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Commissioner of Internal Revenue v Hansen     84

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
American Community Builders Inc v Commissioner of Internal Revenue	301 F2d 7	United States Court of Appeals, Seventh Circuit	United States	22 Mar 1962	WorldLII		7
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Anderson v Commissioner of Internal Revenue	568 F2d 386	United States Court of Appeals, Fifth Circuit	United States	24 Feb 1978	WorldLII		1
Asphalt Products Co Inc v Commissioner of Internal Revenue	796 F2d 843; 58 AFTR2d 86-5453	United States Court of Appeals, Sixth Circuit	United States	17 Jul 1986	WorldLII		5
Ayres v Commissioner of Internal Revenue	795 F2d 832; 55 USLW 2115; 58 AFTR2d 86-5493	United States Court of Appeals, Ninth Circuit	United States	28 Jul 1986	WorldLII		1
Bolling v Commissioner of Internal Revenue	357 F2d 3	United States Court of Appeals, Eighth Circuit	United States	28 Feb 1966	WorldLII		7
Buder v United States	354 F2d 941	United States Court of Appeals, Eighth Circuit	United States	4 Jan 1966	WorldLII		4
Buder v United States	[1966] USCA8 16	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1966	WorldLII
Cherry-Burrell Corporation v United States	367 F2d 669	United States Court of Appeals, Eighth Circuit	United States	5 Oct 1966	WorldLII		3
Cherry-Burrell Corporation v United States	[1966] USCA8 254	United States Court of Appeals, Eighth Circuit	United States	7 Dec 1966	WorldLII
Cole v Cardoza	441 F2d 1337	United States Court of Appeals, Sixth Circuit	United States	27 Apr 1971	WorldLII		10
Cole v Commissioner of Internal Revenue	586 F2d 747	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1978	WorldLII		2
Commissioner of Internal Revenue v J I Morgan	272 F2d 936	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1959	WorldLII		17
Commissioner of Internal Revenue v O Liquidating Corporation	[1961] USCA3 219	United States Court of Appeals, Third Circuit	United States	14 Jun 1961	WorldLII
Commissioner of Internal Revenue v O Liquidating Corporation	292 F2d 225	United States Court of Appeals, Third Circuit	United States	23 Feb 1961	WorldLII		15
Dayton Hudson Corporation and Subsidiaries v Commissioner of Internal Revenue	153 F3d 660; 82 AFTR2d 98-5610	United States Court of Appeals, Eighth Circuit	United States	14 Aug 1998	WorldLII
Douthit v United States S Carroll	432 F2d 83	United States Court of Appeals, Sixth Circuit	United States	6 Oct 1970	WorldLII
Economy Finance Corporation v United States	501 F2d 466	United States Court of Appeals, Seventh Circuit	United States	16 Jul 1974	WorldLII		3
Estate Bird Bird v United States	534 F2d 1214	United States Court of Appeals, Sixth Circuit	United States	29 Apr 1976	WorldLII		3
Exchange Security Bank v United States	492 F2d 1096	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1974	WorldLII		1
Ferrill v Commissioner of Internal Revenue	684 F2d 261	United States Court of Appeals, Third Circuit	United States	6 Aug 1982	WorldLII		2
Flamingo Resort, Inc v United States	664 F2d 1387	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1982	WorldLII		8
Ford Motor Co v Commissioner of Internal Revenue	71 F3d 209; 64 USLW 2381; 76 AFTR2d 95-7789	United States Court of Appeals, Sixth Circuit	United States	13 Feb 1996	WorldLII		1
Frelbro Corporation v Commissioner of Internal Revenue	[1963] USCA2 102	United States Court of Appeals, Second Circuit	United States	31 Jan 1963	WorldLII
Frelbro Corporation v Commissioner of Internal Revenue	315 F2d 784	United States Court of Appeals, Second Circuit	United States	1 Apr 1963	WorldLII		5
Gar Wood Industries Inc v United States	437 F2d 558	United States Court of Appeals, Sixth Circuit	United States	28 Jan 1971	WorldLII
Geftman v Commissioner of Internal Revenue	154 F3d 61; 82 AFTR2d 98-5617	United States Court of Appeals, Third Circuit	United States	10 Aug 1998	WorldLII		4
General Gas Corporation v Commissioner of Internal Revenue	[1961] USCA5 421	United States Court of Appeals, Fifth Circuit	United States	11 Aug 1961	WorldLII
General Gas Corporation v Commissioner of Internal Revenue	293 F2d 35	United States Court of Appeals, Fifth Circuit	United States	2 Oct 1961	WorldLII		4
Girgis v Commissioner of Internal Revenue	[1989] USCA4 1778	United States Court of Appeals, Fourth Circuit	United States	19 Oct 1989	WorldLII
Glover v Commissioner of Internal Revenue	[1959] USCA8 152	United States Court of Appeals, Eighth Circuit	United States	31 Jul 1959	WorldLII
Graff Chevrolet Co v Campbell	343 F2d 568	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1965	WorldLII		11
Guarantee Title and Trust Co v Commissioner of Internal Revenue	313 F2d 225	United States Court of Appeals, Sixth Circuit	United States	18 Feb 1963	WorldLII		2
Harris v Commissioner of Internal Revenue	745 F2d 378	United States Court of Appeals, Sixth Circuit	United States	4 Oct 1984	WorldLII
Hutton v United States	501 F2d 1055	United States Court of Appeals, Sixth Circuit	United States	5 Jul 1974	WorldLII		2
James Pierce Corporation v Commissioner of Internal Revenue	326 F2d 67	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1964	WorldLII		3
James Pierce Corporation v Commissioner of Internal Revenue	[1964] USCA8 74	United States Court of Appeals, Eighth Circuit	United States	28 Feb 1964	WorldLII
Keller v Commissioner of Internal Revenue	725 F2d 1173	United States Court of Appeals, Eighth Circuit	United States	1 Feb 1984	WorldLII		3
Key Homes Inc v Commissioner of Internal Revenue	271 F2d 280	United States Court of Appeals, Sixth Circuit	United States	4 Nov 1959	WorldLII		3
Lawyers' Title Guaranty Fund v United States	508 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Feb 1975	WorldLII		1
Lincoln Electric Co v Commissioner of Internal Revenue	444 F2d 491	United States Court of Appeals, Sixth Circuit	United States	23 Jun 1971	WorldLII		4
Loftin & Woodard, Inc v United States	577 F2d 1206	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1978	WorldLII		23
Morgan v Commissioner of Internal Revenue	277 F2d 152	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1960	WorldLII		7
Mungenast; and Barbara J Mungenast, Appellants, v Commissioner of Internal Revenue, Appellee	184 F3d 786	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1999	WorldLII		1
Noble v Commissioner of Internal Revenue	368 F2d 439	United States Court of Appeals, Ninth Circuit	United States	7 Nov 1966	WorldLII		6
Pizzarello v United States	408 F2d 579	United States Court of Appeals, Second Circuit	United States	15 Oct 1968	WorldLII		40
Pizzarello v United States J	[1969] USCA2 172	United States Court of Appeals, Second Circuit	United States	18 Mar 1969	WorldLII		7
Prabel v Commissioner of Internal Revenue	882 F2d 820; 64 AFTR2d 89-5418	United States Court of Appeals, Third Circuit	United States	13 Sep 1989	WorldLII		2
Quality Chevrolet Co v Commissioner of Internal Revenue	[1969] USCA10 245	United States Court of Appeals, Tenth Circuit	United States	26 Aug 1969	WorldLII
Quality Chevrolet Co v Commissioner of Internal Revenue	415 F2d 116	United States Court of Appeals, Tenth Circuit	United States	22 Sep 1969	WorldLII
Rca Corporation v United States	664 F2d 881	United States Court of Appeals, Second Circuit	United States	13 Nov 1981	WorldLII		9
Resale Mobile Homes Inc v Commissioner of Internal Revenue	965 F2d 818; 69 AFTR2d 92-1380	United States Court of Appeals, Tenth Circuit	United States	22 May 1992	WorldLII		2
Sandor v Commissioner of Internal Revenue	536 F2d 874	United States Court of Appeals, Ninth Circuit	United States	28 May 1976	WorldLII		6
Schelble v Commissioner of Internal Revenue	130 F3d 1388; 80 AFTR2d 97-8226	United States Court of Appeals, Tenth Circuit	United States	26 Nov 1997	WorldLII		9
Schlude v Commissioner of Internal Revenue	283 F2d 234	United States Court of Appeals, Eighth Circuit	United States	19 Oct 1960	WorldLII		6
Schlude v Commissioner of Internal Revenue	372 US 128; 9 L Ed 2d 633; 83 SCt 601	United States Supreme Court	United States	18 Feb 1963	WorldLII		47
Shapiro v Commissioner of Internal Revenue	295 F2d 306	United States Court of Appeals, Ninth Circuit	United States	7 Sep 1961	WorldLII		4
Shapiro v Commissioner of Internal Revenue	[1961] USCA9 323	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1961	WorldLII
Stendig v United States	843 F2d 163; 61 AFTR2d 88-969	United States Court of Appeals, Fourth Circuit	United States	5 Apr 1988	WorldLII
Stephens Marine Inc v Commissioner of Internal Revenue	[1970] USCA9 787	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1970	WorldLII
Stephens Marine Inc v Commissioner of Internal Revenue	430 F2d 679	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1970	WorldLII		3
Streight Radio and Television Inc v Commissioner of Internal Revenue	280 F2d 883	United States Court of Appeals, Seventh Circuit	United States	28 Jul 1960	WorldLII		1
Textron Inc v United States	561 F2d 1023	United States Court of Appeals, First Circuit	United States	23 Jun 1977	WorldLII		4
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
Thor Power Tool Co v Commissioner of Internal Revenue	563 F2d 861	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1977	WorldLII		2
Travis v Commissioner of Internal Revenue	406 F2d 987	United States Court of Appeals, Sixth Circuit	United States	7 Feb 1969	WorldLII		3
Troup v American Bitumuls & Asphalt Co	352 F2d 522	United States Court of Appeals, Fifth Circuit	United States	15 Nov 1965	WorldLII		2
True v United States	190 F3d 1165	United States Court of Appeals, Tenth Circuit	United States	9 Sep 1999	WorldLII		7
United Grocers Ltd v United States	308 F2d 634	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1962	WorldLII		10
United States v Britt	335 F2d 907	United States Court of Appeals, Fifth Circuit	United States	12 Aug 1964	WorldLII
United States v Catto	384 US 102; 16 L Ed 2d 398; 86 SCt 1311	United States Supreme Court	United States	6 Jun 1966	WorldLII		17
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII		53
United States v Hine Pontiac	79 SCt 1443	United States Supreme Court	United States	12 Oct 1959	WorldLII		4
United States v Hine Pontiac	79 SCt 1443	United States Supreme Court	United States	12 Oct 1959	WorldLII		4
United States v Hughes Properties, Inc	476 US 593; 90 L Ed 2d 569; 106 SCt 2092	United States Supreme Court	United States	3 Jun 1986	WorldLII		19
United States v J Hardy	299 F2d 600	United States Court of Appeals, Fourth Circuit	United States	19 Oct 1961	WorldLII		8
United States v J Hardy	[1962] USCA4 69	United States Court of Appeals, Fourth Circuit	United States	7 Feb 1962	WorldLII
United States v Mitchell	283 F2d 935	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1960	WorldLII
United States v Scott	37 F3d 1564; 74 AFTR2d 94-6454	United States Court of Appeals, Tenth Circuit	United States	23 Sep 1994	WorldLII		22
Vuin v J Burton	327 F2d 967	United States Court of Appeals, Sixth Circuit	United States	21 Feb 1964	WorldLII		11
Williamson v United States	332 F2d 123	United States Court of Appeals, Fifth Circuit	United States	18 May 1964	WorldLII		49
Wright Contracting Co v Commissioner of Internal Revenue	316 F2d 249	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1963	WorldLII		8
Wright Contracting Co v Commissioner of Internal Revenue	[1963] USCA5 307	United States Court of Appeals, Fifth Circuit	United States	29 May 1963	WorldLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII		169
Baird v Commissioner of Internal Revenue	256 F2d 918	United States Court of Appeals, Seventh Circuit	United States	20 Jun 1958	WorldLII		12
Bowers v Kerbaugh-Empire Co	271 US 170; 70 L Ed 886; 46 SCt 449	United States Supreme Court	United States	3 May 1926	WorldLII		29
Brown v Helvering	291 US 193; 78 L Ed 725; 54 SCt 356	United States Supreme Court	United States	15 Jan 1934	WorldLII		95
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
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII		52
Glover v Commissioner of Internal Revenue	253 F2d 735	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1958	WorldLII		12
Hansen v Commissioner of Internal Revenue	258 F2d 585	United States Court of Appeals, Ninth Circuit	United States	4 Aug 1958	WorldLII		14
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
Johnson v Commissioner of Internal Revenue	233 F2d 952	United States Court of Appeals, Fourth Circuit	United States	18 May 1956	WorldLII		14
Lucas v American Code Co	280 US 445; 74 L Ed 538; 50 SCt 202	United States Supreme Court	United States	24 Feb 1930	WorldLII		78
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
Schaeffer v Commissioner of Internal Revenue	258 F2d 861	United States Court of Appeals, Sixth Circuit	United States	20 Aug 1958	WorldLII		9
Security Flour Mills Co v Commissioner	321 US 281; 88 L Ed 725; 64 SCt 596	United States Supreme Court	United States	28 Feb 1944	WorldLII		113
Shoemaker-Nash, Inc , v Commissioner	41 BTA 417		United States				9
Spring City Foundry Co v Commissioner	292 US 182; 78 L Ed 1200; 78 L Ed 2d 1200; 54 SCt 644	United States Supreme Court	United States	30 Apr 1934	WorldLII		75
Texas Trailercoach v Commissioner of Internal Revenue	251 F2d 395	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1958	WorldLII		19
Tressler v Commissioner of Internal Revenue	228 F2d 356	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1955	WorldLII		10
United States v Phellis	257 US 156; 66 L Ed 180; 42 SCt 63	United States Supreme Court	United States	21 Nov 1921	WorldLII		39
Weiss v Stearn	265 US 242; 68 L Ed 1001; 44 SCt 490	United States Supreme Court	United States	26 May 1924	WorldLII		23
54 SCt 356	54 SCt 356		United States	circa 1955	Westlaw		45
79 SCt 122; 3 l Ed 2d 109	79 SCt 122; 3 L Ed 2d 109		United States	circa 1955	Westlaw		2
257 f2d 810	257 F2d 810		United States	circa 1955	Westlaw		9
358 US 879; 79 SCt 121; 3 l Ed 2d 109	358 US 879; 79 SCt 121; 3 L Ed 2d 109	United States Supreme Court	United States	circa 1955	Westlaw		8
358 US 918; 79 SCt 291; 3 l Ed 2d 238	358 US 918; 79 SCt 291; 3 L Ed 2d 238	United States Supreme Court	United States	circa 1955	Westlaw		3