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Smoot Sand Gravel Corporation v Commissioner of Internal Revenue 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		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		12
Sears Oil Co v Commissioner of Internal Revenue	[1966] USCA2 10	United States Court of Appeals, Second Circuit	United States	5 Jan 1966	WorldLII
Electric Regulator Corporation v Commissioner of Internal Revenue	336 F2d 339	United States Court of Appeals, Second Circuit	United States	7 Apr 1964	WorldLII		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		9

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Sears Oil Co v Commissioner of Internal Revenue	359 F2d 191	United States Court of Appeals, Second Circuit	United States	12 Apr 1966	WorldLII		12
Sears Oil Co v Commissioner of Internal Revenue	[1966] USCA2 10	United States Court of Appeals, Second Circuit	United States	5 Jan 1966	WorldLII
Electric Regulator Corporation v Commissioner of Internal Revenue	336 F2d 339	United States Court of Appeals, Second Circuit	United States	7 Apr 1964	WorldLII		12
Casey v Commissioner of Internal Revenue	267 F2d 26	United States Court of Appeals, Second Circuit	United States	11 May 1959	WorldLII		14
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
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		9
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 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 1975	Westlaw		43
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 1975	Westlaw		14
28 Tax Cas 1164	28 Tax Cas 1164		United Kingdom	circa 1975			3

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