LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Smoot Sand Gravel Corporation v Commissioner of Internal Revenue     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jh Rutter Rex Mfg Co Inc v Commissioner of Internal Revenue	853 F2d 1275; 62 AFTR2d 88-5600	United States Court of Appeals, Fifth Circuit	United States	9 Nov 1988	WorldLII		1
Beneficial Corporation and Subsidiaries v United States	814 F2d 1570; 59 AFTR2d 87-830	United States Court of Appeals, Federal Circuit	United States	26 Mar 1987	WorldLII		14
Roth Steel Tube Co v Commissioner of Internal Revenue	620 F2d 1176	United States Court of Appeals, Sixth Circuit	United States	8 May 1980	WorldLII		9
Motor Fuel Carriers Inc v Commissioner of Internal Revenue	559 F2d 1348	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1977	WorldLII		2
Battelstein Investment Co v United States	(1971) 442 F2d 87	United States Court of Appeals, Fifth Circuit	United States	19 Feb 1971	WorldLII		12
Business Development Corporation of North Carolina v United States	[1970] USCA4 404	United States Court of Appeals, Fourth Circuit	United States	24 Jun 1970	WorldLII
Business Development Corporation of North Carolina v United States	428 F2d 451	United States Court of Appeals, Fourth Circuit	United States	4 May 1970	WorldLII		19
Kirlin Corporation v Commissioner of Internal Revenue	361 F2d 818	United States Court of Appeals, Sixth Circuit	United States	17 Jun 1966	WorldLII		3
United States v McNally Pittsburg Manufacturing Corporation	342 F2d 198	United States Court of Appeals, Tenth Circuit	United States	1 Mar 1965	WorldLII		3
Electric Regulator Corporation v Commissioner of Internal Revenue	[1964] USCA2 524	United States Court of Appeals, Second Circuit	United States	11 Aug 1964	WorldLII		2
Oyster Shell Products Corporation v Commissioner of Internal Revenue	[1963] USCA2 121	United States Court of Appeals, Second Circuit	United States	13 Feb 1963	WorldLII
Sterling Distributors Inc v United States	313 F2d 803	United States Court of Appeals, Fifth Circuit	United States	13 Feb 1963	WorldLII		9
Oyster Shell Products Corporation v Commissioner of Internal Revenue	313 F2d 449	United States Court of Appeals, Second Circuit	United States	13 Dec 1962	WorldLII		13
Barrow Manufacturing Co v Commissioner of Internal Revenue	294 F2d 79	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1961	WorldLII		9
Raymond Smith Inc v Commissioner of Internal Revenue	292 F2d 470	United States Court of Appeals, Ninth Circuit	United States	7 Aug 1961	WorldLII		4
Raymond Smith Inc v Commissioner of Internal Revenue	[1961] USCA9 221	United States Court of Appeals, Ninth Circuit	United States	28 Jun 1961	WorldLII
American Metal Products Corporation v Commissioner of Internal Revenue	287 F2d 860	United States Court of Appeals, Eighth Circuit	United States	29 Mar 1961	WorldLII		9
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		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Casey v Commissioner of Internal Revenue	267 F2d 26	United States Court of Appeals, Second Circuit	United States	11 May 1959	WorldLII		14
Hedberg-Freidheim Contracting Co v Commissioner of Internal Revenue	251 F2d 839	United States Court of Appeals, Eighth Circuit	United States	6 Feb 1958	WorldLII		3
Pelton Steel Casting Co v Commissioner of Internal Revenue	251 F2d 278	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1958	WorldLII		18
Smoot Sand Gravel Corporation v Commissioner of Internal Revenue	241 F2d 197	United States Court of Appeals, Fourth Circuit	United States	8 Mar 1957	WorldLII		19
Smoot Sand Gravel Corporation v Commissioner of Internal Revenue	[1956] USCA4 264	United States Court of Appeals, Fourth Circuit	United States	17 Oct 1956	WorldLII		3
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106
354 US 943; 77 SCt 1401; 1 l Ed 2d 1541	354 US 943; 77 SCt 1401; 1 L Ed 2d 1541	United States Supreme Court	United States	circa 1956	Westlaw		14
354 US 922; 77 SCt 1383; 1 l Ed 2d 1437	354 US 922; 77 SCt 1383; 1 L Ed 2d 1437	United States Supreme Court	United States	circa 1956	Westlaw		43
28 Tax Cas 1164	28 Tax Cas 1164		United Kingdom	circa 1956			3