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United States v S & a Co   flag  3

338 F2d 629
United States Court of Appeals, Eighth Circuit
United States
27th November, 1964

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fribourg Navigation Co v Commissioner 383 US 272; 15 L Ed 2d 751; 86 SCt 862 United States Supreme Court United States 7 Mar 1966 WorldLII flag 25
Commissioner of Internal Revenue v R Riss R Riss 374 F2d 161 United States Court of Appeals, Eighth Circuit United States 10 Mar 1967 WorldLII flag 21
Dinkins v Commissioner of Internal Revenue 378 F2d 825 United States Court of Appeals, Eighth Circuit United States 16 May 1967 WorldLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
United States v Ludey 274 US 295; 71 L Ed 1054; 47 SCt 608 United States Supreme Court United States 16 May 1927 WorldLII flag 49
cert denied 379 US 832; 13 L Ed 2d 40; 85 SCt 62 United States Supreme Court United States circa 1927 Westlaw flag 29
Fribourg Navigation Co v Commissioner 383 US 272; 15 L Ed 2d 751; 86 SCt 862 United States Supreme Court United States 7 Mar 1966 WorldLII flag 25
General Bancshares Corporation v Commissioner 326 F2d 712 United States Court of Appeals, Eighth Circuit United States 28 Jan 1964 WorldLII flag 22
Virginian Hotel Corporation of Lynchburg v Helvering 319 US 523; 87 L Ed 1561; 63 SCt 1260 United States Supreme Court United States 11 Oct 1943 WorldLII flag 22
Commissioner of Internal Revenue v R Riss R Riss 374 F2d 161 United States Court of Appeals, Eighth Circuit United States 10 Mar 1967 WorldLII flag 21
Burnet v Niagara Falls Brewing Co 282 US 648; 75 L Ed 594; 51 SCt 262 United States Supreme Court United States 24 Feb 1931 WorldLII flag 20
Hertz Corporation v United States 364 US 122; 4 L Ed 2d 1603; 80 SCt 1420 United States Supreme Court United States 27 Jun 1960 WorldLII flag 17
Cohn v United States 259 F2d 371 United States Court of Appeals, Sixth Circuit United States 26 Sep 1958 WorldLII flag 17
Wier Long Leaf Lumber Co v Commissioner of Internal Revenue 173 F2d 549 United States circa 1967 Westlaw flag 17
[1962] PL 87-834 [1962] PL 87-834 United Kingdom circa 1962 Westlaw flag 16
Clark Thread Co v Commissioner of Internal Revenue 100 F2d 257 United States circa 1967 Westlaw flag 15
Stevens Bros Foundation Inc v Commissioner of Internal Revenue 324 F2d 633 United States Court of Appeals, Eighth Circuit United States 15 Nov 1963 WorldLII flag 14
361 US 854 361 US 854; 4 L Ed 2d 93; 80 SCt 40 United States Supreme Court United States circa 1967 Westlaw flag 14
376 US 969; 84 SCt 1135 376 US 969; 84 SCt 1135 United States Supreme Court United States circa 1967 Westlaw flag 12
274 US 47 274 US 47 United States Supreme Court United States circa 1967 Westlaw flag 12
[1964] PL 88-272 [1964] PL 88-272 United Kingdom circa 1964 Westlaw flag 8
Kittredge v Commissioner of Internal Revenue 88 F2d 632 United States circa 1967 Westlaw flag 8
United States v Motorlease Corporation 334 F2d 617 United States Court of Appeals, Second Circuit United States 28 Jan 1964 WorldLII flag 6
316 US 664; 62 SCt 944; 86 l Ed 1740 316 US 664; 62 SCt 944; 86 L Ed 1740 United States Supreme Court United States circa 1964 Westlaw flag 6
Motorlease Corporation v United States 215 FSupp 356 United States Westlaw flag 6
41 SCt 390; 65 l Ed 757 41 SCt 390; 65 L Ed 757 United States Supreme Court United States Westlaw flag 6
Wier Long Leaf Lumber Co v Commissioner 9 Tax Cas 990 United Kingdom flag 6
Fribourg Navigation Co v Commissioner of Internal Revenue 335 F2d 15 United States Court of Appeals, Second Circuit United States 16 Jan 1964 WorldLII flag 5
Wyoming Builders, Inc v United States 227 FSupp 534 United States circa 1967 Westlaw flag 5
Beckridge Corporation v Commissioner 129 F2d 318 United States circa 1967 Westlaw flag 5
Clark Thread Co v CIR 28 BTA 1128 United States circa 1967 flag 5
1 Bta 355 1 BTA 355 United States circa 1967 flag 5
277 US 608; 48 SCt 603; 72 l Ed 1013 277 US 608; 48 SCt 603; 72 L Ed 1013 United States Supreme Court United States circa 1967 Westlaw flag 4
S & A Co v United States 218 FSupp 677 United States circa 1967 Westlaw flag 4
39 Tax Cas 70 39 Tax Cas 70 United Kingdom circa 1967 flag 4
Edward v Lane 37 Tax Cas 188 United Kingdom circa 1967 flag 4
Cotton Concentration Co v Commissioner 4 BTA 121 United States circa 1967 flag 4
[1962-1] CB 29 [1962-1] CB 29 circa 1962 3
Eldorado Coal & Mining Co v Mager 255 US 522; 65 L Ed 757; 41 SCt 390 United States Supreme Court United States 28 Mar 1921 WorldLII flag 3
Killebrew v United States 234 FSupp 481 United States circa 1967 Westlaw flag 3
Hall v United States 95 Ct Cl 539; 43 FSupp 130 United States circa 1967 flag 3
Dinkins v Commissioner of Internal Revenue 378 F2d 825 United States Court of Appeals, Eighth Circuit United States 16 May 1967 WorldLII flag 2
364 US 80 364 US 80 United States Supreme Court United States circa 1967 Westlaw flag 2
61 Ct Cl 126 61 Ct Cl 126 United States circa 1967 flag 2
Rieck v Heiner 25 F2d 453 United States circa 1967 Westlaw flag 2
19 Bta 711 19 BTA 711 United States circa 1967 flag 2
16 Bta 1368 16 BTA 1368 United States circa 1967 flag 2
15 Bta 865 15 BTA 865 United States flag 2
6 Bta 730 6 BTA 730 United States flag 2
2 Bta 10 2 BTA 10 United States flag 2
1 Bta 849 1 BTA 849 United States flag 2
[1962-1] CB 5 [1962-1] CB 5 circa 1962 1
[1951-2] CB 63 [1951-2] CB 63 circa 1951 1
[1948-1] CB 3 [1948-1] CB 3 circa 1948 1
(1920-21) 1922 Arr 6930 (1920-21) 1922 ARR 6930 United States circa 1922 flag 1
259 f2d 19 259 F2d 19 United States circa 1967 Westlaw flag 1
Forrester Box Co v Commissioner 123 F2d 225 United States circa 1967 Westlaw flag 1
80 SCt 45 80 SCt 45 United States circa 1967 Westlaw flag 1
80 SCt 5 80 SCt 5 United States Westlaw flag 1
50 f2d 1059 50 F2d 1059 United States circa 1967 Westlaw flag 1
"The court's rejection of the Commissioner's position is supported by both authority and reason " 48 Minnesota Law Review 628 Minnesota Law Review United States HeinOnline / LexisNexis flag 1
45 Bta 218 45 BTA 218 United States flag 1
18 Bta 1207 18 BTA 1207 United States flag 1
12 l Ed 2d 84 12 L Ed 2d 84 United States LexisNexis flag 1
11 Bta 87 11 BTA 87 United States flag 1
6 Bta 883 6 BTA 883 United States flag 1
4 Bta 1055 4 BTA 1055 United States flag 1
2 Bta 905 2 BTA 905 United States flag 1
2 Bta 529 2 BTA 529 United States flag 1
1 Bta 1266 1 BTA 1266 United States flag 1
1 Bta 169 1 BTA 169 United States flag 1

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