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Brittingham v Commissioner of Internal Revenue    

Legislation Cited

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		787
389 US 841	389 US 841; 19 L Ed 2d 106; 88 SCt 76	United States Supreme Court	United States	circa 1960	Westlaw		68
344 US 835; 73 SCt 45; 97 l Ed 650	344 US 835; 73 SCt 45; 97 L Ed 650	United States Supreme Court	United States	circa 1960	Westlaw		36
Kalmane v Green	346 US 819; 98 L Ed 345; 74 SCt 32; [1953] AMC 1978	United States Supreme Court	United States	circa 1960	Westlaw		30
cert denied	385 US 899; 17 L Ed 2d 131	United States Supreme Court	United States	circa 1960	Westlaw		29
Advance Machinery Exchange v Commissioner of Internal Revenue	196 F2d 1006	United States Court of Appeals, Second Circuit	United States	8 Apr 1952	WorldLII		22
Ach v Commissioner of Internal Revenue	358 F2d 342	United States Court of Appeals, Sixth Circuit	United States	30 Mar 1966	WorldLII		18
Hall v Commissioner of Internal Revenue	294 F2d 82	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1961	WorldLII		16
Asiatic Petroleum Co (Delaware) v Comm'r of Internal Revenue	79 F2d 234		United States		Westlaw		15
Grenada Industries v Commissioner of Internal Revenue	202 F2d 873	United States Court of Appeals, Fifth Circuit	United States	26 Mar 1953	WorldLII		14
Grenada Industries, Inc v Commissioner	17 Tax Cas 231		United Kingdom	circa 1953			14
Jones v Jefferson Standard Life Insurance Co	56 SCt 310	United States Supreme Court	United States	9 Dec 1935	WorldLII		12
Charles Town Incorporated v Commissioner of Internal Revenue	372 F2d 415	United States Court of Appeals, Fourth Circuit	United States	6 Dec 1966	WorldLII		10
Ach v Commissioner	42 Tax Cas 114		United Kingdom	circa 1966			10
cert denied	386 US 1016; 87 SCt 1373	United States Supreme Court	United States	circa 1966	Westlaw		9
Baldwin-Lima-Hamilton Corporation v United States	435 F2d 182	United States Court of Appeals, Seventh Circuit	United States	3 Dec 1970	WorldLII		7
T v D Co	27 Tax Cas 879		United Kingdom	circa 1970			7
Huber Homes, Inc v Commissioner	55 Tax Cas 598		United Kingdom	circa 1970			5
43 Tax Cas 540	43 Tax Cas 540		United Kingdom	circa 1970			5
South Texas Rice Warehouse Co v Commissioner of Internal Revenue	366 F2d 890	United States Court of Appeals, Fifth Circuit	United States	4 Oct 1966	WorldLII		4
American Terrazzo Strip Co v CIR	56 Tax Cas 961		United Kingdom	circa 1966			4
Kerry Investment Co v Commissioner of Internal Revenue	500 F2d 108	United States Court of Appeals, Ninth Circuit	United States	6 Jun 1974	WorldLII		3
Wisconsin Big Boy Corporation v Commissioner of Internal Revenue	452 F2d 137	United States Court of Appeals, Seventh Circuit	United States	23 Nov 1971	WorldLII		3
Hall v Commissioner	32 Tax Cas 390		United Kingdom	circa 1971			3
Cir 1980); Woodward Governor Co v Commissioner	55 Tax Cas 56		United Kingdom	circa 1980			2
(1955) 25 Tax Cas 70	(1955) 25 Tax Cas 70		United Kingdom	circa 1955			2
Brittingham v Commissioner	66 Tax Cas 373		United Kingdom	circa 1971			2
Ross Glove Co v Commissioner	60 Tax Cas 569		United Kingdom	circa 1971			2
58 Tax Cas 479	58 Tax Cas 479		United Kingdom	circa 1971			2
52 Tax Cas 1073	52 Tax Cas 1073		United Kingdom	circa 1971			2
Northport Shores, Inc v Commissioner	31 BTA 1013		United States	circa 1971			2
2 Bta 229	2 BTA 229		United States	circa 1971			2
Dallas Ceramic Co v United States	598 F2d 1382	United States Court of Appeals, Fifth Circuit	United States	23 Jul 1979	WorldLII		1
31 Bta 1152	31 BTA 1152		United States	circa 1971			1