Pleasant Summit Land Corporation v Commissioner 19

863 F2d 263; 63 AFTR2d 89-679

United States Court of Appeals, Third Circuit

United States

30th January, 1989

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Neonatology Associates Pa v Commissioner of Internal Revenue	299 F3d 221	United States Court of Appeals, Third Circuit	United States	29 Jul 2002	WorldLII	4
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII	7
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
Geftman v Commissioner of Internal Revenue	154 F3d 61; 82 AFTR2d 98-5617	United States Court of Appeals, Third Circuit	United States	10 Aug 1998	WorldLII	4
Brown Group Inc v Commissioner of Internal Revenue	77 F3d 217; 77 AFTR2d 96-510	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1996	WorldLII	1
Koss v United States	69 F3d 705; 76 AFTR2d 95-7316	United States Court of Appeals, Third Circuit	United States	7 Nov 1995	WorldLII	2
Federal Home Loan Mortgage Corporation v Arrott Associates Ltd	60 F3d 1037	United States Court of Appeals, Third Circuit	United States	1 Aug 1995	WorldLII
Ei Pont Nemours Co Ei v Commissioner of Internal Revenue	41 F3d 130; 74 AFTR2d 94-7125	United States Court of Appeals, Third Circuit	United States	2 Dec 1994	WorldLII	5
Kline	24 F3d 480; 62 USLW 2704	United States Court of Appeals, Third Circuit	United States	2 Jun 1994	WorldLII	13
Armstrong World Industries Inc v Commissioner of Internal Revenue	974 F2d 422; 70 AFTR2d 92-5708	United States Court of Appeals, Third Circuit	United States	9 Sep 1992	WorldLII	7
Hildebrand v Commissioner Internal Revenue Service	967 F2d 350; 70 AFTR2d 92-5134	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1992	WorldLII	5
Waren v Commissioner of Internal Revenue	[1992] USCA4 444	United States Court of Appeals, Fourth Circuit	United States	12 Mar 1992	WorldLII
Ames v Commissioner of Internal Revenue	[1991] USCA10 637	United States Court of Appeals, Tenth Circuit	United States	8 Jul 1991	WorldLII
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII	3
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
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII	8
Bailey v Commissioner of Internal Revenue	912 F2d 44; 66 AFTR2d 90-5473	United States Court of Appeals, Second Circuit	United States	21 Aug 1990	WorldLII	6
American Technology Resources v United States a Pitts	893 F2d 651; 65 AFTR2d 90-692	United States Court of Appeals, Third Circuit	United States	6 Feb 1990	WorldLII	7
Business Ventures International 88-3872 v P Olive 89-3012	893 F2d 641; 65 AFTR2d 90-717	United States Court of Appeals, Third Circuit	United States	12 Jan 1990	WorldLII	4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Estate of Isaacson v Commissioner of Internal Revenue	860 F2d 55; 62 AFTR2d 88-5877	United States Court of Appeals, Second Circuit	United States	24 Oct 1988	WorldLII	4
Minizza v Stone Container Corporation Corrugated Container Div East Plant	842 F2d 1456	United States Court of Appeals, Third Circuit	United States	26 Apr 1988	WorldLII	8
American Home Products Corporation v Barr Laboratories Inc L	56 USLW 2364	United States Court of Appeals, Third Circuit	United States	2 Dec 1987	WorldLII	3
Creque v Luis	803 F2d 92	United States Court of Appeals, Third Circuit	United States	21 Oct 1986	WorldLII	11
Anastasato v Commissioner of Internal Revenue	794 F2d 884; 58 AFTR2d 86-5349	United States Court of Appeals, Third Circuit	United States	8 Jul 1986	WorldLII	15
Odend'Hal v	471 US 1143; 86 L Ed 2d 706; 105 SCt 3552	United States Supreme Court	United States	24 Apr 1985	WorldLII	25
Anderson v City of Bessemer City	470 US 564; 84 L Ed 2d 518; 105 SCt 1504; 53 USLW 4314	United States Supreme Court	United States	19 Mar 1985	WorldLII	3296
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
Bb Rider Corporation v Commissioner of Internal Revenue	725 F2d 945	United States Court of Appeals, Third Circuit	United States	24 Jan 1984	WorldLII	8
Crc Corporation v Commissioner of Internal Revenue	693 F2d 281	United States Court of Appeals, Third Circuit	United States	16 Nov 1982	WorldLII	8
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII	10
Goodwin v C I R	691 F2d 490	United States Court of Appeals, Third Circuit	United States	16 Jul 1982	WorldLII	16
Beck v Commissioner of Internal Revenue	678 F2d 818	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1982	WorldLII	10
Pullman-Standard v Swint	456 US 273; 72 L Ed 2d 66; 102 SCt 1781; 72 L Ed 66	United States Supreme Court	United States	27 Apr 1982	WorldLII	897
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII	42
Jersey Land and Development Corporation v United States	539 F2d 311	United States Court of Appeals, Third Circuit	United States	29 Jul 1976	WorldLII	6
Juleo Inc v Commissioner of Internal Revenue	483 F2d 47	United States Court of Appeals, Third Circuit	United States	10 Dec 1973	WorldLII	6
United States v Basye	410 US 441; 93 SCt 1080; 35 L Ed 2d 412	United States Supreme Court	United States	16 Apr 1973	WorldLII	54
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII	787
Heebner v Commissioner of Internal Revenue	280 F2d 228	United States Court of Appeals, Third Circuit	United States	12 May 1960	WorldLII	13
Pennroad Corporation v Commissioner of Internal Revenue	261 F2d 325	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII	18
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII	33
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII	119
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII	269
95-600 Sec 201	95-600 SEC 201		United States	circa 1958		2
Simon v Commissioner	830 F2d 499		United States	circa 1958	Westlaw	6
Brannen v Commissioner	722 F2d 695		United States		Westlaw	28
670 f2d 855	670 F2d 855		United States		Westlaw	14
Gibson Products Co v United States	637 F2d 1041		United States		Westlaw	10
Lifetime Communities, Inc v Admin Office of the US Cts	462 US 1106; 77 L Ed 2d 1333; 103 SCt 2453	United States Supreme Court	United States		Westlaw	47
414 US 1103; 94 SCt 737; 38 l Ed 2d 559	414 US 1103; 94 SCt 737; 38 L Ed 2d 559	United States Supreme Court	United States		Westlaw	11
364 US 921	364 US 921; 5 L Ed 2d 260; 81 SCt 286	United States Supreme Court	United States		Westlaw	14
Madison Fund, Inc v Commissioner	359 US 958; 79 SCt 797; 3 L Ed 2d 765; 3 L Ed 2d 766	United States Supreme Court	United States		Westlaw	20
S & H Morley v Commissioner	87 Tax Cas 1206		United Kingdom			1
Flowers v Commissioner	80 Tax Cas 914		United Kingdom			4
Odend'hal v Commissioner	80 Tax Cas 588		United Kingdom			6
Siegel v Commissioner	78 Tax Cas 659		United Kingdom			5
S & H, Inc v Commissioner	78 Tax Cas 234		United Kingdom			2
Goodwin v Commissioner	75 Tax Cas 424		United Kingdom			4
Narver v Commissioner	75 Tax Cas 53		United Kingdom			7
Estate of Franklin v Commissioner	64 Tax Cas 752		United Kingdom			5

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback