Commissioner v Tufts 35

461 US 300; 103 SCt 1826; 75 L Ed 2d 863

United States Supreme Court

United States

2nd May, 1983

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII	38
Vukasovich, Inc v Commissioner	790 F2d 1409; 58 AFTR2d 86-5107	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1986	WorldLII	27
United States v Centennial Savings Bank FSB	499 US 573; 113 L Ed 2d 608; 111 SCt 1512	United States Supreme Court	United States	17 Apr 1991	WorldLII	23
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII	17
Odend'Hal v Commissioner of Internal Revenue	748 F2d 908; 55 AFTR2d 85-319	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII	15
Ebben v Commissioner of Internal Revenue	783 F2d 906; 57 AFTR2d 86-901	United States Court of Appeals, Ninth Circuit	United States	25 Feb 1986	WorldLII	14
William Salcer Panfeld Edelman v Envicon Equities Corporation	744 F2d 935	United States Court of Appeals, Second Circuit	United States	19 Sep 1984	WorldLII	12
Commissioner v Indianapolis Power & Light Co	493 US 203; 107 L Ed 2d 591; 110 SCt 589	United States Supreme Court	United States	9 Jan 1990	WorldLII	11
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII	10
Jerry Pritchett v Commissioner of Internal Revenue	827 F2d 644; 60 AFTR2d 87-5569	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1987	WorldLII	9
Milenbach v Commissioner of Internal Revenue	318 F3d 924	United States Court of Appeals, Ninth Circuit	United States	6 Feb 2003	WorldLII	7
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII	7
Estate of Waters v Commissioner of Internal Revenue	48 F3d 838; 75 AFTR2d 95-1356	United States Court of Appeals, Fourth Circuit	United States	6 Mar 1995	WorldLII	5
Owen v Commissioner Internal Revenue Service	881 F2d 832; 64 AFTR2d 89-5386	United States Court of Appeals, Ninth Circuit	United States	9 Aug 1989	WorldLII	4
Indianapolis Power Light Co v Commissioner of Internal Revenue	857 F2d 1162; 62 AFTR2d 88-5708	United States Court of Appeals, Seventh Circuit	United States	20 Sep 1988	WorldLII	4
Yarbro v Commissioner of Internal Revenue	737 F2d 479	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1984	WorldLII	4
L & C Springs Associates, Century Capital Corporation, and Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	188 F3d 866	United States Court of Appeals, Seventh Circuit	United States	18 Aug 1999	WorldLII	3
Prairie States Life Insurance Co v United States	828 F2d 1222; 60 AFTR2d 87-5308	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1987	WorldLII	3
Oxford Life Insurance Co v United States	790 F2d 1370; 58 AFTR2d 86-5092	United States Court of Appeals, Ninth Circuit	United States	30 May 1986	WorldLII	3
Saunders v Rhode Island	731 F2d 81	United States Court of Appeals, Eleventh Circuit	United States	9 Jan 1984	WorldLII	3
Preslar v Commissioner of Internal Revenue	167 F3d 1323; 83 AFTR2d 99-851	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1999	WorldLII	2
Peracchi v Commissioner of Internal Revenue	143 F3d 487; 81 AFTR2d 98-1754	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII	2
Chilingirian v Commissioner of Internal Revenue	918 F2d 1251; 66 AFTR2d 90-5901	United States Court of Appeals, Sixth Circuit	United States	14 Nov 1990	WorldLII	2
Estate of Juden v Commissioner of Internal Revenue	865 F2d 960; 63 AFTR2d 89-595	United States Court of Appeals, Eighth Circuit	United States	20 Jan 1989	WorldLII	2
Allan Dc v Commissioner of Internal Revenue	856 F2d 1169; 62 AFTR2d 88-5715	United States Court of Appeals, Eighth Circuit	United States	16 Sep 1988	WorldLII	2
American Valmar International Ltd , Inc & Valeri Markovski, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	229 F3d 98	United States Court of Appeals, Second Circuit	United States	4 Oct 2000	WorldLII	1
Merkel; Ladonna K Merkel; David a Hepburn, and Nancy J Hepburn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	192 F3d 844	United States Court of Appeals, Ninth Circuit	United States	17 Sep 1999	WorldLII	1
Briarpark Ltd v Commissioner of Internal Revenue	163 F3d 313; 83 AFTR2d 99-312	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1999	WorldLII	1
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII	1
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Toberman v Commissioner of Internal Revenue	294 F3d 985	United States Court of Appeals, Eighth Circuit	United States	20 Jun 2002	WorldLII
Faris v Commissioner of Internal Revenue	[1991] USCA10 682	United States Court of Appeals, Tenth Circuit	United States	23 Jul 1991	WorldLII
Zarin v Commissioner of Internal Revenue	66 AFTR2d 90-5679	United States Court of Appeals, Third Circuit	United States	10 Oct 1990	WorldLII
Lamm v Commissioner of Internal Revenue	873 F2d 194; 63 AFTR2d 89-1235	United States Court of Appeals, Eighth Circuit	United States	24 Apr 1989	WorldLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the Salt Deduction"	(2008) 106 Michigan Law Review 805	Galle, Brian	United States	1 Jan 2008	WorldLII

Legislation Cited

Legislation Name	Provision
Sixteenth Amendment

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
153 f2d 504	153 F2d 504		United States		Westlaw	4
Estate of Delman v Commissioner	73 Tax Cas 15		United Kingdom			4
Millar v Commissioner	67 Tax Cas 656		United Kingdom			4
Commissioner v Rail Joint Co	61 F2d 751		United States		Westlaw	4
Fulton Gold Corporation v Commissioner	31 BTA 519		United States			4
L & C Springs Associates, Century Capital Corporation, and Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	188 F3d 866	United States Court of Appeals, Seventh Circuit	United States	18 Aug 1999	WorldLII	3
Prairie States Life Insurance Co v United States	828 F2d 1222; 60 AFTR2d 87-5308	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1987	WorldLII	3
Oxford Life Insurance Co v United States	790 F2d 1370; 58 AFTR2d 86-5092	United States Court of Appeals, Ninth Circuit	United States	30 May 1986	WorldLII	3
Saunders v Rhode Island	731 F2d 81	United States Court of Appeals, Eleventh Circuit	United States	9 Jan 1984	WorldLII	3
Fashion Park, Inc v Commissioner	21 Tax Cas 600		United Kingdom	circa 1984		3
Preslar v Commissioner of Internal Revenue	167 F3d 1323; 83 AFTR2d 99-851	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1999	WorldLII	2
Peracchi v Commissioner of Internal Revenue	143 F3d 487; 81 AFTR2d 98-1754	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII	2
Chilingirian v Commissioner of Internal Revenue	918 F2d 1251; 66 AFTR2d 90-5901	United States Court of Appeals, Sixth Circuit	United States	14 Nov 1990	WorldLII	2
Estate of Juden v Commissioner of Internal Revenue	865 F2d 960; 63 AFTR2d 89-595	United States Court of Appeals, Eighth Circuit	United States	20 Jan 1989	WorldLII	2
Allan Dc v Commissioner of Internal Revenue	856 F2d 1169; 62 AFTR2d 88-5715	United States Court of Appeals, Eighth Circuit	United States	16 Sep 1988	WorldLII	2
82 Columbia Law Review 1498	82 Columbia Law Review 1498	Columbia Law Review	United States	circa 1988	HeinOnline / LexisNexis	2
Lakeland Grocery Co v Commissioner	36 BTA 289		United States	circa 1988		2
Lutz & Schramm Co v Commissioner	1 Tax Cas 682		United Kingdom	circa 1988		2
American Valmar International Ltd , Inc & Valeri Markovski, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	229 F3d 98	United States Court of Appeals, Second Circuit	United States	4 Oct 2000	WorldLII	1
Merkel; Ladonna K Merkel; David a Hepburn, and Nancy J Hepburn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	192 F3d 844	United States Court of Appeals, Ninth Circuit	United States	17 Sep 1999	WorldLII	1
Briarpark Ltd v Commissioner of Internal Revenue	163 F3d 313; 83 AFTR2d 99-312	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1999	WorldLII	1
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII	1
[1976-1] CB 214	[1976-1] CB 214			circa 1976		1
[1938] Act 3	[1938] Act 3		United Kingdom	circa 1938		1
651 f2d 1058	651 F2d 1058		United States	circa 1990	Westlaw	1
465 PL 95-600	465 PL 95-600		United Kingdom	circa 1990	Westlaw	1
70 Tax Cas 756	70 Tax Cas 756		United Kingdom			1
Peninsula Properties Co , Ltd v Commissioner	47 BTA 84		United States	circa 1990		1
27 Tax Law Review 525	27 Tax Law Review 525	Tax Law Review	United States	circa 1990	HeinOnline / Westlaw	1
Taxable Event, Amount Realized and Related Problems of Basis	26 Buffalo Law Review 219	Buffalo Law Review	United States	circa 1990	HeinOnline / LexisNexis	1
Tufts v Commissioner	18 Wake Forest Law Review 1	Wake Forest Law Review	United States	circa 1990	HeinOnline / LexisNexis	1
Tufts v Commissioner: Amount Realized Ltd to Fair Market Value	15 UC Davis Law Review 577	U.C. Davis Law Review	United States	circa 1990	HeinOnline / LexisNexis	1
6 Tax Law Review 319	6 Tax Law Review 319	Tax Law Review	United States	circa 1990	HeinOnline / Westlaw	1
"Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the Salt Deduction"	(2008) 106 Michigan Law Review 805	Galle, Brian	United States	1 Jan 2008	WorldLII
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Toberman v Commissioner of Internal Revenue	294 F3d 985	United States Court of Appeals, Eighth Circuit	United States	20 Jun 2002	WorldLII
Faris v Commissioner of Internal Revenue	[1991] USCA10 682	United States Court of Appeals, Tenth Circuit	United States	23 Jul 1991	WorldLII
Zarin v Commissioner of Internal Revenue	66 AFTR2d 90-5679	United States Court of Appeals, Third Circuit	United States	10 Oct 1990	WorldLII
Lamm v Commissioner of Internal Revenue	873 F2d 194; 63 AFTR2d 89-1235	United States Court of Appeals, Eighth Circuit	United States	24 Apr 1989	WorldLII

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