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Commissioner v Portland Cement Co of Utah   flag  43

450 US 156; 101 SCt 1037; 67 L Ed 2d 140
United States Supreme Court
United States
3rd March, 1981

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Miller v Commissioner of Internal Revenue 310 F3d 640 United States Court of Appeals, Ninth Circuit United States 8 Nov 2002 WorldLII flag 7
Walshire v United States 288 F3d 342 United States Court of Appeals, Eighth Circuit United States 1 May 2002 WorldLII flag
Chernin v United States 149 F3d 805; 82 AFTR2d 98-5134 United States Court of Appeals, Eighth Circuit United States 10 Jul 1998 WorldLII flag 2
Csx Corporation v United States 124 F3d 643; 80 AFTR2d 97-6496 United States Court of Appeals, Fourth Circuit United States 11 Sep 1997 WorldLII flag
Exxon Corporation v United States 88 F3d 968; 77 AFTR2d 96-2521 United States Court of Appeals, Federal Circuit United States 17 Sep 1996 WorldLII flag 1
American Mutual Life Insurance Co v United States 43 F3d 1172; 74 AFTR2d 94-7331 United States Court of Appeals, Eighth Circuit United States 15 Dec 1994 WorldLII flag 4
Ei Pont Nemours Co Ei v Commissioner of Internal Revenue 41 F3d 130; 74 AFTR2d 94-7125 United States Court of Appeals, Third Circuit United States 2 Dec 1994 WorldLII flag 5
Dow Corning Corporation v United States 984 F2d 416; 71 AFTR2d 93-624 United States Court of Appeals, Federal Circuit United States 14 Jan 1993 WorldLII flag 2
Independent Insurance Agents of Huntsville Inc v Commissioner of Internal Revenue 998 F2d 898; 72 AFTR2d 93-5678 United States Court of Appeals, Eleventh Circuit United States 20 Aug 1993 WorldLII flag 1
Pepcol Manufacturing Co v Commissioner of Internal Revenue 13 F3d 355; 73 AFTR2d 94-657 United States Court of Appeals, Tenth Circuit United States 29 Dec 1993 WorldLII flag
First National Bank of Chicago v United States 964 F2d 1137; 69 AFTR2d 92-1390 United States Court of Appeals, Federal Circuit United States 27 May 1992 WorldLII flag 1
Brown-Forman Corporation v Commissioner of Internal Revenue 955 F2d 1037; 69 AFTR2d 92-579 United States Court of Appeals, Sixth Circuit United States 17 Mar 1992 WorldLII flag 2
Armstrong World Industries Inc v Commissioner of Internal Revenue 974 F2d 422; 70 AFTR2d 92-5708 United States Court of Appeals, Third Circuit United States 9 Sep 1992 WorldLII flag 7
National Collegiate Athletic Association v Commissioner of Internal Revenue 914 F2d 1417; 66 AFTR2d 90-5602 United States Court of Appeals, Tenth Circuit United States 20 Sep 1990 WorldLII flag 14
Bond v United States 872 F2d 898; 57 USLW 2624; 63 AFTR2d 89-1129 United States Court of Appeals, Ninth Circuit United States 13 Apr 1989 WorldLII flag 7
Heitzman v Commissioner of Internal Revenue 859 F2d 783; 62 AFTR2d 88-5824 United States Court of Appeals, Ninth Circuit United States 18 Oct 1988 WorldLII flag 1
McDonald v Commissioner of Internal Revenue 853 F2d 1494; 62 AFTR2d 88-5995 United States Court of Appeals, Eighth Circuit United States 15 Sep 1988 WorldLII flag 11
Boulez v Commissioner of Internal Revenue 810 F2d 209; 55 USLW 2477; 59 AFTR2d 87-608; 258 USApp DC 90 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 13 Feb 1987 WorldLII flag 9
Foodservice and Lodging Institute Inc Dc v T Regan US Foodservice and Lodging Institute Inc Dc 809 F2d 842; 55 USLW 2434; 59 AFTR2d 87-458; 258 USApp DC 1 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 13 Jan 1987 WorldLII flag 3
Minnesota Power and Light Co v United States 782 F2d 167; 57 AFTR2d 86-1583 United States Court of Appeals, Federal Circuit United States 8 Jan 1986 WorldLII flag 11
Little v United States 794 F2d 484 United States Court of Appeals, Ninth Circuit United States 14 Jul 1986 WorldLII flag 7
Consolidated Blenders Inc v United States 785 F2d 259; 57 AFTR2d 86-974 United States Court of Appeals, Eighth Circuit United States 10 Mar 1986 WorldLII flag 1
Gehl Co v Commissioner of Internal Revenue 795 F2d 1324; 58 AFTR2d 86-5423 United States Court of Appeals, Seventh Circuit United States 10 Jul 1986 WorldLII flag 15
Grant v Commissioner Internal Revenue Service [1986] USCA4 1415 United States Court of Appeals, Fourth Circuit United States 11 Sep 1986 WorldLII flag
Goodson-Todman Enterprises Ltd v Commissioner of Internal Revenue 784 F2d 66; 57 AFTR2d 86-721 United States Court of Appeals, Second Circuit United States 29 Jan 1986 WorldLII flag 6
Thomas International Ltd v United States 773 F2d 300; 56 AFTR2d 85-5867 United States Court of Appeals, Federal Circuit United States 18 Sep 1985 WorldLII flag 10
Greenacre Foundation v United States 762 F2d 965; 55 AFTR2d 85-1515 United States Court of Appeals, Federal Circuit United States 16 May 1985 WorldLII flag 1
Massachusetts Mutual Life Insurance Co v United States 761 F2d 666; 55 AFTR2d 85-1511 United States Court of Appeals, Federal Circuit United States 7 May 1985 WorldLII flag 1
Lutheran Social Service of Minnesota v United States 758 F2d 1283; 55 AFTR2d 85-1171 United States Court of Appeals, Eighth Circuit United States 3 Apr 1985 WorldLII flag 3
Kreider v Commissioner of Internal Revenue 762 F2d 580; 56 AFTR2d 85-5177 United States Court of Appeals, Seventh Circuit United States 28 May 1985 WorldLII flag 4
McDonald v Commissioner of Internal Revenue 764 F2d 322; 56 AFTR2d 85-5318 United States Court of Appeals, Fifth Circuit United States 28 Jun 1985 WorldLII flag 10
Giardino v Commissioner of Internal Revenue 776 F2d 406; 56 AFTR2d 85-6603; 54 USLW 2292 United States Court of Appeals, Second Circuit United States 5 Nov 1985 WorldLII flag
Certified Stainless Services Inc v United States 736 F2d 1383 United States Court of Appeals, Ninth Circuit United States 10 Jul 1984 WorldLII flag 1
Northern Illinois Gas Co v United States 743 F2d 539 United States Court of Appeals, Seventh Circuit United States 13 Sep 1984 WorldLII flag 7
Bob Jones University v United States 461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157 United States Supreme Court United States 24 May 1983 WorldLII flag 174
Jewett v Commissioner 455 US 305; 102 SCt 1082; 71 L Ed 2d 170 United States Supreme Court United States 23 Feb 1982 WorldLII flag 26
Louisiana Credit Union League v United States 693 F2d 525 United States Court of Appeals, Fifth Circuit United States 14 Dec 1982 WorldLII flag 16
Zemurray Foundation v United States 687 F2d 97 United States Court of Appeals, Fifth Circuit United States 27 Sep 1982 WorldLII flag 7
Rowan Companies, Inc v United States 452 US 247; 68 L Ed 2d 814; 101 SCt 2288 United States Supreme Court United States 8 Jun 1981 WorldLII flag 67
Public Service Co of New Mexico v Federal Energy Regulatory Commission 653 F2d 681; 209 USApp DC 426 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 2 Jun 1981 WorldLII flag 11
Pumice Co v Commissioner of Internal Revenue 647 F2d 32 United States Court of Appeals, Ninth Circuit United States 1 Jun 1981 WorldLII flag
Union Electric Co v Federal Energy Regulatory Commission 668 F2d 389; 55 AFTR2d 85-635 United States Court of Appeals, Eighth Circuit United States 31 Dec 1981 WorldLII flag 5
McDaniel 927 F2d 596 United States 26 Feb 1991 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
General Portland Cement Co v United States 628 F2d 321 United States Court of Appeals, Fifth Circuit United States 10 Oct 1980 WorldLII flag 2
National Muffler Dealers Ass'n v United States 99 SCt 1304 United States Supreme Court United States 20 Mar 1979 WorldLII flag 104
Fulman v United States 434 US 528; 98 SCt 841; 55 L Ed 2d 1 United States Supreme Court United States 22 Feb 1978 WorldLII flag 38
United States v Cartwright 93 SCt 1713 United States Supreme Court United States 7 May 1973 WorldLII flag 71
Golsen v Commissioner of Internal Revenue 445 F2d 985 United States Court of Appeals, Tenth Circuit United States 18 Jun 1971 WorldLII flag 22
Southwestern Portland Cement Co v United States 435 F2d 504 United States Court of Appeals, Ninth Circuit United States 4 Dec 1970 WorldLII flag 3
Arvonia-Buckingham Slate Co v United States 426 F2d 484 United States Court of Appeals, Fourth Circuit United States 22 May 1970 WorldLII flag 3
Bingler v Johnson 394 US 741; 22 L Ed 2d 695; 89 SCt 1439 United States Supreme Court United States 23 Apr 1969 WorldLII flag 93
United States v Ideal Basic Industries Inc 404 F2d 122 United States Court of Appeals, Tenth Circuit United States 20 Jan 1969 WorldLII flag 12
United States v California Portland Cement Co 413 F2d 161 United States Court of Appeals, Ninth Circuit United States 4 Jun 1969 WorldLII flag 14
United States v Correll 389 US 299; 19 L Ed 2d 537; 88 SCt 445 United States Supreme Court United States 11 Dec 1967 WorldLII flag 159
Whitehall Cement Manufacturing Co v United States 369 F2d 468 United States Court of Appeals, Third Circuit United States 8 Mar 1966 WorldLII flag 11
United States v Cannelton Sewer Pipe Co 364 US 76; 4 L Ed 2d 1581; 80 SCt 1581 United States Supreme Court United States 27 Jun 1960 WorldLII flag 68
Commissioner of Internal Revenue v Southwest Exploration Co 350 US 308; 100 L Ed 347; 76 SCt 395 United States Supreme Court United States 27 Feb 1956 WorldLII flag 101
Commissioner of Internal Revenue v South Texas Lumber Co 333 US 496; 92 L Ed 831; 68 SCt 695 United States Supreme Court United States 3 May 1948 WorldLII flag 223
Douglas v Commissioner of Internal Revenue 322 US 275; 88 L Ed 1271; 64 SCt 988 United States Supreme Court United States 15 May 1944 WorldLII flag 16
[1943] Treas Regs 118 [1943] Treas Regs 118 United States circa 1943 flag 2
Helvering v Wilshire Oil Co 308 US 90; 84 L Ed 101; 60 SCt 18 United States Supreme Court United States 11 Dec 1939 WorldLII flag 29
Helvering v Mountain Producers Corporation 303 US 376; 82 L Ed 907; 58 SCt 623 United States Supreme Court United States 7 Mar 1938 WorldLII flag 44
(1307) 59 l Ed 2d 519 (1307) 59 L Ed 2d 519 United States circa 1307 LexisNexis flag 11
McDaniel 927 F2d 596 United States 26 Feb 1991 WorldLII flag
Albernaz v United States 449 US 818; 66 L Ed 2d 20; 101 SCt 69 United States Supreme Court United States circa 1991 Westlaw flag 10
National Muffler Dealers Assn v United States 440 US 472 United States Supreme Court United States Westlaw flag 104
United States v Cartwright 411 US 546 United States Supreme Court United States Westlaw flag 81
City Trade & Industries, Ltd v Allahabad Bank, Ltd 404 US 940; 30 L Ed 2d 253; 92 SCt 280 United States Supreme Court United States Westlaw flag 46
395 US 936; 89 SCt 1997; 23 l Ed 2d 451 395 US 936; 89 SCt 1997; 23 L Ed 2d 451 United States Supreme Court United States circa 1997 Westlaw flag 10
North Carolina Granite Corporation v Commissioner 56 Tax Cas 1281 United Kingdom flag 1
Golsen v Commissioner 54 Tax Cas 742 United Kingdom flag 24

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