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United States v Kaiser   flag  26

363 US 299; 4 L Ed 2d 1233; 80 SCt 1204
United States Supreme Court
United States
13th June, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd [2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557 Federal Court of Australia Australia - Commonwealth 18 Dec 2008 AustLII flag 3
Sklar v Cir [2008] USCA9 536 United States Court of Appeals, Ninth Circuit United States 12 Dec 2008 WorldLII flag
Sklar v Commissioner of Internal Revenue 282 F3d 610 United States Court of Appeals, Ninth Circuit United States 27 Feb 2002 WorldLII flag 2
Oshkosh Truck Corporation v United States 123 F3d 1477; 80 AFTR2d 97-6408 United States Court of Appeals, Federal Circuit United States 12 Sep 1997 WorldLII flag 4
Powell v United States 945 F2d 374; 60 USLW 2311; 68 AFTR2d 91-5831 United States Court of Appeals, Eleventh Circuit United States 22 Oct 1991 WorldLII flag 3
Akland v Commissioner of Internal Revenue 767 F2d 618; 56 AFTR2d 85-5649 United States Court of Appeals, Ninth Circuit United States 31 Jul 1985 WorldLII flag 7
Baker v United States 748 F2d 1465; 55 AFTR2d 85-509 United States Court of Appeals, Eleventh Circuit United States 3 Dec 1984 WorldLII flag 4
Educo Inc v C Alexander 557 F2d 617 United States Court of Appeals, Seventh Circuit United States 15 Jul 1977 WorldLII flag 3
Wilson v United States 530 F2d 772 United States Court of Appeals, Eighth Circuit United States 4 Mar 1976 WorldLII flag 6
Jensen v United States 511 F2d 265 United States Court of Appeals, Fifth Circuit United States 10 Apr 1975 WorldLII flag 1
Farmers' and Merchants' Bank v United States 476 F2d 406 United States Court of Appeals, Fourth Circuit United States 6 Apr 1973 WorldLII flag 4
Estate Carter v Commissioner of Internal Revenue 453 F2d 61 United States Court of Appeals, Second Circuit United States 14 Dec 1971 WorldLII flag 1
Lincoln Savings and Loan Association v Commissioner of Internal Revenue [1970] USCA9 229 United States Court of Appeals, Ninth Circuit United States 18 Mar 1970 WorldLII flag 1
Lincoln Savings and Loan Association v Commissioner of Internal Revenue 422 F2d 90 United States Court of Appeals, Ninth Circuit United States 3 Feb 1970 WorldLII flag 3
Woody v United States 368 F2d 668 United States Court of Appeals, Ninth Circuit United States 10 Nov 1966 WorldLII flag
Communist Party of v Commissioner of Internal Revenue 373 F2d 682 United States Court of Appeals, District of Columbia Circuit United States 7 Nov 1966 WorldLII flag
Bookwalter v H R Brecklein 357 F2d 78 United States Court of Appeals, Eighth Circuit United States 1 Mar 1966 WorldLII flag 8
Dixon v United States 381 US 68; 10 ALR 3d 1371; 14 L Ed 2d 223; 85 SCt 1301 United States Supreme Court United States 3 May 1965 WorldLII flag 99
Koons v United States 315 F2d 542 United States Court of Appeals, Ninth Circuit United States 28 Mar 1963 WorldLII flag 2
Smith v Commissioner of Internal Revenue 305 F2d 778 United States Court of Appeals, Third Circuit United States 30 Jul 1962 WorldLII flag 8
Martin v Commissioner of Internal Revenue [1962] USCA3 262 United States Court of Appeals, Third Circuit United States 28 Jun 1962 WorldLII flag
Patterson v W a Belcher R Abernathy 302 F2d 289 United States Court of Appeals, Fifth Circuit United States 19 Apr 1962 WorldLII flag 13
Poyner v Commissioner of Internal Revenue [1962] USCA4 110 United States Court of Appeals, Fourth Circuit United States 21 Mar 1962 WorldLII flag
Smith v Commissioner of Internal Revenue [1962] USCA3 93 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 1
Martin v Commissioner of Internal Revenue 305 F2d 290 United States Court of Appeals, Third Circuit United States 5 Mar 1962 WorldLII flag 4
Poyner v Commissioner of Internal Revenue 301 F2d 287 United States Court of Appeals, Fourth Circuit United States 21 Nov 1961 WorldLII flag 25
Cole v A Usry 294 F2d 426 United States Court of Appeals, Fifth Circuit United States 8 Sep 1961 WorldLII flag 8

Legislation Cited

Legislation Name Provision
constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Kaiser v United States 262 F2d 367 United States Court of Appeals, Seventh Circuit United States 22 Dec 1958 WorldLII flag 4
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 flag 159
Bogardus v Commissioner 302 US 34; 82 L Ed 32; 58 SCt 61 United States Supreme Court United States 8 Nov 1937 WorldLII flag 93
United States v Safety Car Heating & Lighting Co 297 US 88; 80 L Ed 500; 56 SCt 353 United States Supreme Court United States 6 Jan 1936 WorldLII flag 33
United States v Supplee-Biddle Hardware Co 265 US 189; 68 L Ed 970; 44 SCt 546 United States Supreme Court United States 26 May 1924 WorldLII flag 9
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
Stratton's Independence v Howbert 231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136 United States Supreme Court United States 1 Dec 1913 WorldLII flag 45
cert denied 359 US 1012; 79 SCt 1147; 3 L Ed 2d 1035 United States Supreme Court United States circa 1913 Westlaw flag 32
359 US 1010 359 US 1010; 3 L Ed 1035; 79 SCt 1147 United States Supreme Court United States circa 1913 Westlaw flag 6
158 FSupp 865 158 FSupp 865 United States circa 1913 Westlaw flag 1
McDonald v Commissioner 9 BTA 1340 United States circa 1913 flag 1
1 Ohio Dec 552 1 Ohio Dec 552 United States - Ohio circa 1913 flag 1

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