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Commissioner v Groetzinger   flag  32

480 US 23; 94 L Ed 2d 25; 107 SCt 980
United States Supreme Court
United States
24th February, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Watkins v Commissioner Internal Revenue 447 F3d 1269 United States Court of Appeals, Tenth Circuit United States 10 May 2006 WorldLII flag 1
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
United States v J Gleason 432 F3d 678 United States Court of Appeals, Sixth Circuit United States 29 Dec 2005 WorldLII flag
Aw Wilson v Fairfax County School Board 372 F3d 674 United States Court of Appeals, Fourth Circuit United States 24 Jun 2004 WorldLII flag 2
United States v J Maginnis 356 F3d 1179 United States Court of Appeals, Ninth Circuit United States 30 Jan 2004 WorldLII flag 4
Bot v Commissioner of Internal Revenue 353 F3d 595 United States Court of Appeals, Eighth Circuit United States 22 Dec 2003 WorldLII flag 1
Kanter v Commissioner of Internal Revenue 337 F3d 833 United States Court of Appeals, Seventh Circuit United States 24 Jul 2003 WorldLII flag 9
Central States Southeast Southwest Areas Pension Fund v S Neiman 285 F3d 587 United States Court of Appeals, Seventh Circuit United States 2 Apr 2002 WorldLII flag 1
See Cent States, Southeast and Southwest Areas Pension Fund v White 258 F3d 636 United States Court of Appeals, Seventh Circuit United States 20 Jul 2001 WorldLII flag 9
Central States, Southeast & Southwest Areas Pension Fund v Fulkerson 238 F3d 891 United States Court of Appeals, Seventh Circuit United States 29 Jan 2001 WorldLII flag 10
Central States, Southeast and Southwest Areas Pension Fund, a pension trust; and Marion M Winstead; R Jerry Cook; Howard McDougall; Robert J Baker; R v Pulliam, SR; Arthur H Bunte, JR; Harold D Leu, present trustee, and Raymond Cash, present trustee, Plaintiffs/Appellants/Cross-Appellees, v Creative Development Co, a Louisiana Partnership, Terry Smith, partner; Sandra Theriot Smith, partner; Jack Rome, JR , partner; Suzanne McCraine Rome, Defendants/Appellees/Cross-Appellants United States Court of Appeals, Fifth Circuit United States 1 Nov 2000 WorldLII flag
Bell, Appellant, v Commissioner of Internal Revenue, Appellee 200 F3d 545 United States Court of Appeals, Eighth Circuit United States 5 Jan 2000 WorldLII flag
Ldl Research Development II Ltd v Commissioner of Internal Revenue 124 F3d 1338; 80 AFTR2d 97-6548 United States Court of Appeals, Tenth Circuit United States 8 Sep 1997 WorldLII flag 4
American Academy of Family Physicians v United States 91 F3d 1155; 78 AFTR2d 96-5868 United States Court of Appeals, Eighth Circuit United States 6 Aug 1996 WorldLII flag
Matthews v Commissioner of Internal Revenue 77 AFTR2d 96-427; 99 F3d 400 United States Court of Appeals, Second Circuit United States 8 Dec 1995 WorldLII flag
Westbrook v Commissioner of Internal Revenue 68 F3d 868; 76 AFTR2d 95-7397 United States Court of Appeals, Fifth Circuit United States 30 Oct 1995 WorldLII flag 7
Sealy Power Ltd v Commissioner of Internal Revenue 46 F3d 382; 75 AFTR2d 95-1213 United States Court of Appeals, Fifth Circuit United States 15 Feb 1995 WorldLII flag 2
Hendricks v Commissioner Internal Revenue Service 32 F3d 94; 74 AFTR2d 94-5841 United States Court of Appeals, Fourth Circuit United States 10 Aug 1994 WorldLII flag 4
Harris v Commissioner of Internal Revenue 16 F3d 75; 73 AFTR2d 94-1356 United States Court of Appeals, Fifth Circuit United States 10 Mar 1994 WorldLII flag 6
Central States Southeast and Southwest Areas Pension Fund v Ditello 974 F2d 887 United States Court of Appeals, Seventh Circuit United States 8 Sep 1992 WorldLII flag 9
Central States Southeast Southwest Pension Fund Rv v Personnel Inc 974 F2d 789; 15 Employee Benefits Cas 2184 United States Court of Appeals, Seventh Circuit United States 20 Aug 1992 WorldLII flag 7
Frick v Commissioner of Internal Revenue [1990] USCA7 933 United States Court of Appeals, Seventh Circuit United States 18 Oct 1990 WorldLII flag
Portland Golf Club v Commissioner 497 US 154; 111 L Ed 2d 126; 110 SCt 2780 United States Supreme Court United States 21 Jun 1990 WorldLII flag 7
Antonides v Commissioner of Internal Revenue 893 F2d 656; 65 AFTR2d 90-521 United States Court of Appeals, Fourth Circuit United States 11 Jan 1990 WorldLII flag 9
Estate of Yaeger v Commissioner of Internal Revenue 889 F2d 29; 64 AFTR2d 89-5801 United States Court of Appeals, Second Circuit United States 7 Nov 1989 WorldLII flag 5
West Virginia State Medical Association v Commissioner of Internal Revenue 882 F2d 123; 64 AFTR2d 89-5397 United States Court of Appeals, Fourth Circuit United States 16 Aug 1989 WorldLII flag
North Ridge Country Club v Commissioner Internal Revenue Service 877 F2d 750; 57 USLW 2744; 64 AFTR2d 89-5020; 110 ALRFed 83 United States Court of Appeals, Ninth Circuit United States 6 Jun 1989 WorldLII flag 3
Swartz v Commissioner of Internal Revenue 876 F2d 657; 64 AFTR2d 89-5001 United States Court of Appeals, Eighth Circuit United States 2 Jun 1989 WorldLII flag 3
Remuzzi v Commissioner of Internal Revenue [1989] USCA4 98 United States Court of Appeals, Fourth Circuit United States 17 Jan 1989 WorldLII flag
McManus III v Internal Revenue Service [1988] USCA4 2100 United States Court of Appeals, Fourth Circuit United States 23 Dec 1988 WorldLII flag
United States v Gurtunca 836 F2d 283; 61 AFTR2d 88-504 United States Court of Appeals, Seventh Circuit United States 16 Dec 1987 WorldLII flag 12
Levin v Commissioner of Internal Revenue 832 F2d 403; 60 AFTR2d 87-5884 United States Court of Appeals, Seventh Circuit United States 20 Oct 1987 WorldLII flag 15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Inland Revenue Commissioners; Ex parte Mead [1993] 1 All ER 772; 65 Tax Cas 1 United Kingdom circa 1993 LexisNexis flag 31
Groetzinger v Commissioner of Internal Revenue 771 F2d 269; 54 USLW 2136; 56 AFTR2d 85-5683 United States Court of Appeals, Seventh Circuit United States 21 Aug 1985 WorldLII flag 6
Estate of Cull v Commissioner of Internal Revenue 746 F2d 1148 United States Court of Appeals, Sixth Circuit United States 23 Oct 1984 WorldLII flag 3
United States v Peterson 746 F2d 813 United States Court of Appeals, Eleventh Circuit United States 1 Oct 1984 WorldLII flag 29
Gajewski v Commissioner of Internal Revenue 723 F2d 1062 United States Court of Appeals, Second Circuit United States 15 Dec 1983 WorldLII flag 7
Moller v United States 721 F2d 810 United States Court of Appeals, Federal Circuit United States 18 Nov 1983 WorldLII flag 3
Gestrich v C I R 681 F2d 805 United States Court of Appeals, Third Circuit United States 13 Apr 1982 WorldLII flag 18
Purvis v Commissioner of Internal Revenue 530 F2d 1332 United States Court of Appeals, Ninth Circuit United States 23 Feb 1976 WorldLII flag 5
Snow v Commissioner 416 US 500; 94 SCt 1876; 40 L Ed 2d 336 United States Supreme Court United States 13 May 1974 WorldLII flag 27
Flood v Kuhn 407 US 258; 92 SCt 2099; 32 L Ed 2d 728 United States Supreme Court United States 19 Jun 1972 WorldLII flag 62
United States v Skelly Oil Co 394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379 United States Supreme Court United States 2 Jun 1969 WorldLII flag 36
Marchetti v United States 390 US 39; 19 L Ed 2d 889; 88 SCt 697; 19 L Ed 889 United States Supreme Court United States 29 Jan 1968 WorldLII flag 486
United States v Ingham 389 US 931; 88 SCt 295; 19 L Ed 2d 292 United States Supreme Court United States 6 Nov 1967 WorldLII flag 41
Bessenyey v Commissioner of Internal Revenue 379 F2d 252 United States Court of Appeals, Second Circuit United States 6 Apr 1967 WorldLII flag 12
Main Line Distributors Inc v Commissioner of Internal Revenue 321 F2d 562 United States Court of Appeals, Sixth Circuit United States 9 Aug 1963 WorldLII flag 1
Whipple v Commissioner 373 US 193; 10 L Ed 2d 288; 83 SCt 1168 United States Supreme Court United States 17 Jun 1963 WorldLII flag 73
United States v Gilmore 372 US 39; 9 L Ed 2d 570; 83 SCt 623 United States Supreme Court United States 18 Feb 1963 WorldLII flag 85
Trent v Commissioner of Internal Revenue 291 F2d 669 United States Court of Appeals, Second Circuit United States 8 May 1961 WorldLII flag 28
Commissioner of Internal Revenue v Nubar 185 F2d 584 United States Court of Appeals, Fourth Circuit United States 13 Oct 1950 WorldLII flag 16
United States v Pyne 313 US 127; 85 L Ed 1231; 61 SCt 893 United States Supreme Court United States 28 Apr 1941 WorldLII flag 12
City Bank Farmers Trust Co v Helvering 313 US 121; 85 L Ed 1227; 61 SCt 896 United States Supreme Court United States 28 Apr 1941 WorldLII flag 11
Higgins v Commissioner 312 US 212; 85 L Ed 783; 61 SCt 475 United States Supreme Court United States 3 Mar 1941 WorldLII flag 111
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Deputy v DuPont 308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363 United States Supreme Court United States 8 Jan 1940 WorldLII flag 302
Snyder v Commissioner 295 US 134; 79 L Ed 1351; 55 SCt 737 United States Supreme Court United States 29 Apr 1935 WorldLII flag 8
Charles Ilfeld Co v Hernandez 292 US 62; 78 L Ed 1127; 54 SCt 596 United States Supreme Court United States 2 Apr 1934 WorldLII flag 24
Flint v Stone Tracy Co 220 US 107; 31 SCt 342; 55 L Ed 389; 55 L Ed 589 United States Supreme Court United States 13 Mar 1911 WorldLII flag 135
Noto v United States 770 F2d 1073 United States circa 1963 Westlaw flag 25
Baxter v United States 633 FSupp 912 United States Westlaw flag 1
Ditunno See Noto v United States 598 FSupp 440 United States circa 1963 Westlaw flag 2
Levin v United States 597 F2d 760; 220 Ct Cl 197 United States circa 1963 Westlaw flag 6
475 US 1080 475 US 1080; 89 L Ed 2d 714; 106 SCt 1456 United States Supreme Court United States circa 1963 Westlaw flag 10
472 US 1007 472 US 1007; 86 L Ed 2d 717; 105 SCt 2701 United States Supreme Court United States circa 1963 Westlaw flag 13
469 US 818 469 US 818; 83 L Ed 2d 53; 105 SCt 109 United States Supreme Court United States Westlaw flag 39
467 US 1251 467 US 1251; 82 L Ed 2d 839 United States Supreme Court United States circa 1963 Westlaw flag 62
341 US 925; 71 SCt 796; 95 l Ed 1357 341 US 925; 71 SCt 796; 95 L Ed 1357 United States Supreme Court United States circa 1963 Westlaw flag 8
Fuld v Commissioner 139 F2d 465 United States circa 1963 Westlaw flag 8
82 Tax Cas 793 82 Tax Cas 793 United Kingdom circa 1963 flag 2
Ditunno v Commissioner 80 Tax Cas 362 United Kingdom circa 1963 flag 5
Gestrich v Commissioner 74 Tax Cas 525 United Kingdom circa 1963 flag 4
"Some Reflections on the Reading of Statutes" 47 Columbia Law Review 527 Columbia Law Review United States HeinOnline / LexisNexis flag 113
39 Tax Lawyer 737 39 Tax Lawyer 737 Tax Lawyer United States HeinOnline flag 2
38 Tax Lawyer 759 38 Tax Lawyer 759 Tax Lawyer United States HeinOnline flag 1
15 University of Baltimore Law Review 108 15 University of Baltimore Law Review 108 University of Baltimore Law Review United States HeinOnline / LexisNexis flag 1
11 Florida State University Law Review 949 11 Florida State University Law Review 949 Florida State University Law Review United States HeinOnline / Westlaw flag 1

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