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Pelton Steel Casting Co v Commissioner of Internal Revenue   flag  18

251 F2d 278
United States Court of Appeals, Seventh Circuit
United States
7th January, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Northwestern Indiana Telephone Co v Commissioner of Internal Revenue 127 F3d 643; 80 AFTR2d 97-7379 United States Court of Appeals, Seventh Circuit United States 7 Jan 1998 WorldLII flag 1
Estate Goodall v Commissioner of Internal Revenue 391 F2d 775 United States Court of Appeals, Eighth Circuit United States 5 Mar 1968 WorldLII flag 19
Shaw-Walker Co v Commissioner of Internal Revenue 390 F2d 205 United States Court of Appeals, Sixth Circuit United States 13 Feb 1968 WorldLII flag 5
Donruss Co v United States 384 F2d 292 United States Court of Appeals, Sixth Circuit United States 27 Sep 1967 WorldLII flag 5
Commissioner of Internal Revenue v Young Motor Co 316 F2d 267 United States Court of Appeals, First Circuit United States 25 Apr 1963 WorldLII flag 8
Barrow Manufacturing Co v Commissioner of Internal Revenue 294 F2d 79 United States Court of Appeals, Fifth Circuit United States 24 Aug 1961 WorldLII flag 9
Engineering Corporation of America v United States 284 F2d 302 United States Court of Appeals, Seventh Circuit United States 22 Nov 1960 WorldLII flag 1
Mountain State Steel Foundries Inc v Commissioner of Internal Revenue [1960] USCA4 266 United States Court of Appeals, Fourth Circuit United States 7 Nov 1960 WorldLII flag
Young Motor Co v Commissioner of Internal Revenue [1960] USCA1 77 United States Court of Appeals, First Circuit United States 16 Aug 1960 WorldLII flag 3
Young Motor Co v Commissioner of Internal Revenue 281 F2d 488 United States Court of Appeals, First Circuit United States 4 May 1960 WorldLII flag 15
Mountain State Steel Foundries Inc v Commissioner of Internal Revenue 284 F2d 737 United States Court of Appeals, Fourth Circuit United States 26 Apr 1960 WorldLII flag 8
Dixie Inc v Commissioner of Internal Revenue [1960] USCA2 273 United States Court of Appeals, Second Circuit United States 14 Apr 1960 WorldLII flag
Dixie Inc v Commissioner of Internal Revenue 277 F2d 526 United States Court of Appeals, Second Circuit United States 7 Mar 1960 WorldLII flag 18
Smoot Sand Gravel Corporation v Commissioner of Internal Revenue [1960] USCA4 29 United States Court of Appeals, Fourth Circuit United States 11 Jan 1960 WorldLII flag 5
Smoot Sand Gravel Corporation v Commissioner of Internal Revenue 274 F2d 495 United States Court of Appeals, Fourth Circuit United States 19 Oct 1959 WorldLII flag 18
Casey v Commissioner of Internal Revenue 267 F2d 26 United States Court of Appeals, Second Circuit United States 11 May 1959 WorldLII flag 14
Casey v Commissioner of Internal Revenue [1959] USCA2 103 United States Court of Appeals, Second Circuit United States 11 Feb 1959 WorldLII flag 2
Estate Egan v Commissioner of Internal Revenue 260 F2d 779 United States Court of Appeals, Eighth Circuit United States 10 Nov 1958 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sethia v John (1957) 28 Tax Cas 153 United Kingdom circa 1957 flag 7
Latchis Theatres of Keene v Commissioner of Internal Revenue 214 F2d 834 United States Court of Appeals, First Circuit United States 6 Aug 1954 WorldLII flag 13
Gazette Publishing Co v Self, DCArk 1952 103 FSupp 779 United States circa 1952 Westlaw flag 1
"Accumulations beyond the Reasonable Needs of the Business: The Dilemma of Section 102 (C)" (1947) 60 Harvard Law Review 1282 Harvard Law Review United States circa 1947 HeinOnline / LexisNexis flag 1
(1944) 431 f2d 480 (1944) 431 F2d 480 United States circa 1944 Westlaw flag 1
Helvering v Chicago Stock Yards Co 318 US 693; 87 L Ed 1086; 63 SCt 843 United States Supreme Court United States 12 Apr 1943 WorldLII flag 28
Trico Products Corporation v McGowan 169 F2d 343 United States Westlaw flag 8
Dill Mfg Co v Com'r 39 BTA 1023 United States flag 4
26 USC 102 26 USC 102 United States Code United States LII (Cornell) flag 9

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