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Commissioner of Internal Revenue v R J Reynolds Tobacco Co   flag 

[1958] USCA4 233
United States Court of Appeals, Fourth Circuit
United States
6th October, 1958

Legislation Cited

Legislation Name Provision
Sixteenth Amendment

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Helvering v Taylor 293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623 United States Supreme Court United States 7 Jan 1935 WorldLII flag 269
Cohan v Commissioner 39 F2d 540 United States Westlaw flag 186
Botany Worsted Mills v United States 278 US 282; 73 L Ed 379; 49 SCt 129 United States Supreme Court United States 2 Jan 1929 WorldLII flag 111
Taylor v Commissioner 70 F2d 619 United States circa 1929 Westlaw flag 24
Williams v United States 245 F2d 559 United States Court of Appeals, Fifth Circuit United States 18 Jun 1957 WorldLII flag 14
Estate Maccrowe v Commissioner of Internal Revenue 240 F2d 841 United States Court of Appeals, Fourth Circuit United States 20 Jun 1956 WorldLII flag 12
127 f2d 393 127 F2d 393 United States circa 1956 Westlaw flag 11
Timmons v Commissioner of Internal Revenue 198 F2d 142 United States Court of Appeals, Fourth Circuit United States 23 Jul 1952 WorldLII flag 10
Estate of Maccrowe v Commissioner of Internal Revenue 252 F2d 293 United States Court of Appeals, Fourth Circuit United States 12 Feb 1958 WorldLII flag 8
Becker Bros v United States (C C A) (1925) 7 F2d 3 United States circa 1925 Westlaw flag 6
Commissioner of Internal Revenue v R J Reynolds Tobacco Co 260 F2d 9 United States Court of Appeals, Fourth Circuit United States 12 Jun 1958 WorldLII flag 5
United States v Philadelphia Knitting Mills Co (C C A) 273 F 657 3
R J Reynolds Tobacco Co v United States, Ct Cl 149 FSupp 889 United States Westlaw flag 3
United States Steel Corporation v Commissioner 1943 2 Tax Cas 430 United Kingdom circa 1943 flag 2
245 f2d 29 245 F2d 29 United States circa 1943 Westlaw flag 2
149 FSupp 16 149 FSupp 16 United States circa 1943 Westlaw flag 2

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