672 f2d 924
|
672 F2d 924
|
|
United States
|
|
Westlaw
|
|
30
|
Central Penn Nat Bank v Trustees of Property of Penn Central Transp Co
|
408 US 923; 33 L Ed 2d 334; 92 SCt 2492
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
29
|
Kanawha Gas Utilities Co v Commissioner of Internal Revenue
|
214 F2d 685
|
United States Court of Appeals, Fifth Circuit
|
United States
|
21 Jul 1954
|
WorldLII
|
|
27
|
449 US 842
|
449 US 842; 101 SCt 122
|
United States Supreme Court
|
United States
|
circa 1954
|
Westlaw
|
|
25
|
Chisholm v Commissioner
|
79 F2d 14
|
|
United States
|
circa 1954
|
Westlaw
|
|
24
|
Commissioner v Clark
|
489 US 726; 103 L Ed 2d 753; 109 SCt 1455
|
United States Supreme Court
|
United States
|
22 Mar 1989
|
WorldLII
|
|
17
|
King Enterprises, Inc v United States
|
418 F2d 511; 189 Ct Cl 466
|
|
United States
|
circa 1954
|
Westlaw
|
|
16
|
Granite Trust Co v United States
|
238 F2d 670
|
United States Court of Appeals, First Circuit
|
United States
|
30 Nov 1956
|
WorldLII
|
|
14
|
Crenshaw v United States
|
450 F2d 472
|
United States Court of Appeals, Fifth Circuit
|
United States
|
14 Jan 1972
|
WorldLII
|
|
12
|
Kuper v Commissioner of Internal Revenue
|
533 F2d 152
|
United States Court of Appeals, Fifth Circuit
|
United States
|
9 Jun 1976
|
WorldLII
|
|
9
|
Aeroquip-Vickers Inc v Commissioner of Internal Revenue
|
347 F3d 173
|
United States Court of Appeals, Sixth Circuit
|
United States
|
21 Jan 2004
|
WorldLII
|
|
8
|
McDonald's Restaurants of Illinois Inc v Commissioner of Internal Revenue
|
688 F2d 520
|
United States Court of Appeals, Seventh Circuit
|
United States
|
14 Sep 1982
|
WorldLII
|
|
8
|
296 US 641; 56 SCt 174; 80 l Ed 456
|
296 US 641; 56 SCt 174; 80 L Ed 456
|
United States Supreme Court
|
United States
|
circa 2004
|
Westlaw
|
|
8
|
True v United States
|
190 F3d 1165
|
United States Court of Appeals, Tenth Circuit
|
United States
|
9 Sep 1999
|
WorldLII
|
|
7
|
Security Industrial Insurance Co v United States
|
702 F2d 1234
|
United States Court of Appeals, Fifth Circuit
|
United States
|
22 Apr 1983
|
WorldLII
|
|
6
|
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue
|
614 F2d 990
|
United States Court of Appeals, Fifth Circuit
|
United States
|
2 Apr 1980
|
WorldLII
|
|
6
|
American Potash & Chemical Corporation v United States
|
399 F2d 194; 185 Ct Cl 161
|
|
United States
|
circa 2004
|
Westlaw
|
|
6
|
Burnside Veneer Co v Commissioner of Internal Revenue
|
167 F2d 214
|
|
United States
|
circa 2004
|
Westlaw
|
|
5
|
Goatcher v United States
|
944 F2d 747; 68 AFTR2d 91-5596
|
United States Court of Appeals, Tenth Circuit
|
United States
|
10 Sep 1991
|
WorldLII
|
|
4
|
Atchison Topeka and Santa Fe Railroad Co v United States
|
443 F2d 147
|
United States Court of Appeals, Tenth Circuit
|
United States
|
24 May 1971
|
WorldLII
|
|
4
|
Tax Court, Avco Mfg Corporation v C I R
|
25 Tax Cas 975
|
|
United Kingdom
|
circa 1991
|
|
|
4
|
Kornfeld v Commissioner of Internal Revenue
|
137 F3d 1231; 81 AFTR2d 98-907
|
United States Court of Appeals, Tenth Circuit
|
United States
|
3 Mar 1998
|
WorldLII
|
|
3
|
Vest v Commissioner of Internal Revenue
|
481 F2d 238
|
United States Court of Appeals, Fifth Circuit
|
United States
|
8 Aug 1973
|
WorldLII
|
|
3
|
Cherry-Burrell Corporation v United States
|
367 F2d 669
|
United States Court of Appeals, Eighth Circuit
|
United States
|
5 Oct 1966
|
WorldLII
|
|
3
|
Packard v Commissioner
|
85 Tax Cas 397
|
|
United Kingdom
|
circa 1998
|
|
|
3
|
Yamamoto v Commissioner
|
73 Tax Cas 946
|
|
United Kingdom
|
circa 1998
|
|
|
3
|
Vest v Cir
|
57 Tax Cas 128
|
|
United Kingdom
|
circa 1998
|
|
|
3
|
Brown v United States
|
329 F3d 664
|
United States Court of Appeals, Ninth Circuit
|
United States
|
1 May 2003
|
WorldLII
|
|
2
|
[1979-2] CB 156
|
[1979-2] CB 156
|
|
|
circa 1979
|
|
|
2
|
Commissioner v Day & Zimmermann, Inc
|
(1945) 151 F2d 517
|
|
United States
|
circa 1945
|
Westlaw
|
|
2
|
99-514 Sec 1804
|
99-514 SEC 1804
|
|
United States
|
circa 1945
|
|
|
2
|
Litton Indus , Inc v Commissioner
|
89 Tax Cas 1086
|
|
United Kingdom
|
|
|
|
2
|
Portland Mfg Co v Commissioner
|
56 Tax Cas 58
|
|
United Kingdom
|
|
|
|
2
|
3 Sec 332
|
3 SEC 332
|
|
United States
|
|
|
|
2
|
Cir 1983); Rosenberg, Tax Avoidance and Income Measurement
|
87 Michigan Law Review 365
|
Michigan Law Review
|
United States
|
circa 1983
|
HeinOnline / LexisNexis
|
|
1
|
Associated Wholesale Grocers, Inc v United States
|
720 FSupp 887
|
|
United States
|
circa 1998
|
Westlaw
|
|
1
|
George L Riggs, Inc v Commissioner
|
64 Tax Cas 474
|
|
United Kingdom
|
circa 1998
|
|
|
1
|
38 University of Miami Law Review 231
|
38 University of Miami Law Review 231
|
University of Miami Law Review
|
United States
|
circa 1998
|
HeinOnline / LexisNexis
|
|
1
|
24 University of Miami Law Review 60
|
24 University of Miami Law Review 60
|
University of Miami Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|