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National Carbide Corporation v Commissioner     92

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Director of Income Tax v M/S E Funds It Solution - Ita 735/2011	[2014] INDLHC 591	High Court of Delhi	India	5 Feb 2014	LIIofIndia
Ihc Health Plans Inc Ihc Ihc v Commissioner of Internal Revenue	325 F3d 1188	United States Court of Appeals, Tenth Circuit	United States	9 Apr 2003	WorldLII		4
Greenwood Trust Co v Massachusetts	971 F2d 818; 61 USLW 2083	United States Court of Appeals, First Circuit	United States	6 Aug 1992	WorldLII		29
Central States Southeast and Southwest Areas Pension Fund v Slotky	956 F2d 1369; 14 Employee Benefits Cas 2753	United States Court of Appeals, Seventh Circuit	United States	24 Feb 1992	WorldLII		31
Woods v Commissioner of Internal Revenue	[1991] USCA6 628	United States Court of Appeals, Sixth Circuit	United States	1 Apr 1991	WorldLII
Humana Inc v Commissioner of Internal Revenue	881 F2d 247; 64 AFTR2d 89-5142	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1989	WorldLII		8
George v Commissioner of Internal Revenue	844 F2d 225; 61 AFTR2d 88-1151	United States Court of Appeals, Fifth Circuit	United States	6 May 1988	WorldLII		2
Commissioner v Bollinger	485 US 340; 99 L Ed 2d 357; 108 SCt 1173	United States Supreme Court	United States	22 Mar 1988	WorldLII		5
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Bollinger v Commissioner of Internal Revenue	807 F2d 65; 58 AFTR2d 86-6277	United States Court of Appeals, Sixth Circuit	United States	2 Dec 1986	WorldLII		1
Shenker v Commissioner of Internal Revenue	804 F2d 109; 58 AFTR2d 86-6086	United States Court of Appeals, Eighth Circuit	United States	27 Oct 1986	WorldLII		7
George v Commissioner of Internal Revenue	803 F2d 144; 58 AFTR2d 86-6046	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1986	WorldLII		3
Betson v Commissioner	802 F2d 365; 58 AFTR2d 86-5870	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1986	WorldLII		17
Frink v Commissioner of Internal Revenue	798 F2d 106; 58 AFTR2d 86-5536	United States Court of Appeals, Fourth Circuit	United States	8 Aug 1986	WorldLII		4
Ourisman v Commissioner of Internal Revenue	760 F2d 541; 55 AFTR2d 85-1428	United States Court of Appeals, Fourth Circuit	United States	29 Apr 1985	WorldLII		4
Raphan v United States	[1985] USCAFED 281	United States Court of Appeals, Federal Circuit	United States	4 Apr 1985	WorldLII
Vaughn v United States	740 F2d 941	United States Court of Appeals, Federal Circuit	United States	1 Aug 1984	WorldLII		4
Moncrief v United States	730 F2d 276	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1984	WorldLII		6
United States v Le Creel III	711 F2d 575	United States Court of Appeals, Fifth Circuit	United States	29 Sep 1983	WorldLII		2
Roccaforte v Commissioner of Internal Revenue	708 F2d 986	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII		8
Jones v Commissioner of Internal Revenue	640 F2d 745	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1981	WorldLII		7
Foglesong v Commissioner of Internal Revenue	621 F2d 865	United States Court of Appeals, Seventh Circuit	United States	29 Apr 1980	WorldLII		4
Murry v Commissioner of Internal Revenue	601 F2d 892	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1979	WorldLII		1
Slappey Drive Industrial Park v United States	561 F2d 572	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1977	WorldLII		10
United States v Pomponio	563 F2d 659	United States Court of Appeals, Fourth Circuit	United States	6 Oct 1977	WorldLII		8
Evans v Commissioner of Internal Revenue	557 F2d 1095	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1977	WorldLII		6
Avco Delta Corporation Canada Ltd v United States	540 F2d 258	United States Court of Appeals, Seventh Circuit	United States	23 Jul 1976	WorldLII		10
United States v Scornavacco's Restaurant	528 F2d 19	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1975	WorldLII		1
Collins II v United States	514 F2d 1282	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1975	WorldLII		8
Estate Kahn v Commissioner of Internal Revenue	499 F2d 1186	United States Court of Appeals, Second Circuit	United States	17 Jun 1974	WorldLII		2
Diversified Brokers Co Inc United States v A Nooney	487 F2d 355	United States Court of Appeals, Eighth Circuit	United States	21 Dec 1973	WorldLII		1
United States v Berger	456 F2d 1349	United States Court of Appeals, Second Circuit	United States	20 Mar 1972	WorldLII		1
Taylor v Commissioner of Internal Revenue	445 F2d 455	United States Court of Appeals, First Circuit	United States	29 Jun 1971	WorldLII		6
Coca-Cola Bottling Co of Gallup v United States	443 F2d 1253	United States Court of Appeals, Tenth Circuit	United States	18 Jun 1971	WorldLII
Sid Richardson Foundation v United States	[1970] USCA5 1443	United States Court of Appeals, Fifth Circuit	United States	23 Oct 1970	WorldLII		1
Sid Richardson Foundation v United States	430 F2d 710	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1970	WorldLII		3
United States v R Ramos	[1968] USCA9 366	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1968	WorldLII
United States v R Ramos	393 F2d 618	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1968	WorldLII		1
Charles Town Incorporated v Commissioner of Internal Revenue	[1967] USCA4 68	United States Court of Appeals, Fourth Circuit	United States	31 Jan 1967	WorldLII		1
Kimbrell v Commissioner of Internal Revenue	371 F2d 897	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1967	WorldLII		3
Charles Town Incorporated v Commissioner of Internal Revenue	372 F2d 415	United States Court of Appeals, Fourth Circuit	United States	6 Dec 1966	WorldLII		10
Northern Natural Gas Co v Commissioner of Internal Revenue	362 F2d 781	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1966	WorldLII		1
Acro Manufacturing Co v Commissioner of Internal Revenue	[1964] USCA6 260	United States Court of Appeals, Sixth Circuit	United States	26 Oct 1964	WorldLII
Greer v Commissioner of Internal Revenue	334 F2d 20	United States Court of Appeals, Fifth Circuit	United States	8 Jul 1964	WorldLII		8
Acro Manufacturing Co v Commissioner of Internal Revenue	334 F2d 40	United States Court of Appeals, Sixth Circuit	United States	8 Jul 1964	WorldLII		2
Fairmount Park Raceway Inc v Commissioner of Internal Revenue	327 F2d 780	United States Court of Appeals, Seventh Circuit	United States	4 Mar 1964	WorldLII		2
Fairmount Park Raceway Inc v Commissioner of Internal Revenue	[1964] USCA7 13	United States Court of Appeals, Seventh Circuit	United States	9 Jan 1964	WorldLII
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Sherwin v United States	320 F2d 137	United States Court of Appeals, Ninth Circuit	United States	8 Aug 1963	WorldLII		40
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Anaheim Union Water Co v Commissioner of Internal Revenue	321 F2d 253	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1963	WorldLII		3
Sherwin v United States	[1963] USCA9 238	United States Court of Appeals, Ninth Circuit	United States	11 Jun 1963	WorldLII
Tomlinson v W M Miles	[1963] USCA5 305	United States Court of Appeals, Fifth Circuit	United States	27 May 1963	WorldLII		3
Tomlinson v W M Miles	316 F2d 710	United States Court of Appeals, Fifth Circuit	United States	29 Apr 1963	WorldLII		4
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Curtis Publishing Co v Cassel	302 F2d 132	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1962	WorldLII		16
Dodd v Commissioner of Internal Revenue	[1962] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1962	WorldLII
Dodd v Commissioner of Internal Revenue	298 F2d 570	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1961	WorldLII		5
Nelson v Commissioner of Internal Revenue	[1960] USCA5 425	United States Court of Appeals, Fifth Circuit	United States	7 Sep 1960	WorldLII
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
James Realty Co v United States	280 F2d 394	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1960	WorldLII		18
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Wattley v Commissioner of Internal Revenue	[1960] USCA2 127	United States Court of Appeals, Second Circuit	United States	16 Feb 1960	WorldLII
Wattley v Commissioner of Internal Revenue	275 F2d 461	United States Court of Appeals, Second Circuit	United States	13 Nov 1959	WorldLII		6
O'Neill v Commissioner of Internal Revenue	271 F2d 44	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1959	WorldLII		10
Freedman v United States Freedman	266 F2d 291	United States Court of Appeals, Sixth Circuit	United States	21 Apr 1959	WorldLII		1
Skarda v Commissioner of Internal Revenue	250 F2d 429	United States Court of Appeals, Tenth Circuit	United States	30 Nov 1957	WorldLII		17
Raymond Pearson Motor Co v Commissioner of Internal Revenue	(1957) 246 F2d 509	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1957	WorldLII		7
Given v Commissioner of Internal Revenue	238 F2d 579	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1956	WorldLII		7
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
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
Brewing Corporation v Commissioner of Internal Revenue	224 F2d 483	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		8
Harris v Deere and Co	223 F2d 161	United States Court of Appeals, Fourth Circuit	United States	13 Jun 1955	WorldLII		6
Harris v Deere and Co	[1955] USCA4 141	United States Court of Appeals, Fourth Circuit	United States	24 May 1955	WorldLII
Friedlander Corporation v Commissioner of Internal Revenue	216 F2d 757	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1954	WorldLII		6
Edward Peterson Co v W O'Malley	216 F2d 98	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1954	WorldLII
Boyt v Commissioner of Internal Revenue	209 F2d 839	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1954	WorldLII
Delaney v Gardner	204 F2d 855	United States Court of Appeals, First Circuit	United States	5 Jun 1953	WorldLII		7
Commissioner of Internal Revenue v Oxford Paper Co	[1952] USCA2 55	United States Court of Appeals, Second Circuit	United States	5 Feb 1952	WorldLII
Diebold v Commissioner of Internal Revenue	[1952] USCA3 39	United States Court of Appeals, Third Circuit	United States	1 Feb 1952	WorldLII
Phillips v United States	193 F2d 132	United States Court of Appeals, Fifth Circuit	United States	14 Dec 1951	WorldLII		5
Commissioner of Internal Revenue v Oxford Paper Co	194 F2d 190	United States Court of Appeals, Second Circuit	United States	12 Dec 1951	WorldLII		2
Diebold v Commissioner of Internal Revenue	194 F2d 266	United States Court of Appeals, Third Circuit	United States	20 Nov 1951	WorldLII		1
United States v Community Services	[1951] USCA4 78	United States Court of Appeals, Fourth Circuit	United States	5 May 1951	WorldLII		4
United States v Community Services	189 F2d 421	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1951	WorldLII		20
Seattle Hardware Co v Squire	[1950] USCA9 108	United States Court of Appeals, Ninth Circuit	United States	24 Apr 1950	WorldLII
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII		5
John Denning Co v Commissioner of Internal Revenue	180 F2d 288	United States Court of Appeals, Tenth Circuit	United States	8 Feb 1950	WorldLII
Steinway v Majestic Amusement Co	179 F2d 681	United States Court of Appeals, Tenth Circuit	United States	28 Dec 1949	WorldLII
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		241

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Crossed lines: two cases of tax policy incoherence"	(2013) 11 (3) E-Journal of Tax Research 375	Killian, Sheila	Australia	circa 2013	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		513
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
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		31
(1942) 132 f2d 306	(1942) 132 F2d 306		United States	circa 1942	Westlaw		4
(1941) 118 f2d 855	(1941) 118 F2d 855		United States	circa 1941	Westlaw		1
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		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		439
Burnet v Commonwealth Improvement Co	287 US 415; 77 L Ed 399; 53 SCt 198; 77 L Ed 2d 399	United States Supreme Court	United States	12 Dec 1932	WorldLII		49
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
Forshay v Commissioner of Internal Revenue	(1930) 20 BTA 537		United States	circa 1930			2
Cannon Mfg Co v Cudahy Packing Co	267 US 333; 69 L Ed 634; 45 SCt 250	United States Supreme Court	United States	2 Mar 1925	WorldLII		70
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Gulf Oil Corporation v Lewellyn	39 SCt 35	United States Supreme Court	United States	9 Dec 1918	WorldLII		9
Southern Pacific Co v Lowe	(1918) 247 US 330; 62 L Ed 1142; 38 SCt 540	United States Supreme Court	United States	3 Jun 1918	WorldLII		37
Peterson v Chicago, R I & P R Co	205 US 364; 51 L Ed 841; 27 SCt 513	United States Supreme Court	United States	8 Apr 1907	WorldLII		21
335 US 810	335 US 810; 69 SCt 50; 93 L Ed 366	United States Supreme Court	United States	circa 1907	Westlaw		6
Commissioner v National Carbide Corporation	167 F2d 304		United States		Westlaw		18
145 f2d 634	145 F2d 634		United States		Westlaw		5
National Investors Corporation v Hoey	144 F2d 466		United States		Westlaw		26
Van Clief v Helvering	135 F2d 254; 77 USApp DC 337		United States		Westlaw		1
Munson SS Line v Commissioner	77 F2d 849		United States		Westlaw		3
Moline Properties, Inc v Commissioner	45 BTA 647		United States				2
Finkelstein, The Corporate Entity and the Income Tax	44 Yale Law Journal 436	Yale Law Journal	United States		HeinOnline / Westlaw		1
33 f2d 425	33 F2d 425		United States		Westlaw		1
25 Taxes The Tax Magazine 127	25 Taxes The Tax Magazine 127	Taxes: The Tax Magazine	United States		HeinOnline		1
15 ALR 1305	15 ALR 1305		Australia		LexisNexis AU		2
"Separate Entity of Parent and Subsidiary Corporations"	14 California Law Review 12	California Law Review	United States		HeinOnline / LexisNexis		4
8 Tax Cas 594	8 Tax Cas 594		United Kingdom				1