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Western Massachusetts Theatres v Commissioner of Internal Revenue   flag  3

236 F2d 186
United States Court of Appeals, First Circuit
United States
6th March, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Reef Corporation v Commissioner of Internal Revenue 368 F2d 125 United States Court of Appeals, Fifth Circuit United States 15 Dec 1966 WorldLII flag 13
Reef Corporation v Commissioner of Internal Revenue [1966] USCA5 804 United States Court of Appeals, Fifth Circuit United States 25 Oct 1966 WorldLII flag 2
Western Massachusetts Theatres v Commissioner of Internal Revenue [1956] USCA1 71 United States Court of Appeals, First Circuit United States 31 Jul 1956 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Chicago Stadium Corporation v Commissioner (1949) 13 Tax Cas 889 United Kingdom circa 1949 flag 3
(1945) 24 Tax Cas 331 (1945) 24 Tax Cas 331 United Kingdom circa 1945 flag 2
Reef Corporation v Commissioner of Internal Revenue 368 F2d 125 United States Court of Appeals, Fifth Circuit United States 15 Dec 1966 WorldLII flag 13
Reef Corporation v Commissioner of Internal Revenue [1966] USCA5 804 United States Court of Appeals, Fifth Circuit United States 25 Oct 1966 WorldLII flag 2
Western Massachusetts Theatres v Commissioner of Internal Revenue [1956] USCA1 71 United States Court of Appeals, First Circuit United States 31 Jul 1956 WorldLII flag
Liddon v Commissioner of Internal Revenue 230 F2d 304 United States Court of Appeals, Sixth Circuit United States 11 Feb 1956 WorldLII flag 11
Wells Fargo Bank Union Trust Co v United States 225 F2d 298 United States Court of Appeals, Ninth Circuit United States 6 Sep 1955 WorldLII flag 4
Davis v Bankhead Hotel 212 F2d 697 United States Court of Appeals, Fifth Circuit United States 14 May 1954 WorldLII flag 2
Detroit-Michigan Stove Co v United States 128 Ct Cl 585; (1954) 121 FSupp 892 United States circa 1954 Westlaw flag 2
Reilly Oil Co v Commissioner of Internal Revenue 189 F2d 382 United States Court of Appeals, Fifth Circuit United States 22 May 1951 WorldLII flag 8
(1948) 169 f2d 595 (1948) 169 F2d 595 United States circa 1948 Westlaw flag 5
(1947) 162 f2d 589 (1947) 162 F2d 589 United States circa 1947 Westlaw flag 3
"Creditors' Reorganization and the Federal Income Tax" (1944) 57 Harvard Law Review 1009 Harvard Law Review United States circa 1944 HeinOnline / LexisNexis flag 3
United Gas Improvement Co v Commissioner (1944) 142 F2d 216 United States circa 1944 Westlaw flag 4
(1944) 142 f2d 624 (1944) 142 F2d 624 United States circa 1944 Westlaw flag 2
(1943) 137 f2d 128 (1943) 137 F2d 128 United States circa 1943 Westlaw flag 2
Helvering v Southwest Consolidated Corporation 315 US 194; 86 L Ed 789; 62 SCt 546 United States Supreme Court United States 9 Mar 1942 WorldLII flag 45
Helvering v Alabama Asphaltic Limestone Co 315 US 179; 86 L Ed 775; 62 SCt 540 United States Supreme Court United States 2 Feb 1942 WorldLII flag 43
Palm Springs Holding Corporation v Commissioner 315 US 185; 86 L Ed 785; 62 SCt 544 United States Supreme Court United States 2 Feb 1942 WorldLII flag 20
Jones v City of Opelika (1942) 315 US 802; 62 SCt 630; 86 L Ed 1202 United States Supreme Court United States circa 1942 Westlaw flag 3
LeTulle v Scofield 308 US 415; 84 L Ed 355; 60 SCt 313 United States Supreme Court United States 29 Jan 1940 WorldLII flag 58
Miller v Commissioner of Internal Revenue (1936) 84 F2d 415 United States circa 1936 Westlaw flag 7
Helvering v Minnesota Tea Co 296 US 378; 80 L Ed 284; 56 SCt 269 United States Supreme Court United States 16 Dec 1935 WorldLII flag 23
John A Nelson Co v Helvering 296 US 374; 80 L Ed 281; 56 SCt 273 United States Supreme Court United States 16 Dec 1935 WorldLII flag 12
Pinellas Ice & Cold Storage Co v Commissioner 287 US 462; 77 L Ed 428; 53 SCt 257 United States Supreme Court United States 9 Jan 1933 WorldLII flag 40
Lewis v Commissioner 176 F2d 646 United States circa 1933 Westlaw flag 37
120 f2d 153 120 F2d 153 United States circa 1933 Westlaw flag 6
"Continuity of Interest in Nontaxable Reorganizations and Section 112(g) (1) (D)," 28 Taxes The Tax Magazine 434 Taxes: The Tax Magazine United States HeinOnline flag 2
126 f2d 251 126 F2d 251 United States Westlaw flag 2

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