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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
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
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
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
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
Bot v Commissioner of Internal Revenue 353 F3d 595 United States Court of Appeals, Eighth Circuit United States 22 Dec 2003 WorldLII flag 1
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
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 Areas Pension Fund v S Neiman 285 F3d 587 United States Court of Appeals, Seventh Circuit United States 2 Apr 2002 WorldLII flag 1
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
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
Frick v Commissioner of Internal Revenue [1990] USCA7 933 United States Court of Appeals, Seventh Circuit United States 18 Oct 1990 WorldLII flag
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
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
Kanter v Commissioner of Internal Revenue 337 F3d 833 United States Court of Appeals, Seventh Circuit United States 24 Jul 2003 WorldLII flag 9
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
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
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
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
McManus III v Internal Revenue Service [1988] USCA4 2100 United States Court of Appeals, Fourth Circuit United States 23 Dec 1988 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
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
Remuzzi v Commissioner of Internal Revenue [1989] USCA4 98 United States Court of Appeals, Fourth Circuit United States 17 Jan 1989 WorldLII flag
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
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
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
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
United States v J Gleason 432 F3d 678 United States Court of Appeals, Sixth Circuit United States 29 Dec 2005 WorldLII flag
United States v J Maginnis 356 F3d 1179 United States Court of Appeals, Ninth Circuit United States 30 Jan 2004 WorldLII flag 4
Watkins v Commissioner Internal Revenue 447 F3d 1269 United States Court of Appeals, Tenth Circuit United States 10 May 2006 WorldLII flag 1
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
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

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"Some Reflections on the Reading of Statutes" 47 Columbia Law Review 527 Columbia Law Review United States HeinOnline / LexisNexis flag 113
Baxter v United States 633 FSupp 912 United States Westlaw flag 1
Bessenyey v Commissioner of Internal Revenue 379 F2d 252 United States Court of Appeals, Second Circuit United States 6 Apr 1967 WorldLII flag 12
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
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
Commissioner of Internal Revenue v Nubar 185 F2d 584 United States Court of Appeals, Fourth Circuit United States 13 Oct 1950 WorldLII flag 16
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
Ditunno See Noto v United States 598 FSupp 440 United States Westlaw flag 2
Ditunno v Commissioner 80 Tax Cas 362 United Kingdom flag 5
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
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
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
Fuld v Commissioner 139 F2d 465 United States circa 1984 Westlaw flag 8
Gajewski v Commissioner of Internal Revenue 723 F2d 1062 United States Court of Appeals, Second Circuit United States 15 Dec 1983 WorldLII flag 7
Gestrich v C I R 681 F2d 805 United States Court of Appeals, Third Circuit United States 13 Apr 1982 WorldLII flag 18
Gestrich v Commissioner 74 Tax Cas 525 United Kingdom circa 1983 flag 4
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
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
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
Levin v United States 597 F2d 760; 220 Ct Cl 197 United States circa 1985 Westlaw flag 6
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
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
Moller v United States 721 F2d 810 United States Court of Appeals, Federal Circuit United States 18 Nov 1983 WorldLII flag 3
Noto v United States 770 F2d 1073 United States circa 1963 Westlaw flag 25
Purvis v Commissioner of Internal Revenue 530 F2d 1332 United States Court of Appeals, Ninth Circuit United States 23 Feb 1976 WorldLII flag 5
R v Inland Revenue Commissioners; Ex parte Mead [1993] 1 All ER 772; 65 Tax Cas 1 United Kingdom circa 1993 LexisNexis flag 31
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
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
Trent v Commissioner of Internal Revenue 291 F2d 669 United States Court of Appeals, Second Circuit United States 8 May 1961 WorldLII flag 28
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
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
United States v Peterson 746 F2d 813 United States Court of Appeals, Eleventh Circuit United States 1 Oct 1984 WorldLII flag 29
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
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
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
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
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
38 Tax Lawyer 759 38 Tax Lawyer 759 Tax Lawyer United States HeinOnline flag 1
39 Tax Lawyer 737 39 Tax Lawyer 737 Tax Lawyer United States HeinOnline flag 2
82 Tax Cas 793 82 Tax Cas 793 United Kingdom flag 2
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 Westlaw flag 8
467 US 1251 467 US 1251; 82 L Ed 2d 839 United States Supreme Court United States Westlaw flag 62
469 US 818 469 US 818; 83 L Ed 2d 53; 105 SCt 109 United States Supreme Court United States Westlaw flag 39
472 US 1007 472 US 1007; 86 L Ed 2d 717; 105 SCt 2701 United States Supreme Court United States Westlaw flag 13
475 US 1080 475 US 1080; 89 L Ed 2d 714; 106 SCt 1456 United States Supreme Court United States Westlaw flag 10

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