofield v Mauritz 206 F2d 135 United States Court of Appeals, Fifth Circuit United States 10 Jul 1953 WorldLII flag 3
Leonard v Commissioner of Internal Revenue 206 F2d 227 United States Court of Appeals, Sixth Circuit United States 18 Jun 1953 WorldLII flag
Schallerer v Commissioner of Internal Revenue 203 F2d 100 United States Court of Appeals, Seventh Circuit United States 15 Jun 1953 WorldLII flag 1
Wisdom v United States 205 F2d 30 United States Court of Appeals, Ninth Circuit United States 29 May 1953 WorldLII flag 4
Solomon v Commissioner of Internal Revenue [1953] USCA4 113 United States Court of Appeals, Fourth Circuit United States 20 May 1953 WorldLII flag
Cooke v Commissioner of Internal Revenue [1953] USCA10 53 United States Court of Appeals, Tenth Circuit United States 14 Apr 1953 WorldLII flag
Solomon v Commissioner of Internal Revenue 204 F2d 562 United States Court of Appeals, Fourth Circuit United States 13 Apr 1953 WorldLII flag 3
Schallerer v Commissioner of Internal Revenue [1953] USCA7 64 United States Court of Appeals, Seventh Circuit United States 1 Apr 1953 WorldLII flag
Marcus v Commissioner of Internal Revenue 201 F2d 850 United States Court of Appeals, Fifth Circuit United States 18 Feb 1953 WorldLII flag 9
Toor v Westover Toor [1953] USCA9 24 United States Court of Appeals, Ninth Circuit United States 28 Jan 1953 WorldLII flag
Goodwin's Estate v Commissioner of Internal Revenue 201 F2d 576; 67 Ohio Law Abs 233 United States Court of Appeals, Sixth Circuit United States - Ohio 28 Jan 1953 WorldLII flag 14
Cooke v Commissioner of Internal Revenue 203 F2d 258 United States Court of Appeals, Tenth Circuit United States 3 Jan 1953 WorldLII flag 3
Henslee v Whitson 200 F2d 538 United States Court of Appeals, Sixth Circuit United States 19 Dec 1952 WorldLII flag 3
Toor v Westover Toor 200 F2d 713 United States Court of Appeals, Ninth Circuit United States 18 Dec 1952 WorldLII flag 6
Tomlinson v Commissioner of Internal Revenue 199 F2d 674 United States Court of Appeals, Fifth Circuit United States 18 Nov 1952 WorldLII flag 7
Turner v Commissioner of Internal Revenue 199 F2d 913 United States Court of Appeals, Fifth Circuit United States 18 Nov 1952 WorldLII flag 7
Maletis v United States 200 F2d 97 United States Court of Appeals, Ninth Circuit United States 17 Nov 1952 WorldLII flag 7
Stephens Co v Commissioner of Internal Revenue 199 F2d 665 United States Court of Appeals, Eighth Circuit United States 13 Nov 1952 WorldLII flag
Meier v Commissioner of Internal Revenue 199 F2d 392 United States Court of Appeals, Eighth Circuit United States 31 Oct 1952 WorldLII flag 13
Roughan v Commissioner of Internal Revenue [1952] USCA4 138 United States Court of Appeals, Fourth Circuit United States 31 Jul 1952 WorldLII flag
Roughan v Commissioner of Internal Revenue 198 F2d 253 United States Court of Appeals, Fourth Circuit United States 3 Jul 1952 WorldLII flag 3
Flato v Commissioner of Internal Revenue [1952] USCA5 244 United States Court of Appeals, Fifth Circuit United States 16 May 1952 WorldLII flag
Wellington v Commissioner of Internal Revenue 196 F2d 421 United States Court of Appeals, Seventh Circuit United States 13 May 1952 WorldLII flag 4
Seabrook v Commissioner of Internal Revenue 196 F2d 322 United States Court of Appeals, Fifth Circuit United States 18 Apr 1952 WorldLII flag 13
Flato v Commissioner of Internal Revenue 195 F2d 580 United States Court of Appeals, Fifth Circuit United States 10 Apr 1952 WorldLII flag 5
Dorzback v Collison [1952] USCA3 104 United States Court of Appeals, Third Circuit United States 18 Mar 1952 WorldLII flag
Alexander v Commissioner of Internal Revenue 194 F2d 921 United States Court of Appeals, Fifth Circuit United States 6 Mar 1952 WorldLII flag 19
Commissioner of Internal Revenue v Goodan 195 F2d 498 United States Court of Appeals, Ninth Circuit United States 5 Mar 1952 WorldLII flag
Harkness v Commissioner of Internal Revenue 193 F2d 655 United States Court of Appeals, Ninth Circuit United States 29 Jan 1952 WorldLII flag 11
Dorzback v Collison 195 F2d 69 United States Court of Appeals, Third Circuit United States 21 Jan 1952 WorldLII flag 4
Sommers v Commissioner of Internal Revenue [1952] USCA2 17 United States Court of Appeals, Second Circuit United States 8 Jan 1952 WorldLII flag
Harkness v Commissioner of Internal Revenue [1951] USCA9 338 United States Court of Appeals, Ninth Circuit United States 28 Dec 1951 WorldLII flag
Bratton v Commissioner of Internal Revenue 193 F2d 416 United States Court of Appeals, Tenth Circuit United States 18 Dec 1951 WorldLII flag 10
Phillips v United States 193 F2d 132 United States Court of Appeals, Fifth Circuit United States 14 Dec 1951 WorldLII flag 5
White v Fitzpatrick 193 F2d 398 United States Court of Appeals, Second Circuit United States 10 Dec 1951 WorldLII flag 8
Sommers v Commissioner of Internal Revenue 193 F2d 609 United States Court of Appeals, Second Circuit United States 4 Dec 1951 WorldLII flag 3
White v Fitzpatrick [1951] USCA2 433 United States Court of Appeals, Second Circuit United States 13 Nov 1951 WorldLII flag 3
Settos, v United States [1951] USCA7 223 United States Court of Appeals, Seventh Circuit United States 12 Nov 1951 WorldLII flag
Settos v United States 192 F2d 521 United States Court of Appeals, Seventh Circuit United States 12 Nov 1951 WorldLII flag 2
Kasper v Baron 191 F2d 737 United States Court of Appeals, Eighth Circuit United States 12 Oct 1951 WorldLII flag 2
Batman v Commissioner of Internal Revenue 189 F2d 107 United States Court of Appeals, Fifth Circuit United States 7 Aug 1951 WorldLII flag 17
Alexander v Commissioner of Internal Revenue 190 F2d 753 United States Court of Appeals, Fifth Circuit United States 7 Aug 1951 WorldLII flag 8
Britt's Estate v Commissioner of Internal Revenue 190 F2d 946 United States Court of Appeals, Fifth Circuit United States 4 Aug 1951 WorldLII flag 3
Yost v Commissioner of Internal Revenue 190 F2d 131 United States Court of Appeals, Fifth Circuit United States 27 Jun 1951 WorldLII flag 2
Falk v Commissioner of Internal Revenue [1951] USCA3 153 United States Court of Appeals, Third Circuit United States 5 Jun 1951 WorldLII flag
Batman v Commissioner of Internal Revenue [1951] USCA5 175 United States Court of Appeals, Fifth Circuit United States 22 May 1951 WorldLII flag
Jones v Baker 189 F2d 842 United States Court of Appeals, Tenth Circuit United States 21 May 1951 WorldLII flag 9
Falk v Commissioner of Internal Revenue 189 F2d 806 United States Court of Appeals, Third Circuit United States 16 Apr 1951 WorldLII flag 6
Visintainer v Commissioner of Internal Revenue 187 F2d 519 United States Court of Appeals, Tenth Circuit United States 10 Mar 1951 WorldLII flag 12
Bartholomew v Commissioner of Internal Revenue 186 F2d 315 United States Court of Appeals, Eighth Circuit United States 23 Jan 1951 WorldLII flag 2
Ardolina v Commissioner of Internal Revenue [1951] USCA3 1 United States Court of Appeals, Third Circuit United States 2 Jan 1951 WorldLII flag
Feldman v Commissioner of Internal Revenue 186 F2d 87 United States Court of Appeals, Fourth Circuit United States 20 Dec 1950 WorldLII flag 5
Parker v Westover 186 F2d 49 United States Court of Appeals, Ninth Circuit United States 18 Dec 1950 WorldLII flag 2
Cobb v Commissioner Internal Revenue 185 F2d 255 United States Court of Appeals, Sixth Circuit United States 4 Dec 1950 WorldLII flag 3
Feldman v Commissioner of Internal Revenue [1950] USCA4 268 United States Court of Appeals, Fourth Circuit United States 16 Nov 1950 WorldLII flag
Barrett v Commissioner of Internal Revenue 185 F2d 150 United States Court of Appeals, First Circuit United States 13 Nov 1950 WorldLII flag
Collamer v Commissioner of Internal Revenue [1950] USCA4 243 United States Court of Appeals, Fourth Circuit United States 8 Nov 1950 WorldLII flag
Nelson v Commissioner of Internal Revenue 184 F2d 649 United States Court of Appeals, Eighth Circuit United States 26 Oct 1950 WorldLII flag 9
Crossley v Campbell 184 F2d 639 United States Court of Appeals, Seventh Circuit United States 26 Oct 1950 WorldLII flag 1
Collamer v Commissioner of Internal Revenue 185 F2d 146 United States Court of Appeals, Fourth Circuit United States 12 Oct 1950 WorldLII flag 9
Ardolina v Commissioner of Internal Revenue 186 F2d 176 United States Court of Appeals, Third Circuit United States 9 Oct 1950 WorldLII flag 8
Lamb v Smith [1950] USCA3 241 United States Court of Appeals, Third Circuit United States 28 Jul 1950 WorldLII flag 2
Stanback v Robertson 183 F2d 889 United States Court of Appeals, Fourth Circuit United States 26 Jul 1950 WorldLII flag 9
Maiatico v Commissioner of Internal Revenue 183 F2d 836; 87 USApp DC 127 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 19 Jun 1950 WorldLII flag
Stanback v Robertson [1950] USCA4 139 United States Court of Appeals, Fourth Circuit United States 12 Jun 1950 WorldLII flag
Miller v Commissioner of Internal Revenue 183 F2d 246 United States Court of Appeals, Sixth Circuit United States 2 Jun 1950 WorldLII flag 16
Slifka v Commissioner of Internal Revenue [1950] USCA2 199 United States Court of Appeals, Second Circuit United States 22 May 1950 WorldLII flag 2
Funai v Commissioner of Internal Revenue [1950] USCA4 120 United States Court of Appeals, Fourth Circuit United States 19 May 1950 WorldLII flag
Eckhard v Commissioner of Internal Revenue 182 F2d 547 United States Court of Appeals, Tenth Circuit United States 15 May 1950 WorldLII flag 11
Goold v Commissioner of Internal Revenue 182 F2d 573 United States Court of Appeals, Ninth Circuit United States 4 May 1950 WorldLII flag 3
Slifka v Commissioner of Internal Revenue 182 F2d 345 United States Court of Appeals, Second Circuit United States 3 May 1950 WorldLII flag 9
Lamb v Smith 183 F2d 938 United States Court of Appeals, Third Circuit United States 17 Apr 1950 WorldLII flag 6
Funai v Commissioner of Internal Revenue 181 F2d 890 United States Court of Appeals, Fourth Circuit United States 13 Apr 1950 WorldLII flag 6
Maiatico v Commissioner of Internal Revenue [1950] USCADC 126 United States Court of Appeals, District of Columbia Circuit United States 24 Mar 1950 WorldLII flag
Johns v Commissioner of Internal Revenue 180 F2d 469 United States Court of Appeals, Fifth Circuit United States 2 Mar 1950 WorldLII flag
Jones v Grinnell 179 F2d 873 United States Court of Appeals, Tenth Circuit United States 16 Feb 1950 WorldLII flag 11
Yiannias v Commission of Internal Revenue 180 F2d 115 United States Court of Appeals, Eighth Circuit United States 14 Feb 1950 WorldLII flag 1
United States v Cumberland Public Service Co 338 US 451; 94 L Ed 251; 70 SCt 280 United States Supreme Court United States 9 Jan 1950 WorldLII flag 99
Wodehouse v Commissioner of Internal Revenue [1949] USCA4 39 United States Court of Appeals, Fourth Circuit United States 21 Dec 1949 WorldLII flag
Wodehouse v Commissioner of Internal Revenue 178 F2d 987 United States Court of Appeals, Fourth Circuit United States 15 Nov 1949 WorldLII flag 8
Commissioner of Internal Revenue v Culbertson 337 US 733; 93 L Ed 1659; 69 SCt 1210 United States Supreme Court United States 27 Jun 1949 WorldLII flag 241
Commissioner of Internal Revenue v Sunnen 333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898 United States Supreme Court United States 5 Apr 1948 WorldLII flag 513
McCollum v Board of Education 333 US 203; 92 L Ed 649; 68 SCt 461; 92 L Ed 2d 649; 2 ALR 2d 1338 United States Supreme Court United States 8 Mar 1948 WorldLII flag 145
Reconstruction Finance Corporation v Beaver County 328 US 204; 90 L Ed 1172; 66 SCt 992 United States Supreme Court United States 13 May 1946 WorldLII flag 65
Lusthaus v Commissioner 327 US 293; 90 L Ed 679; 66 SCt 539 United States Supreme Court United States 25 Feb 1946 WorldLII flag 61

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lusthaus v Commissioner 327 US 293; 90 L Ed 679; 66 SCt 539 United States Supreme Court United States 25 Feb 1946 WorldLII flag 61
Commissioner of Internal Revenue v Court Holding Co 324 US 331; 89 L Ed 981; 65 SCt 707 United States Supreme Court United States 12 Mar 1945 WorldLII flag 272
Commissioner of Internal Revenue v Heininger 320 US 467; 88 L Ed 171; 64 SCt 249 United States Supreme Court United States 20 Dec 1943 WorldLII flag 160
United States v Joliet & Chicago R Co 315 US 44; 86 L Ed 658; 62 SCt 442 United States Supreme Court United States 19 Jan 1942 WorldLII flag 31
Harrison v Schaffner 312 US 579; 85 L Ed 1055; 61 SCt 759 United States Supreme Court United States 31 Mar 1941 WorldLII flag 68
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
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
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
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
Welch v Helvering 290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8 United States Supreme Court United States 6 Nov 1933 WorldLII flag 446
Burnet v Wells 289 US 670; 77 L Ed 1439; 53 SCt 761 United States Supreme Court United States 29 May 1933 WorldLII flag 62
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
Burk-Waggoner Oil Ass'n v Hopkins 269 US 110; 70 L Ed 183; 46 SCt 48 United States Supreme Court United States 16 Nov 1925 WorldLII flag 22
Meehan v Valentine 145 US 611; 36 L Ed 835; 12 SCt 972 United States Supreme Court United States 16 May 1892 WorldLII flag 10
Drennen v London Assurance Co 113 US 51; 28 L Ed 919; 5 SCt 341 United States Supreme Court United States 5 Jan 1885 WorldLII flag 10
S W Cox and D Wheatcroft,-Appellants; John Hickman,-Respondent [1860] EngR 1068; 8 HLCas 268; 11 ER 431 House of Lords United Kingdom circa 1860 CommonLII flag 62
Eber Ward Survivor Owner of the Steamboat Detroit v Charles Thompson 63 US 330; 16 L Ed 249 United States Supreme Court United States 1 Dec 1859 WorldLII flag 5
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States Westlaw flag 139
309 US 335; 60 SCt 556; 84 l Ed 788 309 US 335; 60 SCt 556; 84 L Ed 788 United States Supreme Court United States Westlaw flag 1
150 f2d 67 150 F2d 67 United States Westlaw flag 3
Lusthaus v Commissioner 149 F2d 232 United States Westlaw flag 3
148 f2d 527 148 F2d 527 United States Westlaw flag 1
148 f2d 388 148 F2d 388 United States Westlaw flag 1
131 f2d 323 131 F2d 323 United States Westlaw flag 1
131 f2d 292 131 F2d 292 United States Westlaw flag 4
Ward v Thompson 22 How 330 United Stated Supreme Court United States flag 10
3 Tax Cas 540 3 Tax Cas 540 United Kingdom flag 2
3 Tax Cas 396 3 Tax Cas 396 United Kingdom flag 1

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