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Smoot Sand Gravel Corporation v Commissioner of Internal Revenue   flag  5

[1960] USCA4 29
United States Court of Appeals, Fourth Circuit
United States
11th January, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Battelstein Investment Co v United States (1971) 442 F2d 87 United States Court of Appeals, Fifth Circuit United States 19 Feb 1971 WorldLII flag 12
Sears Oil Co v Commissioner of Internal Revenue 359 F2d 191 United States Court of Appeals, Second Circuit United States 12 Apr 1966 WorldLII flag 12
Electric Regulator Corporation v Commissioner of Internal Revenue 336 F2d 339 United States Court of Appeals, Second Circuit United States 7 Apr 1964 WorldLII flag 12
Ivan Allen Co v United States 422 US 617; 95 SCt 2501; 45 L Ed 2d 435 United States Supreme Court United States 26 Jun 1975 WorldLII flag 9
Sears Oil Co v Commissioner of Internal Revenue [1966] USCA2 10 United States Court of Appeals, Second Circuit United States 5 Jan 1966 WorldLII flag

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 flag 14
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 1959 Westlaw flag 14
Battelstein Investment Co v United States (1971) 442 F2d 87 United States Court of Appeals, Fifth Circuit United States 19 Feb 1971 WorldLII flag 12
Sears Oil Co v Commissioner of Internal Revenue 359 F2d 191 United States Court of Appeals, Second Circuit United States 12 Apr 1966 WorldLII flag 12
Electric Regulator Corporation v Commissioner of Internal Revenue 336 F2d 339 United States Court of Appeals, Second Circuit United States 7 Apr 1964 WorldLII flag 12
Ivan Allen Co v United States 422 US 617; 95 SCt 2501; 45 L Ed 2d 435 United States Supreme Court United States 26 Jun 1975 WorldLII flag 9
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 flag 3
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 flag 3
28 Tax Cas 1164 28 Tax Cas 1164 United Kingdom circa 1975 flag 3
Sears Oil Co v Commissioner of Internal Revenue [1966] USCA2 10 United States Court of Appeals, Second Circuit United States 5 Jan 1966 WorldLII flag

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