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
Westpac Pacific Food v Commissioner of Internal Revenue	451 F3d 970	United States Court of Appeals, Ninth Circuit	United States	21 Jun 2006	WorldLII
Milenbach v Commissioner of Internal Revenue	318 F3d 924	United States Court of Appeals, Ninth Circuit	United States	6 Feb 2003	WorldLII	7
Toberman v Commissioner of Internal Revenue	294 F3d 985	United States Court of Appeals, Eighth Circuit	United States	20 Jun 2002	WorldLII
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
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
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
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
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
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
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
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
Faris v Commissioner of Internal Revenue	[1991] USCA10 682	United States Court of Appeals, Tenth Circuit	United States	23 Jul 1991	WorldLII
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
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
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
Zarin v Commissioner of Internal Revenue	66 AFTR2d 90-5679	United States Court of Appeals, Third Circuit	United States	10 Oct 1990	WorldLII
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Yarbro v Commissioner of Internal Revenue	737 F2d 479	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1984	WorldLII	4
Saunders v Rhode Island	731 F2d 81	United States Court of Appeals, Eleventh Circuit	United States	9 Jan 1984	WorldLII	3

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
Estate Levine v Commissioner of Internal Revenue	634 F2d 12	United States Court of Appeals, Second Circuit	United States	10 Jul 1980	WorldLII	4
National Muffler Dealers Ass'n v United States	99 SCt 1304	United States Supreme Court	United States	20 Mar 1979	WorldLII	104
Millar v Commissioner of Internal Revenue	577 F2d 212	United States Court of Appeals, Third Circuit	United States	12 Jun 1978	WorldLII	5
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	38
[1976-1] CB 214	[1976-1] CB 214			circa 1976		1
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	159
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII	53
Woodsam Associates v Commissioner of Internal Revenue	198 F2d 357	United States Court of Appeals, Second Circuit	United States	8 Jul 1952	WorldLII	6
Commissioner of Internal Revenue v Jacobson	336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358	United States Supreme Court	United States	17 Jan 1949	WorldLII	88
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	223
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII	119
Mendham Corporation v Commissioner	(1947) 9 Tax Cas 320		United Kingdom	circa 1947		4
United States v Hendler	303 US 564; 82 L Ed 1018; 58 SCt 655	United States Supreme Court	United States	28 Mar 1938	WorldLII	18
[1938] Act 52	[1938] Act 52		United Kingdom	circa 1938		6
[1938] Act 3	[1938] Act 3		United Kingdom	circa 1938		1
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII	55
651 f2d 1058	651 F2d 1058		United States	circa 1948	Westlaw	1
Gibson Products Co v United States	637 F2d 1041		United States	circa 1948	Westlaw	10
465 PL 95-600	465 PL 95-600		United Kingdom	circa 1948	Westlaw	1
Miller v Webster	456 US 960; 72 L Ed 2d 484	United States Supreme Court	United States	circa 1948	Westlaw	74
National Muffler Dealers Assn v United States	440 US 472	United States Supreme Court	United States	circa 1948	Westlaw	104
Scott v United States	439 US 1046; 58 L Ed 2d 705	United States Supreme Court	United States	circa 1948	Westlaw	41
153 f2d 504	153 F2d 504		United States	circa 1948	Westlaw	4
82 Columbia Law Review 1498	82 Columbia Law Review 1498	Columbia Law Review	United States	circa 1948	HeinOnline / LexisNexis	2
Estate of Delman v Commissioner	73 Tax Cas 15		United Kingdom	circa 1948		4
70 Tax Cas 756	70 Tax Cas 756		United Kingdom	circa 1948		1
Millar v Commissioner	67 Tax Cas 656		United Kingdom	circa 1948		4
Commissioner v Rail Joint Co	61 F2d 751		United States	circa 1948	Westlaw	4
Peninsula Properties Co , Ltd v Commissioner	47 BTA 84		United States	circa 1948		1
Lakeland Grocery Co v Commissioner	36 BTA 289		United States	circa 1948		2
"Tax Shelters, Nonrecourse Debt, and the Crane Case"	33 Tax Law Review 277	Tax Law Review	United States		HeinOnline / Westlaw	5
Fulton Gold Corporation v Commissioner	31 BTA 519		United States			4
27 Tax Law Review 525	27 Tax Law Review 525	Tax Law Review	United States		HeinOnline / Westlaw	1
Taxable Event, Amount Realized and Related Problems of Basis	26 Buffalo Law Review 219	Buffalo Law Review	United States		HeinOnline / LexisNexis	1
Fashion Park, Inc v Commissioner	21 Tax Cas 600		United Kingdom			3
Tufts v Commissioner	18 Wake Forest Law Review 1	Wake Forest Law Review	United States		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		HeinOnline / LexisNexis	1
6 Tax Law Review 319	6 Tax Law Review 319	Tax Law Review	United States		HeinOnline / Westlaw	1
Lutz & Schramm Co v Commissioner	1 Tax Cas 682		United Kingdom			2

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