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Hempt Bros Inc v United States   flag  6

490 F2d 1172
United States Court of Appeals, Third Circuit
United States
14th January, 1974

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
United States v Dn Stafford C 727 F2d 1043 United States Court of Appeals, Eleventh Circuit United States 19 Mar 1984 WorldLII flag 1
Long v United States 652 F2d 675 United States Court of Appeals, Sixth Circuit United States 6 Jul 1981 WorldLII flag 4
Shore v Commissioner of Internal Revenue 631 F2d 624 United States Court of Appeals, Ninth Circuit United States 30 Oct 1980 WorldLII flag
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue 614 F2d 990 United States Court of Appeals, Fifth Circuit United States 2 Apr 1980 WorldLII flag 6
Stafford v United States 611 F2d 990 United States Court of Appeals, Fifth Circuit United States 13 Feb 1980 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
61 Tax Cas 28 61 Tax Cas 28 United Kingdom flag 2
43 Tax Cas 448 43 Tax Cas 448 United Kingdom flag 1
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
United States v Dn Stafford C 727 F2d 1043 United States Court of Appeals, Eleventh Circuit United States 19 Mar 1984 WorldLII flag 1
Long v United States 652 F2d 675 United States Court of Appeals, Sixth Circuit United States 6 Jul 1981 WorldLII flag 4
Shore v Commissioner of Internal Revenue 631 F2d 624 United States Court of Appeals, Ninth Circuit United States 30 Oct 1980 WorldLII flag
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue 614 F2d 990 United States Court of Appeals, Fifth Circuit United States 2 Apr 1980 WorldLII flag 6
Stafford v United States 611 F2d 990 United States Court of Appeals, Fifth Circuit United States 13 Feb 1980 WorldLII flag 3
United States v Basye 410 US 441; 93 SCt 1080; 35 L Ed 2d 412 United States Supreme Court United States 16 Apr 1973 WorldLII flag 54
Connery v United States Kraven 460 F2d 1130 United States Court of Appeals, Third Circuit United States 22 May 1972 WorldLII flag 7
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
Spitalny v United States 430 F2d 195 United States Court of Appeals, Ninth Circuit United States 29 Jul 1970 WorldLII flag 6
Nash v United States 398 US 1; 90 SCt 1550; 26 L Ed 2d 1 United States Supreme Court United States 18 May 1970 WorldLII flag 10
Commissioner of Internal Revenue v D B Anders 414 F2d 1283 United States Court of Appeals, Tenth Circuit United States 6 Aug 1969 WorldLII flag 13
Commissioner of Internal Revenue v McK Haserot C 355 F2d 200 United States Court of Appeals, Sixth Circuit United States 3 Nov 1965 WorldLII flag 4
Pursell v Commissioner of Internal Revenue 315 F2d 629 United States Court of Appeals, Eighth Circuit United States 15 Mar 1963 WorldLII flag 9
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 flag 137
Estate Iverson v Commissioner of Internal Revenue 255 F2d 1 United States Court of Appeals, Eighth Circuit United States 9 May 1958 WorldLII flag 4
Caldwell v Commissioner of Internal Revenue 202 F2d 112 United States Court of Appeals, Second Circuit United States 18 Feb 1953 WorldLII flag 24
Glenn v Kentucky Color & Chemical Co 186 F2d 975 United States Court of Appeals, Sixth Circuit United States 8 Feb 1951 WorldLII flag 9
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 flag 241
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 flag 513
B F Goodrich Co v United States 321 US 126; 88 L Ed 602; 64 SCt 471 United States Supreme Court United States 31 Jan 1944 WorldLII flag 9
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 flag 150
Helvering v Eubank 311 US 122; 85 L Ed 81; 61 SCt 149 United States Supreme Court United States 3 Feb 1941 WorldLII flag 75
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
"Mid-Stream Incorporations" 38 University of Cincinnati Law Review 96 University of Cincinnati Law Review United States HeinOnline / LexisNexis flag 2
1 Sec 351 1 SEC 351 United States flag 1
358 US 893 358 US 893; 3 L Ed 2d 120; 79 SCt 154 United States Supreme Court United States Westlaw flag 10
41 Indiana Law Journal 666 41 Indiana Law Journal 666 Indiana Law Journal United States HeinOnline / LexisNexis flag 1
Citizens' Acceptance Corporation v United States 462 F2d 751 United States Westlaw flag 4
26 USC 481 26 USC 481 United States Code United States LII (Cornell) flag 5
26 USC 337 26 USC 337; [1954] SEC 337 United States Code United States LII (Cornell) flag 18
11 Sec 362 11 SEC 362 United States flag 3
Hempt Bros , Inc v United States 354 FSupp 1172 United States Westlaw flag 4
26 USC 351 26 USC 351 United States Code United States LII (Cornell) flag 9
Nemours & Co v United States 471 F2d 1211; (1218) 200 Ct Cl 391 United States Westlaw flag 7
P A Birren & Son, Inc v Commissioner 116 F2d 718 United States Westlaw flag 4
10 Sec 358 10 SEC 358 United States flag 1
Alice Phelan Sullivan Corporation v United States 381 F2d 399; 180 Ct Cl 659 United States Westlaw flag 18

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