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Burton-Sutton Oil Co v Commissioner   flag  71

328 US 25; 90 L Ed 1062; 66 SCt 861; 90 L Ed 2d 1062
United States Supreme Court
United States
22nd April, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hj Freede v Commissioner of Internal Revenue 864 F2d 671; 57 USLW 2289; 62 AFTR2d 88-5927 United States Court of Appeals, Tenth Circuit United States 27 Jan 1989 WorldLII flag 1
McCabe v Commissioner of Internal Revenue 688 F2d 102 United States Court of Appeals, Second Circuit United States 22 Jul 1982 WorldLII flag 1
Yeaman v United States 584 F2d 322 United States Court of Appeals, Ninth Circuit United States 17 Oct 1978 WorldLII flag 3
Cox v United States 497 F2d 348 United States Court of Appeals, Fourth Circuit United States 22 May 1974 WorldLII flag
Vest v Commissioner of Internal Revenue 481 F2d 238 United States Court of Appeals, Fifth Circuit United States 8 Aug 1973 WorldLII flag 3
Deshotels v United States 450 F2d 961 United States Court of Appeals, Fifth Circuit United States 4 Feb 1972 WorldLII flag 4
Callahan Mining Corporation v Commissioner of Internal Revenue 428 F2d 721 United States Court of Appeals, Second Circuit United States 29 Jun 1970 WorldLII flag 3
Rutledge v United States 428 F2d 347 United States Court of Appeals, Fifth Circuit United States 22 Jun 1970 WorldLII flag 6
Callahan Mining Corporation v Commissioner of Internal Revenue [1970] USCA2 437 United States Court of Appeals, Second Circuit United States 20 May 1970 WorldLII flag
Brooks v Commissioner of Internal Revenue 424 F2d 116 United States Court of Appeals, Fifth Circuit United States 8 Apr 1970 WorldLII flag 5
Harrington v Commissioner of Internal Revenue (1968) 404 F2d 237 United States Court of Appeals, Fifth Circuit United States 3 Dec 1968 WorldLII flag 4
United States v W H Cocke 399 F2d 433 United States Court of Appeals, Fifth Circuit United States 16 Oct 1968 WorldLII flag 13
Commissioner of Internal Revenue v Pickard 401 F2d 615 United States Court of Appeals, Tenth Circuit United States 1 Oct 1968 WorldLII flag 3
United States v White 401 F2d 610 United States Court of Appeals, Tenth Circuit United States 30 Sep 1968 WorldLII flag 12
United States v W H Cocke [1968] USCA5 798 United States Court of Appeals, Fifth Circuit United States 31 Jul 1968 WorldLII flag 2
Alkire v A Riddell 397 F2d 779 United States Court of Appeals, Ninth Circuit United States 8 Jul 1968 WorldLII flag 3
Schreiber v United States 382 F2d 553 United States Court of Appeals, Seventh Circuit United States 17 Jul 1967 WorldLII flag 5
Royalton Stone Corporation v Commissioner or Internal Revenue 379 F2d 298 United States Court of Appeals, Second Circuit United States 14 Jun 1967 WorldLII flag 6
Royalton Stone Corporation v Commissioner or Internal Revenue [1967] USCA2 301 United States Court of Appeals, Second Circuit United States 11 May 1967 WorldLII flag
Wood v United States 377 F2d 300 United States Court of Appeals, Fifth Circuit United States 11 May 1967 WorldLII flag 17
Shamrock Oil Gas Corporation v Commissioner of Internal Revenue 346 F2d 377 United States Court of Appeals, Fifth Circuit United States 9 Jul 1965 WorldLII flag 6
Shamrock Oil Gas Corporation v Commissioner of Internal Revenue [1965] USCA5 417 United States Court of Appeals, Fifth Circuit United States 7 Jun 1965 WorldLII flag
Paragon Jewel Coal Co v Commissioner 380 US 624; 14 L Ed 2d 116; 85 SCt 1207 United States Supreme Court United States 28 Apr 1965 WorldLII flag 25
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Murphy Oil Corporation v United States [1964] USCA8 236 United States Court of Appeals, Eighth Circuit United States 17 Nov 1964 WorldLII flag
Murphy Oil Corporation v United States 337 F2d 677 United States Court of Appeals, Eighth Circuit United States 28 Oct 1964 WorldLII flag 3
United States v M Thomas G [1964] USCA9 168 United States Court of Appeals, Ninth Circuit United States 14 Apr 1964 WorldLII flag
United States v M Thomas G 329 F2d 119 United States Court of Appeals, Ninth Circuit United States 12 Mar 1964 WorldLII flag 6
McCall v Commissioner of Internal Revenue [1963] USCA4 6 United States Court of Appeals, Fourth Circuit United States 7 Jan 1963 WorldLII flag
United States v White 311 F2d 399 United States Court of Appeals, Tenth Circuit United States 31 Dec 1962 WorldLII flag 6
McCall v Commissioner of Internal Revenue 312 F2d 699 United States Court of Appeals, Fourth Circuit United States 10 Oct 1962 WorldLII flag 3
United States v H Witte B (1962) 306 F2d 81 United States Court of Appeals, Fifth Circuit United States 25 Jul 1962 WorldLII flag 9
Laudenslager v Commissioner of Internal Revenue [1962] USCA3 260 United States Court of Appeals, Third Circuit United States 27 Jun 1962 WorldLII flag
Laudenslager v Commissioner of Internal Revenue 305 F2d 686 United States Court of Appeals, Third Circuit United States 25 Jan 1962 WorldLII flag 12
Estate Weinert v Commissioner of Internal Revenue (1961) 294 F2d 750 United States Court of Appeals, Fifth Circuit United States 31 Aug 1961 WorldLII flag 23
Grandview Mines v Commissioner of Internal Revenue 282 F2d 700 United States Court of Appeals, Ninth Circuit United States 16 Aug 1960 WorldLII flag 8
United States v C M Stallard H [1959] USCA4 358 United States Court of Appeals, Fourth Circuit United States 29 Dec 1959 WorldLII flag
United States v C M Stallard H 273 F2d 847 United States Court of Appeals, Fourth Circuit United States 9 Oct 1959 WorldLII flag 10
Scofield v La Gloria Oil and Gas Co 268 F2d 699 United States Court of Appeals, Fifth Circuit United States 9 Oct 1959 WorldLII flag 9
Scofield v La Gloria Oil and Gas Co [1959] USCA5 348 United States Court of Appeals, Fifth Circuit United States 16 Jun 1959 WorldLII flag
Parsons v Smith 359 US 215; 3 L Ed 2d 747; 79 SCt 656 United States Supreme Court United States 6 Apr 1959 WorldLII flag 41
Parsons v R Smith H Parsons 255 F2d 595 United States Court of Appeals, Third Circuit United States 19 Dec 1958 WorldLII flag 7
Huss v R Smith Huss 255 F2d 599 United States Court of Appeals, Third Circuit United States 19 Dec 1958 WorldLII flag 2
Huss v R Smith Huss [1958] USCA3 262 United States Court of Appeals, Third Circuit United States 29 May 1958 WorldLII flag 1
Parsons v R Smith H Parsons [1958] USCA3 263 United States Court of Appeals, Third Circuit United States 29 May 1958 WorldLII flag 1
Barker v Commissioner of Internal Revenue [1957] USCA2 636 United States Court of Appeals, Second Circuit United States 9 Dec 1957 WorldLII flag
Barker v Commissioner of Internal Revenue 250 F2d 195 United States Court of Appeals, Second Circuit United States 15 Oct 1957 WorldLII flag 13
Albritton v Commissioner of Internal Revenue [1957] USCA5 454 United States Court of Appeals, Fifth Circuit United States 24 Aug 1957 WorldLII flag
Albritton v Commissioner of Internal Revenue 248 F2d 49 United States Court of Appeals, Fifth Circuit United States 26 Jul 1957 WorldLII flag 16
Turkey Run Fuels v United States 243 F2d 147 United States Court of Appeals, Third Circuit United States 14 Mar 1957 WorldLII flag 2
Commissioner of Internal Revenue v P G Lake 241 F2d 71 United States Court of Appeals, Fifth Circuit United States 1 Feb 1957 WorldLII flag 3
United States v United States National Bank of Portland J 239 F2d 475 United States Court of Appeals, Ninth Circuit United States 28 Dec 1956 WorldLII flag
Turkey Run Fuels v United States [1956] USCA3 316 United States Court of Appeals, Third Circuit United States 9 Nov 1956 WorldLII flag
Lambert v Jefferson Lake Sulphur Co 236 F2d 542 United States Court of Appeals, Fifth Circuit United States 6 Sep 1956 WorldLII flag 9
Weirton Ice and Coal Supply Co v Commissioner of Internal Revenue [1956] USCA4 45 United States Court of Appeals, Fourth Circuit United States 19 Mar 1956 WorldLII flag 2
Commissioner of Internal Revenue v Southwest Exploration Co 350 US 308; 100 L Ed 347; 76 SCt 395 United States Supreme Court United States 27 Feb 1956 WorldLII flag 101
Commissioner of Internal Revenue v Mammoth Coal Co 229 F2d 535 United States Court of Appeals, Third Circuit United States 6 Feb 1956 WorldLII flag 15
Weirton Ice and Coal Supply Co v Commissioner of Internal Revenue 231 F2d 531 United States Court of Appeals, Fourth Circuit United States 5 Jan 1956 WorldLII flag 16
Usibelli v Commissioner of Internal Revenue 229 F2d 539 United States Court of Appeals, Ninth Circuit United States 14 Dec 1955 WorldLII flag 11
Commissioner of Internal Revenue v Mammoth Coal Co [1955] USCA3 263 United States Court of Appeals, Third Circuit United States 17 Oct 1955 WorldLII flag
Commissioner of Internal Revenue v Southwest Exploration Co 220 F2d 58 United States Court of Appeals, Ninth Circuit United States 7 Mar 1955 WorldLII flag 7
Campbell v Great National Life Insurance Co 219 F2d 693 United States Court of Appeals, Fifth Circuit United States 18 Feb 1955 WorldLII flag
Le Danois Land Stone Co v Commissioner of Internal Revenue 215 F2d 475 United States Court of Appeals, Fifth Circuit United States 23 Oct 1954 WorldLII flag
Le Danois Land Stone Co v Commissioner of Internal Revenue [1954] USCA5 392 United States Court of Appeals, Fifth Circuit United States 3 Sep 1954 WorldLII flag
Commissioner of Internal Revenue v Gregory Run Coal Co 212 F2d 52 United States Court of Appeals, Fourth Circuit United States 9 Apr 1954 WorldLII flag 21
Commissioner of Internal Revenue v Gregory Run Coal Co [1954] USCA4 63 United States Court of Appeals, Fourth Circuit United States 16 Mar 1954 WorldLII flag
Hamme v Commissioner of Internal Revenue 209 F2d 29 United States Court of Appeals, Fourth Circuit United States 31 Dec 1953 WorldLII flag 11
Hamme v Commissioner of Internal Revenue [1953] USCA4 250 United States Court of Appeals, Fourth Circuit United States 19 Nov 1953 WorldLII flag
M-B-K Drilling Co v Commissioner of Internal Revenue (1952) 194 F2d 221 United States Court of Appeals, Tenth Circuit United States 12 Feb 1952 WorldLII flag 5
Gray v Commissioner of Internal Revenue [1950] USCA5 312 United States Court of Appeals, Fifth Circuit United States 21 Aug 1950 WorldLII flag
Gray v Commissioner of Internal Revenue 183 F2d 329 United States Court of Appeals, Fifth Circuit United States 14 Jul 1950 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kirby Petroleum Co v Commissioner 326 US 599; 90 L Ed 343; 66 SCt 409 United States Supreme Court United States 28 Jan 1946 WorldLII flag 52
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
"Need for a Court of Tax Appeals, The" (1944) 57 Harvard Law Review 1153 Harvard Law Review United States circa 1944 HeinOnline / LexisNexis flag 5
Anderson v Helvering 310 US 404; 84 L Ed 1277; 60 SCt 952 United States Supreme Court United States 20 May 1940 WorldLII flag 74
Helvering v Elbe Oil Land Development Co 303 US 372; 82 L Ed 904; 58 SCt 621 United States Supreme Court United States 7 Mar 1938 WorldLII flag 33
Helvering v O'Donnell 303 US 370; 82 L Ed 903; 58 SCt 619 United States Supreme Court United States 7 Mar 1938 WorldLII flag 26
Helvering v Mountain Producers Corporation 303 US 376; 82 L Ed 907; 58 SCt 623 United States Supreme Court United States 7 Mar 1938 WorldLII flag 44
Thomas v Perkins 301 US 655; 81 L Ed 1324; 57 SCt 911 United States Supreme Court United States 1 Jun 1937 WorldLII flag 54
[1936] Ch 690 [1936] Ch 690 Court of Chancery United Kingdom circa 1936 LexisNexis / Westlaw flag 1
Helvering v Twin Bell Oil Syndicate 293 US 312; 79 L Ed 383; 55 SCt 174 United States Supreme Court United States 3 Dec 1934 WorldLII flag 32
Palmer v Bender 287 US 551; 77 L Ed 489; 53 SCt 225 United States Supreme Court United States 9 Jan 1933 WorldLII flag 108
Murphy Oil Co v Burnet 287 US 299; 77 L Ed 318; 53 SCt 161 United States Supreme Court United States 5 Dec 1932 WorldLII flag 32
Bankers' Pocahontas Coal Co v Burnet 287 US 308; 77 L Ed 325; 53 SCt 150; 77 L Ed 2d 325 United States Supreme Court United States 5 Dec 1932 WorldLII flag 37
Burnet v Harmel 287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199 United States Supreme Court United States 7 Nov 1932 WorldLII flag 188
Lynch v Alworth-Stephens Co 267 US 364; 69 L Ed 660; 45 SCt 274 United States Supreme Court United States 2 Mar 1925 WorldLII flag 47
Stratton's Independence v Howbert 231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136 United States Supreme Court United States 1 Dec 1913 WorldLII flag 45
759 Sec 5 759 SEC 5 United States circa 1913 flag 1
591 Idaho 44 591 Idaho 44 United States - Idaho circa 1913 flag 1
327 US 771 327 US 771; 66 SCt 528 United States Supreme Court United States circa 1913 Westlaw flag 4
320 US 728 320 US 728; 64 SCt 88 United States Supreme Court United States circa 1913 Westlaw flag 11
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States circa 1913 Westlaw flag 139
150 f2d 621 150 F2d 621; 622 Idaho 3 United States circa 1913 Westlaw flag 4
CIR v Felix Oil Co 144 F2d 276 United States circa 1913 Westlaw flag 7
Quintana Petroleum Co v Commr 143 F2d 588 United States Westlaw flag 4
66 SCt 412 66 SCt 412 United States Westlaw flag 1
66 SCt 411 66 SCt 411 United States Westlaw flag 1
66 SCt 410 66 SCt 410 United States Westlaw flag 1
58 SCt 82 58 SCt 82 United States Westlaw flag 6
44 Bta 624 44 BTA 624 United States flag 1
41 Bta 565 41 BTA 565 United States flag 1
26 Bta 1017 26 BTA 1017 United States flag 1
5 Tax Cas 296 5 Tax Cas 296 United Kingdom flag 3
3 Tax Cas 1187 3 Tax Cas 1187 United Kingdom flag 1
3 Tax Cas 86 3 Tax Cas 86 United Kingdom flag 2
2 Tax Cas 1258 2 Tax Cas 1258 United Kingdom flag 2

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