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Bb Rider Corporation v Commissioner of Internal Revenue   flag  8

725 F2d 945
United States Court of Appeals, Third Circuit
United States
24th January, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Pleasant Summit Land Corporation v Commissioner 863 F2d 263; 63 AFTR2d 89-679 United States Court of Appeals, Third Circuit United States 30 Jan 1989 WorldLII flag 19
Rutter v Commissioner of Internal Revenue 853 F2d 1267; 62 AFTR2d 88-5594 United States Court of Appeals, Fifth Circuit United States 7 Sep 1988 WorldLII flag 9
Estate of Spear v Commissioner of Internal Revenue 41 F3d 103; 74 AFTR2d 94-7058 United States Court of Appeals, Third Circuit United States 21 Nov 1994 WorldLII flag 7
26 663 74447 Allegheny International Inc 954 F2d 167 United States Court of Appeals, Third Circuit United States 21 Jan 1992 WorldLII flag 7
Cleland v United States 874 F2d 517 United States Court of Appeals, Eighth Circuit United States 8 May 1989 WorldLII flag 5
Centel Communications Co v Commissioner of Internal Revenue 920 F2d 1335; 67 AFTR2d 91-373 United States Court of Appeals, Seventh Circuit United States 17 Dec 1990 WorldLII flag 3
Patton v Commissioner of Internal Revenue 799 F2d 166; 58 AFTR2d 86-5709 United States Court of Appeals, Fifth Circuit United States 5 Sep 1986 WorldLII flag 3
Stratmore v Commissioner of Internal Revenue 785 F2d 419; 54 USLW 2490; 57 AFTR2d 86-977 United States Court of Appeals, Third Circuit United States 12 Mar 1986 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
United States v Generes 405 US 93; 92 SCt 827; 31 L Ed 2d 62 United States Supreme Court United States 27 Mar 1972 WorldLII flag 36
Trent v Commissioner of Internal Revenue 291 F2d 669 United States Court of Appeals, Second Circuit United States 8 May 1961 WorldLII flag 28
Dunn v Commissioner of I R S 601 F2d 599 United States Court of Appeals, Seventh Circuit United States 31 May 1979 WorldLII flag 25
Lucas v Ox Fibre Brush Co 281 US 115; 74 L Ed 733; 50 SCt 273 United States Supreme Court United States 14 Apr 1930 WorldLII flag 25
Pleasant Summit Land Corporation v Commissioner 863 F2d 263; 63 AFTR2d 89-679 United States Court of Appeals, Third Circuit United States 30 Jan 1989 WorldLII flag 19
Imbesi v Commissioner of Internal Revenue 361 F2d 640 United States Court of Appeals, Third Circuit United States 5 Nov 1965 WorldLII flag 16
Kennedy v Commissioner 671 F2d 167 United States Court of Appeals, Sixth Circuit United States 4 Feb 1982 WorldLII flag 13
Rutter v Commissioner of Internal Revenue 853 F2d 1267; 62 AFTR2d 88-5594 United States Court of Appeals, Fifth Circuit United States 7 Sep 1988 WorldLII flag 9
Stratmore v United States 420 F2d 461 United States Court of Appeals, Third Circuit United States 30 Sep 1969 WorldLII flag 9
Charles Schneider Co Inc v Commissioner of Internal Revenue 500 F2d 148 United States Court of Appeals, Eighth Circuit United States 19 Aug 1974 WorldLII flag 8
Estate of Spear v Commissioner of Internal Revenue 41 F3d 103; 74 AFTR2d 94-7058 United States Court of Appeals, Third Circuit United States 21 Nov 1994 WorldLII flag 7
26 663 74447 Allegheny International Inc 954 F2d 167 United States Court of Appeals, Third Circuit United States 21 Jan 1992 WorldLII flag 7
Abdalla v Commissioner 647 F2d 487 United States circa 1992 Westlaw flag 7
Anderson v United States 555 F2d 236 United States Court of Appeals, Ninth Circuit United States 2 Jun 1977 WorldLII flag 6
398 US 951; 90 SCt 1870; 26 l Ed 2d 291 398 US 951; 90 SCt 1870; 26 L Ed 2d 291 United States Supreme Court United States circa 1992 Westlaw flag 6
Cleland v United States 874 F2d 517 United States Court of Appeals, Eighth Circuit United States 8 May 1989 WorldLII flag 5
Golder v Commissioner of Internal Revenue 604 F2d 34 United States Court of Appeals, Ninth Circuit United States 20 Sep 1979 WorldLII flag 4
Nelson v Commissioner of Internal Revenue 281 F2d 1 United States Court of Appeals, Fifth Circuit United States 14 Jul 1960 WorldLII flag 4
26 USC 1211 26 USC 1211 United States Code United States circa 1960 LII (Cornell) flag 4
Centel Communications Co v Commissioner of Internal Revenue 920 F2d 1335; 67 AFTR2d 91-373 United States Court of Appeals, Seventh Circuit United States 17 Dec 1990 WorldLII flag 3
Patton v Commissioner of Internal Revenue 799 F2d 166; 58 AFTR2d 86-5709 United States Court of Appeals, Fifth Circuit United States 5 Sep 1986 WorldLII flag 3
Alsobrook v United States 431 FSupp 1122 United States circa 1986 Westlaw flag 2
Paula Construction Co v Commissioner of Internal Revenue 58 Tax Cas 1055 United Kingdom circa 1986 flag 2
Stratmore v Commissioner of Internal Revenue 785 F2d 419; 54 USLW 2490; 57 AFTR2d 86-977 United States Court of Appeals, Third Circuit United States 12 Mar 1986 WorldLII flag 1
91-172 Sec 513 91-172 SEC 513 United States circa 1986 flag 1
Snyder & Berman, Inc v Commissioner 116 F2d 165 United States circa 1986 Westlaw flag 1
C Wildermann Co v Commissioner 8 BTA 771 United States circa 1986 flag 1

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