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Gilbert v Commissioner     83

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd	[2024] EWCA Civ 720	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
Hargreaves Property Holdings Ltd v Revenue And Customs	[2024] EWCA Civ 365	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Apr 2024	BAILII
Clipperton v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Feb 2024	BAILII		1
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
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
Indmar Products Co Inc v Commissioner of Internal Revenue	444 F3d 771	United States Court of Appeals, Sixth Circuit	United States	14 Apr 2006	WorldLII		3
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Ho Wai Sang v Fok Kai & Another	[2003] HKCFA 49	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII
Del Commercial Properties, Inc , Appellant v Commissioner of Internal Revenue Service, Appellee	251 F3d 210	United States Court of Appeals, District of Columbia Circuit	United States	8 Jun 2001	WorldLII		2
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
ASA Investerings Partnership, ,Appellants v Commissioner of Internal Revenue, Appellee	201 F3d 505	United States Court of Appeals, District of Columbia Circuit	United States	1 Feb 2000	WorldLII		6
Wong Yeung NG v the Secretary for Justice	[1999] HKCA 382	Hong Kong Court of Appeal	Hong Kong	20 Aug 1999	HKLII
Michael Warren Ingram and Christopher David Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue	[1997] EWCA Civ 2212	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 1997	BAILII
Cottage Savings Association v Commissioner of Internal Revenue	890 F2d 848; 58 USLW 2372; 64 AFTR2d 89-5878	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1990	WorldLII		3
Borchers v Commissioner of Internal Revenue	889 F2d 790; 65 AFTR2d 90-462	United States Court of Appeals, Eighth Circuit	United States	16 Nov 1989	WorldLII		1
Lessinger v Commissioner of Internal Revenue	872 F2d 519; 63 AFTR2d 89-1055	United States Court of Appeals, Second Circuit	United States	29 Mar 1989	WorldLII		6
Roth Steel Tube Co v Commissioner of Internal Revenue	800 F2d 625; 58 AFTR2d 86-5808	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1986	WorldLII		19
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Bauer v Commissioner of Internal Revenue	748 F2d 1365; 55 AFTR2d 85-433	United States Court of Appeals, Ninth Circuit	United States	4 Jan 1985	WorldLII		6
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
United States v Ingredient Technology Corporation	698 F2d 88	United States Court of Appeals, Second Circuit	United States	5 Jan 1983	WorldLII		35
Battelstein v Internal Revenue Service	611 F2d 1033	United States Court of Appeals, Fifth Circuit	United States	14 Feb 1980	WorldLII		2
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Portage Plastics Co Inc v United States	486 F2d 632	United States Court of Appeals, Seventh Circuit	United States	2 Mar 1973	WorldLII		2
Portage Plastics Co v United States	470 F2d 308	United States Court of Appeals, Seventh Circuit	United States	19 Oct 1972	WorldLII		3
Brooke v United States	468 F2d 1155	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1972	WorldLII		5
Chock Full O'Nuts Corporation v United States	453 F2d 300	United States Court of Appeals, Second Circuit	United States	21 Dec 1971	WorldLII		15
Stahl v United States	441 F2d 999; 142 USApp DC 309	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	23 Nov 1970	WorldLII		3
Morris Trusts Nos 401-410 v Commissioner of Internal Revenue	427 F2d 1361	United States Court of Appeals, Ninth Circuit	United States	16 Jun 1970	WorldLII
Hollenbeck v Commissioner of Internal Revenue	422 F2d 2	United States Court of Appeals, Ninth Circuit	United States	5 Feb 1970	WorldLII		2
Biritz Construction Co v Commissioner of Internal Revenue	387 F2d 451	United States Court of Appeals, Eighth Circuit	United States	12 Dec 1967	WorldLII		12
Smith v Commissioner of Internal Revenue	370 F2d 178	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1966	WorldLII		15
United States v Snyder Brothers Co	[1966] USCA5 739	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1966	WorldLII		1
United States v Snyder Brothers Co	(1966) 367 F2d 980	United States Court of Appeals, Fifth Circuit	United States	26 Jul 1966	WorldLII		22
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		12
Motel Co v Commissioner of Internal Revenue	340 F2d 445	United States Court of Appeals, Second Circuit	United States	18 Jan 1965	WorldLII		4
Motel Co v Commissioner of Internal Revenue	[1964] USCA2 650	United States Court of Appeals, Second Circuit	United States	29 Oct 1964	WorldLII		1
Slocomb Co v Commissioner of Internal Revenue	334 F2d 269	United States Court of Appeals, Second Circuit	United States	30 Jun 1964	WorldLII		11
Puschelberg v United States	330 F2d 56	United States Court of Appeals, Sixth Circuit	United States	6 Apr 1964	WorldLII
Moughon v Commissioner of Internal Revenue	329 F2d 399	United States Court of Appeals, Sixth Circuit	United States	27 Mar 1964	WorldLII		7
Slocomb Co v Commissioner of Internal Revenue	[1964] USCA2 101	United States Court of Appeals, Second Circuit	United States	30 Jan 1964	WorldLII		5
Ludwig Baumann Co v Commissioner of Internal Revenue	[1963] USCA2 113	United States Court of Appeals, Second Circuit	United States	4 Feb 1963	WorldLII
Ludwig Baumann Co v Commissioner of Internal Revenue	312 F2d 557	United States Court of Appeals, Second Circuit	United States	22 Jan 1963	WorldLII		2
Pierce v Commissioner of Internal Revenue	311 F2d 894	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1962	WorldLII		6
Mel Dar Corporation v Commissioner of Internal Revenue	[1962] USCA9 430	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1962	WorldLII		3
Mel Dar Corporation v Commissioner of Internal Revenue	309 F2d 525	United States Court of Appeals, Ninth Circuit	United States	27 Oct 1962	WorldLII		7
Nassau Lens Co v Commissioner	308 F2d 39	United States Court of Appeals, Second Circuit	United States	17 Sep 1962	WorldLII		27
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Finance Corporation v Commissioner of Internal Revenue	302 F2d 786	United States Court of Appeals, Third Circuit	United States	10 May 1962	WorldLII		15
Finance Corporation v Commissioner of Internal Revenue	[1962] USCA3 13	United States Court of Appeals, Third Circuit	United States	11 Jan 1962	WorldLII
Kohler-Campbell Corporation v United States	[1962] USCA4 16	United States Court of Appeals, Fourth Circuit	United States	4 Jan 1962	WorldLII
Kohler-Campbell Corporation v United States	298 F2d 911	United States Court of Appeals, Fourth Circuit	United States	10 Oct 1961	WorldLII		4
Nassau Lens Co v Commissioner of Internal Revenue	[1961] USCA2 364	United States Court of Appeals, Second Circuit	United States	23 May 1961	WorldLII		2
Wachovia Bank and Trust Co v United States	[1961] USCA4 93	United States Court of Appeals, Fourth Circuit	United States	28 Mar 1961	WorldLII
Maysteel Products Inc v Commissioner of Internal Revenue	287 F2d 429	United States Court of Appeals, Seventh Circuit	United States	27 Feb 1961	WorldLII		14
Wachovia Bank and Trust Co v United States	288 F2d 750	United States Court of Appeals, Fourth Circuit	United States	17 Jan 1961	WorldLII		14
Byerlite Corporation v Williams	286 F2d 285	United States Court of Appeals, Sixth Circuit	United States	15 Dec 1960	WorldLII		8
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		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
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII		151
Commissioner of Internal Revenue v Chatsworth Stations Inc	282 F2d 132	United States Court of Appeals, Second Circuit	United States	28 Jul 1960	WorldLII		11
Diggs v Commissioner of Internal Revenue	[1960] USCA2 443	United States Court of Appeals, Second Circuit	United States	5 Jul 1960	WorldLII		2
Farley Realty Corporation v Commissioner of Internal Revenue	[1960] USCA2 396	United States Court of Appeals, Second Circuit	United States	9 Jun 1960	WorldLII
Liston Zander Credit Co v United States	276 F2d 417	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1960	WorldLII		10
Farley Realty Corporation v Commissioner of Internal Revenue	279 F2d 701	United States Court of Appeals, Second Circuit	United States	29 Mar 1960	WorldLII		8
Commissioner of Internal Revenue v Chatsworth Stations Inc	[1960] USCA2 206	United States Court of Appeals, Second Circuit	United States	28 Mar 1960	WorldLII
Liston Zander Credit Co v United States	[1960] USCA5 130	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1960	WorldLII		1
Flemming v F Lindgren	275 F2d 596	United States Court of Appeals, Ninth Circuit	United States	20 Jan 1960	WorldLII		11
Jennings v United States	(1959) 272 F2d 842	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1959	WorldLII		6
Diggs v Commissioner of Internal Revenue	281 F2d 326	United States Court of Appeals, Second Circuit	United States	4 Dec 1959	WorldLII		11
Weller v Commissioner of Internal Revenue	270 F2d 294	United States Court of Appeals, Third Circuit	United States	9 Sep 1959	WorldLII		25
Weller v Commissioner of Internal Revenue	[1959] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1959	WorldLII		1
Ortmayer v Commissioner of Internal Revenue	265 F2d 848	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1959	WorldLII		13
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		15
Gilbert v Commissioner of Internal Revenue	262 F2d 512	United States Court of Appeals, Second Circuit	United States	14 Jan 1959	WorldLII		32
Gilbert v Commissioner of Internal Revenue	[1958] USCA2 589	United States Court of Appeals, Second Circuit	United States	12 Nov 1958	WorldLII		5
Johnson v United States	256 F2d 849	United States Court of Appeals, Fifth Circuit	United States	9 Sep 1958	WorldLII		5
Johnson v United States	[1958] USCA5 430	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1958	WorldLII		1
Haas v Commissioner of Internal Revenue	[1957] USCA2 514	United States Court of Appeals, Second Circuit	United States	7 Oct 1957	WorldLII
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Haas v Commissioner of Internal Revenue	248 F2d 487	United States Court of Appeals, Second Circuit	United States	3 Jun 1957	WorldLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
National Labor Relations Board v New England Die Casting Co	242 F2d 759	United States Court of Appeals, Second Circuit	United States	28 Mar 1957	WorldLII		3
Reed v Commissioner of Internal Revenue	242 F2d 334	United States Court of Appeals, Second Circuit	United States	15 Mar 1957	WorldLII		2
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		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		33
Loewi v F Ryan J W Loewi B	229 F2d 627	United States Court of Appeals, Second Circuit	United States	25 Jan 1956	WorldLII		4
Gannett Co v E Larry	221 F2d 269; 51 ALR 2d 980	United States Court of Appeals, Second Circuit	United States	31 Mar 1955	WorldLII		8
Dittmar v Commissioner	(1955) 23 Tax Cas 789		United Kingdom	circa 1955			4
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
Comstock v Group of Institutional Investors	335 US 211; 92 L Ed 1911; 68 SCt 1454	United States Supreme Court	United States	11 Oct 1948	WorldLII		32
Bazley v Commissioner	331 US 737; 91 L Ed 1782; 67 SCt 1489	United States Supreme Court	United States	16 Jun 1947	WorldLII		36
(1947) 160 f2d 885	(1947) 160 F2d 885		United States	circa 1947	Westlaw		11
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
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		272
Broadway Corporation v Commissioner of Internal Revenue	1945 4 Tax Cas 1158		United Kingdom	circa 1945			11
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Minnesota Tea Co v Helvering	302 US 609; 82 L Ed 474; 58 SCt 393	United States Supreme Court	United States	17 Jan 1938	WorldLII		42
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
Superior Oil Co v Mississippi	280 US 390; 74 L Ed 504; 50 SCt 169	United States Supreme Court	United States	24 Feb 1930	WorldLII		21
United States v Isham	84 US 496; 17 Wall 496; 21 L Ed 728	United States Supreme Court	United States	1 Oct 1873	WorldLII		38
331 Docket 24469	331 Docket 24469		United States - Pennsylvania	circa 1945			2
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States	circa 1945	Westlaw		139
Schwartz v Mills	192 F2d 727		United States	circa 1945	Westlaw		12
Wilshire & Western Sandwiches v Commissioner of Internal Revenue	175 F2d 718		United States		Westlaw		20
167 f2d 318	167 F2d 318		United States		Westlaw		15
145 f2d 634	145 F2d 634		United States		Westlaw		5
121 f2d 856	121 F2d 856		United States		Westlaw		2
101 ALR 200	101 ALR 200		Australia		LexisNexis AU		9
Jewel Tea Co v United States	90 F2d 451		United States		Westlaw		16
Johnson v Commissioner	86 F2d 710		United States		Westlaw		13
See, e g , Sawtell v Comm'r	82 F2d 221		United States		Westlaw		4
Chisholm v Commissioner	79 F2d 14		United States		Westlaw		24
Commissioner v OPP Holding Corporation	76 F2d 11		United States		Westlaw		14
75 f2d 956	75 F2d 956		United States		Westlaw		2
Jones v Helvering	71 F2d 214; 63 App DC 204		United States		Westlaw		10
66 f2d 425	66 F2d 425		United States		Westlaw		8
Note, Thin Capitalization and Tax Avoidance	55 Columbia Law Review 1054	Columbia Law Review	United States		HeinOnline / LexisNexis		8
11 Tax Law Review 29	11 Tax Law Review 29	Tax Law Review	United States		HeinOnline / Westlaw		2