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Engle v Commissioner of Internal Revenue   flag  2

677 F2d 594
United States Court of Appeals, Seventh Circuit
United States
7th May, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner v Engle 464 US 206; 78 L Ed 2d 420; 104 SCt 597 United States Supreme Court United States 10 Jan 1984 WorldLII flag 45

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Tolling Companies and Their Income Taxation Features" (2002) 5 (2) Journal of Australian Taxation 213 Birch, Charles Australia circa 2002 AustLII flag

Legislation Cited

Legislation Name Provision
Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Helvering v Morgan's, Inc 293 US 121; 79 L Ed 232; 55 SCt 60 United States Supreme Court United States 5 Nov 1934 WorldLII flag 31
Bobsee Corporation v United States 411 F2d 231 United States Court of Appeals, Fifth Circuit United States 23 May 1969 WorldLII flag 22
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
Herring v Commissioner 293 US 322; 79 L Ed 389; 55 SCt 179 United States Supreme Court United States 3 Dec 1934 WorldLII flag 10
[1975] Act 8 [1975] Act 8 United Kingdom circa 1975 flag 2
[1975] HR 2166 [1975] HR 2166 United Kingdom circa 1975 flag 1
[1975] Act 13 [1975] Act 13 United Kingdom circa 1975 flag 1
Oil and Gas 23 Oil and Gas Tax Quarterly 204 Oil and Gas Tax Quarterly United States flag 1
"Tolling Companies and Their Income Taxation Features" (2002) 5 (2) Journal of Australian Taxation 213 Birch, Charles Australia circa 2002 AustLII flag

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