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Factor v Commissioner of Internal Revenue     31

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Duck	77 AFTR2d 96-1792; 82 F3d 423	United States Court of Appeals, Ninth Circuit	United States	15 Apr 1996	WorldLII
Sanai v Commissioner Internal Revenue Service	[1992] USCA9 2380	United States Court of Appeals, Ninth Circuit	United States	12 Aug 1992	WorldLII
Bradford v Commissioner of Internal Revenue	796 F2d 303; 58 AFTR2d 86-5532	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1986	WorldLII		16
United States v Contra Costa County Water District	678 F2d 90; 10 Fed REvid Serv 982	United States Court of Appeals, Ninth Circuit	United States	24 May 1982	WorldLII		13
Estate Lang Lang v Commissioner of Internal Revenue	613 F2d 770	United States Court of Appeals, Ninth Circuit	United States	19 Feb 1980	WorldLII		9
Grudin v Commissioner of Internal Revenue	536 F2d 295	United States Court of Appeals, Ninth Circuit	United States	17 May 1976	WorldLII		3
G M Leasing Corporation v United States	514 F2d 935	United States Court of Appeals, Tenth Circuit	United States	1 May 1975	WorldLII		16
Estate Meyer v Commissioner of Internal Revenue	503 F2d 556	United States Court of Appeals, Ninth Circuit	United States	29 Aug 1974	WorldLII		6
Estate Melcher v Commissioner of Internal Revenue	476 F2d 398	United States Court of Appeals, Ninth Circuit	United States	20 Mar 1973	WorldLII		2
Ruark v Commissioner of Internal Revenue	449 F2d 311	United States Court of Appeals, Ninth Circuit	United States	12 Oct 1971	WorldLII		8
Lewis and Taylor Inc v Commissioner of Internal Revenue	447 F2d 1074	United States Court of Appeals, Ninth Circuit	United States	18 Aug 1971	WorldLII		5
Potts Davis Co v Commissioner of Internal Revenue	431 F2d 1222	United States Court of Appeals, Ninth Circuit	United States	29 Sep 1970	WorldLII		9
Dudley v United States	428 F2d 1196	United States Court of Appeals, Ninth Circuit	United States	12 Aug 1970	WorldLII		17
Dudley v United States	[1970] USCA9 638	United States Court of Appeals, Ninth Circuit	United States	7 Jul 1970	WorldLII		2
United States v Peterson	424 F2d 1357	United States Court of Appeals, Seventh Circuit	United States	8 Jun 1970	WorldLII		6
Gaspard Co v Government of Guam	427 F2d 276	United States Court of Appeals, Ninth Circuit	United States	26 May 1970	WorldLII
United States v Peterson	[1970] USCA7 161	United States Court of Appeals, Seventh Circuit	United States	30 Apr 1970	WorldLII		1
Hollywood Baseball Association v Commissioner of Internal Revenue	423 F2d 494	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1970	WorldLII		3
NLRB v Gotham Industries, Inc	406 F2d 1306	United States Court of Appeals, First Circuit	United States	14 Jan 1969	WorldLII		24
Rodgers v United States	402 F2d 830	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1968	WorldLII		16
Mills v Commissioner of Internal Revenue	399 F2d 744	United States Court of Appeals, Fourth Circuit	United States	3 Sep 1968	WorldLII		4
Estate Freeland v Commissioner of Internal Revenue	[1968] USCA9 258	United States Court of Appeals, Ninth Circuit	United States	6 May 1968	WorldLII		1
Estate Freeland v Commissioner of Internal Revenue	393 F2d 573	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1968	WorldLII		5
Mills v Commissioner of Internal Revenue	[1968] USCA4 177	United States Court of Appeals, Fourth Circuit	United States	7 Mar 1968	WorldLII		1
Wolf III v Commissioner of Internal Revenue	357 F2d 483	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1966	WorldLII		2
Ramos v Matson Navigation Co	[1963] USCA9 204	United States Court of Appeals, Ninth Circuit	United States	22 May 1963	WorldLII
Ramos v Matson Navigation Co	316 F2d 128; [1963] AMC 1134	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1963	WorldLII		17
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Spokane County v Air Base Housing, Inc	304 F2d 494	United States Court of Appeals, Ninth Circuit	United States	28 May 1962	WorldLII		9
Shore v Commissioner of Internal Revenue	(1961) 286 F2d 742	United States Court of Appeals, Fifth Circuit	United States	6 Feb 1961	WorldLII		4
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revell Inc v A Riddell Malat	273 F2d 649	United States Court of Appeals, Ninth Circuit	United States	23 Mar 1960	WorldLII		7
Schmidt v Commissioner of Internal Revenue	272 F2d 423	United States Court of Appeals, Ninth Circuit	United States	19 Nov 1959	WorldLII		13
Kemper v Commissioner of Internal Revenue	269 F2d 184	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1959	WorldLII		12
United States v D Hover	268 F2d 657	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1959	WorldLII		9
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
Commissioner of Internal Revenue v Finley	265 F2d 885	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1959	WorldLII		10
Union Stock Farms v Commissioner of Internal Revenue	265 F2d 712	United States Court of Appeals, Ninth Circuit	United States	9 Mar 1959	WorldLII		13
Ullman v Commissioner	264 F2d 305	United States Court of Appeals, Second Circuit	United States	4 Mar 1959	WorldLII		30
O'Dwyer v Commissioner of Internal Revenue	266 F2d 575	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1959	WorldLII		15
Nau v Commissioner of Internal Revenue	261 F2d 362	United States Court of Appeals, Sixth Circuit	United States	26 Nov 1958	WorldLII		4
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Golbert v Renegotiation Board	254 F2d 416	United States Court of Appeals, Second Circuit	United States	4 Mar 1958	WorldLII		4
United States v Massei	355 US 595; 2 L Ed 2d 517; 78 SCt 495	United States Supreme Court	United States	3 Mar 1958	WorldLII		60
Commissioner of Internal Revenue v Licavoli	252 F2d 268	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1958	WorldLII		9
26 USC 1958	26 USC 1958	United States Code	United States	circa 1958	LII (Cornell)		74
United States v Serrian	251 F2d 311	United States Court of Appeals, Ninth Circuit	United States	21 Dec 1957	WorldLII		17
Pool v Commissioner of Internal Revenue	(1957) 251 F2d 233	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1957	WorldLII		13
Ah Pah Redwood Co v Commissioner of Internal Revenue	251 F2d 163	United States Court of Appeals, Ninth Circuit	United States	13 Dec 1957	WorldLII		7
Anderson v Commissioner of Internal Revenue	250 F2d 242	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1957	WorldLII		48
Conley v Gibson	355 US 41; 2 L Ed 80; 2 L Ed 2d 80; 78 SCt 99	United States Supreme Court	United States	18 Nov 1957	WorldLII		2497
Simon v Commissioner of Internal Revenue	248 F2d 869	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1957	WorldLII		19
Commissioner of Internal Revenue v Multnomah Operating Co	248 F2d 661	United States Court of Appeals, Ninth Circuit	United States	30 Sep 1957	WorldLII		2
Ferrando v United States	245 F2d 582	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1957	WorldLII		18
United States v C R Bondurant	245 F2d 265	United States Court of Appeals, Sixth Circuit	United States	24 May 1957	WorldLII		7
Nos 12046-12049	243 F2d 335	United States Court of Appeals, Third Circuit	United States	28 Mar 1957	WorldLII		12
Wener v Commissioner of Internal Revenue	(1957) 242 F2d 938	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1957	WorldLII		23
Kelly v Steinberg			United States - California	circa 1957
Winters v v Y Dallman	238 F2d 912	United States Court of Appeals, Seventh Circuit	United States	11 Dec 1956	WorldLII		8
Lasky v Commissioner of Internal Revenue	235 F2d 97	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1956	WorldLII		38
Vita-Food Corporation v Commissioner of Internal Revenue	238 F2d 359	United States Court of Appeals, Ninth Circuit	United States	7 Aug 1956	WorldLII		3
Southern Railway Co v J Madden	235 F2d 198	United States Court of Appeals, Fourth Circuit	United States	4 Aug 1956	WorldLII		25
Faroll v T Jarecki	231 F2d 281	United States Court of Appeals, Seventh Circuit	United States	15 Mar 1956	WorldLII		10
Bodoglau v Commissioner of Internal Revenue	230 F2d 336	United States Court of Appeals, Seventh Circuit	United States	29 Feb 1956	WorldLII		28
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
Archer v Commissioner of Internal Revenue	227 F2d 270	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1955	WorldLII		30
Cohn v Commissioner of Internal Revenue	(1955) 226 F2d 22	United States Court of Appeals, Ninth Circuit	United States	1 Oct 1955	WorldLII		13
Sharaf v Commissioner of Internal Revenue	(1955) 224 F2d 570	United States Court of Appeals, First Circuit	United States	15 Jul 1955	WorldLII		6
Ward v Commissioner of Internal Revenue	224 F2d 547	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		13
Brewing Corporation v Commissioner of Internal Revenue	224 F2d 483	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		8
Lee v E B Swope	225 F2d 674	United States Court of Appeals, Second Circuit	United States	15 Jun 1955	WorldLII		22
United States v Olympic Radio & Television, Inc	349 US 232; 99 L Ed 1024; 75 SCt 733	United States Supreme Court	United States	23 May 1955	WorldLII		59
Harden v Commissioner of Internal Revenue	223 F2d 418	United States Court of Appeals, Tenth Circuit	United States	17 May 1955	WorldLII		8
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Alask Freight Lines v Harry	(1955) 220 F2d 272; 15 Alaska 457	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1955	WorldLII		5
Estate of Ferber v Commissioner	(1954) 22 Tax Cas 261		United Kingdom	circa 1954			3
See, Perry v CIR	(1954) 22 Tax Cas 968		United Kingdom	circa 1954			2
Nicholas v Davis	204 F2d 200	United States Court of Appeals, Tenth Circuit	United States	27 Apr 1953	WorldLII		26
Boyett v Commissioner Internal Revenue	204 F2d 205	United States Court of Appeals, Fifth Circuit	United States	21 Apr 1953	WorldLII		32
Harrison v District of Columbia, DCMunApp	(1953) 95 A2d 332		United States	circa 1953			4
Wood v Commissioner of Internal Revenue	(1952) 197 F2d 859	United States Court of Appeals, Fifth Circuit	United States	24 Jun 1952	WorldLII		3
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII		49
Moyer v Commissioner of Internal Revenue	193 F2d 876	United States Court of Appeals, Ninth Circuit	United States	21 Jan 1952	WorldLII		4
United States v Lynch	192 F2d 718	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1951	WorldLII		27
King v Commissioner of Internal Revenue	(1951) 189 F2d 122	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII		16
Katz v Commissioner of Internal Revenue	188 F2d 957	United States Court of Appeals, Second Circuit	United States	7 May 1951	WorldLII		7
Gamble-Skogmo, Inc v McNair Realty Co , DC 1951	98 FSupp 440		United States	circa 1951	Westlaw		3
Carmack v Commissioner of Internal Revenue	183 F2d 1	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1950	WorldLII		15
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII		241
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
Cir 1945); Commissioner v Erie Forge Co	(1948) 167 F2d 71		United States	circa 1948	Westlaw		16
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
Tax Court Chiquita Mining Co v Commissioner	(1945) 148 F2d 306		United States	circa 1945	Westlaw		4
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Spies v United States	317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418	United States Supreme Court	United States	11 Jan 1943	WorldLII		485
Interstate Transit Lines v CIR	(1943) 319 US 590	United States Supreme Court	United States	circa 1943	Westlaw		111
Pence v United States	316 US 332; 86 L Ed 1510; 62 SCt 1080	United States Supreme Court	United States	11 May 1942	WorldLII		50
(1942) 127 f2d 260	(1942) 127 F2d 260		United States	circa 1942	Westlaw		4
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII		68
Hormel v Helvering	312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037	United States Supreme Court	United States	17 Mar 1941	WorldLII		539
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
J E Riley Investment Co v Commissioner	311 US 55; 85 L Ed 36; 61 SCt 95	United States Supreme Court	United States	12 Nov 1940	WorldLII		93
Helvering v Kehoe	309 US 277; 84 L Ed 751; 60 SCt 549	United States Supreme Court	United States	26 Feb 1940	WorldLII		28
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Commissioner v Sussman	(1939) 102 F2d 919		United States	circa 1939	Westlaw		4
Commissioner v Hawaiian Philippine Co	(1939) 100 F2d 988		United States	circa 1939	Westlaw		3
Minnesota Tea Co v Helvering	302 US 609; 82 L Ed 474; 58 SCt 393	United States Supreme Court	United States	17 Jan 1938	WorldLII		42
Helvering v Gowran	302 US 238; 82 L Ed 224; 58 SCt 154	United States Supreme Court	United States	6 Dec 1937	WorldLII		301
(1936) 85 f2d 322	(1936) 85 F2d 322		United States	circa 1936	Westlaw		5
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII		269
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
Hammitt v Commissioner (CCA)	(1935) 79 F2d 494		United States	circa 1935	Westlaw		4
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Blackmer v CIR	(1934) 70 F2d 255		United States	circa 1934	Westlaw		11
Sixth (Lunsford v Commissioner	(1933) 62 F2d 740		United States	circa 1933	Westlaw		4
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Chesapeake & Ohio Ry Co v Martin	283 US 209; 75 L Ed 983; 51 SCt 453	United States Supreme Court	United States	13 Apr 1931	WorldLII		70
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Albert Hanson Lumber Co v United States	261 US 581; 67 L Ed 809; 43 SCt 442	United States Supreme Court	United States	9 Apr 1923	WorldLII		26
Davidson v American Cent Insurance Co	(1923) 80 NH 552		United States - New Hampshire	circa 1923			2
Poole's Seed and Implement Co v Rudene	200 P 1104; (1921) 117 Wash 150		United States - Washington	circa 1921			2
(1912) 196 f 612	(1912) 196 F 612			circa 1912			2
See, Pentz v Pennsylvania Fire Insurance Co	(1901) 92 Md 444		United States - Maryland	circa 1901			2
Quock Ting v United States	140 US 417; 35 L Ed 501; 11 SCt 733	United States Supreme Court	United States	11 May 1891	WorldLII		64
West v Smith	101 US 263; 25 L Ed 809	United States Supreme Court	United States	1 Oct 1879	WorldLII		14
Home Ins Co v Baltimore Warehouse Co	93 US 527; 23 L Ed 868	United States Supreme Court	United States	1 Oct 1876	WorldLII		24
Cohens v Virginia	19 US 264; 6 Wheat 5; 6 Wheat 264; 5 L Ed 257	United States Supreme Court	United States	3 Mar 1821	WorldLII		381
306 P2d 955	306 P2d 955		United States				2
270 f 613	270 F 613						2
Roberts v Commissioner	176 F2d 221		United States		Westlaw		20
173 VI 174	173 VI 174						1
Grace Bros v Commissioner	173 F2d 170		United States		Westlaw		55
Greenfeld v Commissioner of Internal Revenue	165 F2d 318		United States		Westlaw		12
163 f2d 891	163 F2d 891		United States		Westlaw		5
Van Suetendael v Commissioner	152 F2d 654		United States		Westlaw		7
Bennett v Commissioner	139 F2d 961		United States		Westlaw		15
Tonopah Mining Co v Commissioner	127 F2d 239		United States		Westlaw		4
Cooper v Brown	126 F2d 874		United States		Westlaw		10
Skenandoa Rayon Corporation v Commissioner of Internal Revenue	122 F2d 268		United States		Westlaw		17
Legg's Estate v Commissioner of Internal Revenue	114 F2d 760		United States		Westlaw		7
Adams v Commissioner of Internal Revenue	110 F2d 578		United States		Westlaw		5
Starr v Commissioner	82 F2d 964		United States		Westlaw		6
65 a2d 338	65 A2d 338		United States				2
Moise v Burnet	52 F2d 1071		United States		Westlaw		7
McMahon v Matthews	48 App DC 303		United States - District of Columbia				5
Pittsburgh Hotels Co v Commissioner	43 F2d 345		United States		Westlaw		5
Cohan v Commissioner	39 F2d 540		United States		Westlaw		186
International Banding Machine Co v Commissioner (C C A)	37 F2d 660		United States		Westlaw		10
Cascade Milling & Elevator Co v Commissioner	25 BTA 946		United States				2
Camp Wolters Enterprises, Inc v Commissioner	22 Tax Cas 737		United Kingdom				11