Rice's Toyota World, Inc v Commissioner 38

752 F2d 89; 55 AFTR2d 85-580

United States Court of Appeals, Fourth Circuit

United States

7th January, 1985

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Coltec Industries Inc v United States	454 F3d 1340	United States Court of Appeals, Federal Circuit	United States	12 Jul 2006	WorldLII	3
Black Decker Corporation v United States	436 F3d 431	United States Court of Appeals, Fourth Circuit	United States	2 Feb 2006	WorldLII	2
Dow Chemical Co v United States	435 F3d 594	United States Court of Appeals, Sixth Circuit	United States	23 Jan 2006	WorldLII	2
Re: Comdisco Inc Appeal Of: Downey Savings and Loan Association Fa	434 F3d 963	United States Court of Appeals, Seventh Circuit	United States	17 Jan 2006	WorldLII
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	277 F3d 778	United States Court of Appeals, Fifth Circuit	United States	28 Dec 2001	WorldLII	4
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	254 F3d 1014	United States Court of Appeals, Eleventh Circuit	United States	20 Jun 2001	WorldLII	7
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant	253 F3d 350	United States Court of Appeals, Eighth Circuit	United States	14 Jun 2001	WorldLII	4
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII	8
Acm Partnership v Commissioner of Internal Revenue	157 F3d 231; 82 AFTR2d 98-6682	United States Court of Appeals, Third Circuit	United States	13 Oct 1998	WorldLII	12
Lee v Commissioner of Internal Revenue	155 F3d 584; 82 AFTR2d 98-6110	United States Court of Appeals, Second Circuit	United States	25 Aug 1998	WorldLII	1
United States v Adlman	134 F3d 1194; 81 AFTR2d 98-820	United States Court of Appeals, Second Circuit	United States	13 Feb 1998	WorldLII	9
Sacks v Commissioner	69 F3d 982; 64 USLW 2300; 76 AFTR2d 95-7138	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1995	WorldLII	17
United States v Wexler W	31 F3d 117; 74 AFTR2d 94-5310	United States Court of Appeals, Third Circuit	United States	12 Aug 1994	WorldLII	6
Feldman v Commissioner of Internal Revenue	20 F3d 1128; 73 AFTR2d 94-2133	United States Court of Appeals, Eleventh Circuit	United States	17 May 1994	WorldLII	8
Waters v Commissioner of Internal Revenue	978 F2d 1310; 70 AFTR2d 92-6082	United States Court of Appeals, Second Circuit	United States	21 Oct 1992	WorldLII	6
Middlesteadt v United States of America Internal Revenue Service	[1992] USCA4 1640	United States Court of Appeals, Fourth Circuit	United States	24 Sep 1992	WorldLII
Horn v Commissioner of Internal Revenue	968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	26 Jun 1992	WorldLII	3
Cd Hunt v Commissioner of Internal Revenue	938 F2d 466; 68 AFTR2d 91-5152	United States Court of Appeals, Fourth Circuit	United States	5 Aug 1991	WorldLII	5
United States v Schmidt	935 F2d 1440; 68 AFTR2d 91-5005	United States Court of Appeals, Fourth Circuit	United States	15 Jul 1991	WorldLII	23
Smith v Commissioner of Internal Revenue	937 F2d 1089; 68 AFTR2d 91-5076	United States Court of Appeals, Sixth Circuit	United States	27 Jun 1991	WorldLII	12
Gilman v Commissioner of Internal Revenue	933 F2d 143; 67 AFTR2d 91-1016	United States Court of Appeals, Second Circuit	United States	14 May 1991	WorldLII	10
Ec Muserlian v Commissioner of Internal Revenue	932 F2d 109; 67 AFTR2d 91-912	United States Court of Appeals, Second Circuit	United States	23 Apr 1991	WorldLII	2
Karr v Commissioner of Internal Revenue	924 F2d 1018; 67 AFTR2d 91-653	United States Court of Appeals, Eleventh Circuit	United States	27 Feb 1991	WorldLII	10
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
Jacobson v Commissioner of Internal Revenue	915 F2d 832; 66 AFTR2d 90-5685	United States Court of Appeals, Second Circuit	United States	5 Oct 1990	WorldLII	12
Hines v United States S Hines B	912 F2d 736; 66 AFTR2d 90-5483	United States Court of Appeals, Fourth Circuit	United States	4 Sep 1990	WorldLII	3
Pelletier v United States	[1990] USCA4 1898	United States Court of Appeals, Fourth Circuit	United States	4 Sep 1990	WorldLII
Casebeer v Commissioner of Internal Revenue	909 F2d 1360; 66 AFTR2d 90-5361	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1990	WorldLII	14
Shriver v Commissioner of Internal Revenue	899 F2d 724; 65 AFTR2d 90-994	United States Court of Appeals, Eighth Circuit	United States	16 May 1990	WorldLII	4
James Af v Commissioner of Internal Revenue	899 F2d 905; 65 AFTR2d 90-1045	United States Court of Appeals, Tenth Circuit	United States	26 Mar 1990	WorldLII	11
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII	3
Friedman v Commissioner of Internal Revenue	869 F2d 785; 63 AFTR2d 89-830	United States Court of Appeals, Fourth Circuit	United States	3 Mar 1989	WorldLII	13
Kirchman v Commissioner of Internal Revenue	862 F2d 1486; 63 AFTR2d 89-588	United States Court of Appeals, Eleventh Circuit	United States	11 Jan 1989	WorldLII	23
Sochin v Commissioner	843 F2d 351; 61 AFTR2d 88-926	United States Court of Appeals, Ninth Circuit	United States	29 Mar 1988	WorldLII	28
Marvin Nelson, Inc v Commissioner	820 F2d 1543; 60 AFTR2d 87-5272	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1987	WorldLII	15
Smith v Mann	[1987] USCA4 852	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1987	WorldLII
United States v Philatelic Leasing Ltd	794 F2d 781; 58 AFTR2d 86-5285	United States Court of Appeals, Second Circuit	United States	26 Jun 1986	WorldLII	8
Thomas v Commissioner of Internal Revenue	792 F2d 1256; 58 AFTR2d 86-5138	United States Court of Appeals, Fourth Circuit	United States	6 Jun 1986	WorldLII	11

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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
Commissioner v Tufts	461 US 300; 103 SCt 1826; 75 L Ed 2d 863	United States Supreme Court	United States	2 May 1983	WorldLII	35
Hilton v Commissioner of Internal Revenue	671 F2d 316	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1982	WorldLII	6
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII	8
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII	100
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII	42
Goldstein v Commissioner	364 F2d 734	United States Court of Appeals, Second Circuit	United States	23 Feb 1966	WorldLII	28
Bridges v Commissioner of Internal Revenue	325 F2d 180	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1963	WorldLII	12
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	151
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII	119
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Rice's Toyota World, Inc v Commissioner	81 Tax Cas 184		United Kingdom			6
Grodt & McKay Realty, Inc v Commissioner	77 Tax Cas 1221		United Kingdom			8
Hilton v Commissioner	74 Tax Cas 305		United Kingdom			4
53 Taxes The Tax Magazine 719	53 Taxes The Tax Magazine 719	Taxes: The Tax Magazine	United States		HeinOnline	1
"Tax Shelters, Nonrecourse Debt, and the Crane Case"	33 Tax Law Review 277	Tax Law Review	United States		HeinOnline / Westlaw	5

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