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Jewett v Commissioner   flag  26

455 US 305; 102 SCt 1082; 71 L Ed 2d 170
United States Supreme Court
United States
23rd February, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bayfield County, WI v Johnson [2008] USCA7 183 United States Court of Appeals, Seventh Circuit United States 2 Apr 2008 WorldLII flag
Senda v Commissioner of Internal Revenue 433 F3d 1044 United States Court of Appeals, Eighth Circuit United States 6 Jan 2006 WorldLII flag
Tax and Accounting Software Corporation v United States 301 F3d 1254 United States Court of Appeals, Tenth Circuit United States 30 Aug 2002 WorldLII flag 6
Craft v United States 233 F3d 358 United States Court of Appeals, Sixth Circuit United States 22 Nov 2000 WorldLII flag 7
Elizabeth N Callaway, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 231 F3d 106 United States Court of Appeals, Second Circuit United States 18 Sep 2000 WorldLII flag 9
Drye v United States 528 US 49; 145 L Ed 2d 466; 120 SCt 474 United States Supreme Court United States 7 Dec 1999 WorldLII flag 18
Leggett v United States 120 F3d 592; 80 AFTR2d 97-6238 United States Court of Appeals, Fifth Circuit United States 4 Sep 1997 WorldLII flag 3
Norwest Corporation Na Na v Commissioner of Internal Revenue 69 F3d 1404; 76 AFTR2d 95-7409 United States Court of Appeals, Eighth Circuit United States 14 Nov 1995 WorldLII flag 5
United States v Irvine 511 US 224; 128 L Ed 2d 168; 114 SCt 1473 United States Supreme Court United States 20 Apr 1994 WorldLII flag 9
Irvine v United States 981 F2d 991; 61 USLW 2418; 71 AFTR2d 93-2145 United States Court of Appeals, Eighth Circuit United States 28 Dec 1992 WorldLII flag 1
Irvine v United States 936 F2d 343 United States Court of Appeals, Eighth Circuit United States 20 Sep 1991 WorldLII flag 2
Ordway v United States 908 F2d 890; 66 AFTR2d 90-5998 United States Court of Appeals, Eleventh Circuit United States 10 Aug 1990 WorldLII flag 8
Estate of Dancy v Commissioner of Internal Revenue 872 F2d 84 United States Court of Appeals, Fourth Circuit United States 10 Apr 1989 WorldLII flag 1
Alaska v US Department of Transportation K 868 F2d 441; 276 USApp DC 112; 57 USLW 2552 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 28 Feb 1989 WorldLII flag 9
Poinier v Commissioner of Internal Revenue 858 F2d 917; 62 AFTR2d 88-6006; 99 ALRFed 433 United States Court of Appeals, Third Circuit United States 30 Sep 1988 WorldLII flag 4
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
Connor v Commissioner of Internal Revenue 847 F2d 985; 56 USLW 2703; 61 AFTR2d 88-1229 United States Court of Appeals, First Circuit United States 26 May 1988 WorldLII flag 7
United States v Paddack 825 F2d 504; 263 USApp DC 367 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 7 Aug 1987 WorldLII flag 5
Lara v Secretary of Interior of United States 820 F2d 1535 United States Court of Appeals, Ninth Circuit United States 8 Jul 1987 WorldLII flag 12
Doerr v United States 819 F2d 162; 59 AFTR2d 87-1275 United States Court of Appeals, Seventh Circuit United States 14 May 1987 WorldLII flag 1
Western Union Telegraph Co v FCC 815 F2d 1495; 259 USApp DC 294 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 3 Apr 1987 WorldLII flag 10
National Fuel Gas Supply Corporation v FERC 811 F2d 1563; 258 USApp DC 374 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 20 Feb 1987 WorldLII flag 50
Kennedy v Commissioner of Internal Revenue 804 F2d 1332; 59 AFTR2d 87-1191 United States Court of Appeals, Seventh Circuit United States 13 Nov 1986 WorldLII flag 4
Amato v Western Union Int'l, Inc 773 F2d 1402 United States Court of Appeals, Second Circuit United States 12 Sep 1985 WorldLII flag 64
Atkins v Parker 472 US 115; 86 L Ed 2d 81; 105 SCt 2520 United States Supreme Court United States 4 Jun 1985 WorldLII flag 65
Robinson v Commissioner of Internal Revenue 675 F2d 774 United States Court of Appeals, Fifth Circuit United States 14 May 1982 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner v Portland Cement Co of Utah 450 US 156; 101 SCt 1037; 67 L Ed 2d 140 United States Supreme Court United States 3 Mar 1981 WorldLII flag 43
Jewett v Commissioner of Internal Revenue 638 F2d 93 United States Court of Appeals, Ninth Circuit United States 18 Feb 1981 WorldLII flag 2
Cottrell v Commissioner 628 F2d 1127 United States Court of Appeals, Eighth Circuit United States 3 Sep 1980 WorldLII flag 12
Rolin v Commissioner of Internal Revenue 588 F2d 368 United States Court of Appeals, Second Circuit United States 6 Dec 1978 WorldLII flag 2
[1976] PL 94-455 [1976] PL 94-455 United Kingdom circa 1976 Westlaw flag 32
Keinath v Commissioner of Internal Revenue 480 F2d 57 United States Court of Appeals, Eighth Circuit United States 1 Jun 1973 WorldLII flag 8
Bel v United States 452 F2d 683 United States Court of Appeals, Fifth Circuit United States 9 Dec 1971 WorldLII flag 15
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
Hardenbergh v Commissioner of Internal Revenue 198 F2d 63 United States Court of Appeals, Eighth Circuit United States 13 Oct 1952 WorldLII flag 8
Smith v Shaughnessy 318 US 176; 87 L Ed 690; 63 SCt 545 United States Supreme Court United States 15 Feb 1943 WorldLII flag 36
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 109
Estate of Sanford v Commissioner 308 US 39; 84 L Ed 20; 60 SCt 51 United States Supreme Court United States 4 Dec 1939 WorldLII flag 107
Cory v White 452 US 904; 69 L Ed 2d 404; 101 SCt 3028 United States Supreme Court United States circa 1939 Westlaw flag 8
Rothman v Pacific Telephone & Telegraph Co 406 US 919; 32 L Ed 2d 118; 92 SCt 1770 United States Supreme Court United States Westlaw flag 32
344 US 836; 73 SCt 45; 97 l Ed 650 344 US 836; 73 SCt 45; 97 L Ed 650 United States Supreme Court United States Westlaw flag 16
290 US 641 290 US 641; 78 L Ed 557; 54 SCt 60 United States Supreme Court United States Westlaw flag 11
Cottrell v Commissioner 72 Tax Cas 489 United Kingdom flag 2
Estate of Halbach v Commissioner 71 Tax Cas 141 United Kingdom flag 1
70 Tax Cas 430 70 Tax Cas 430 United Kingdom flag 1
Estate of Rolin v Commissioner of Internal Revenue 68 Tax Cas 919 United Kingdom flag 3
Brown v Routzahn 63 F2d 914 United States Westlaw flag 13
Keinath v Commissioner 58 Tax Cas 352 United Kingdom flag 2
Fuller v Commissioner 37 Tax Cas 147 United Kingdom flag 2

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