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Norwest Corporation Na Na v Commissioner of Internal Revenue   flag  5

69 F3d 1404; 76 AFTR2d 95-7409
United States Court of Appeals, Eighth Circuit
United States
14th November, 1995

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 4
Bankers Trust New York Corporation and Consolidated Subsidiaries, Plaintiff-Appellant, v United States, Defendant-Appellee 225 F3d 1368 United States Court of Appeals, Federal Circuit United States 20 Sep 2000 WorldLII flag 7
United States of America, Appellee, v Jim Guy Tucker, Appellant 217 F3d 960 United States Court of Appeals, Eighth Circuit United States 3 Jul 2000 WorldLII flag 4
Amoco Corporation v Commissioner of Internal Revenue 138 F3d 1139; 81 AFTR2d 98-998 United States Court of Appeals, Seventh Circuit United States 11 Mar 1998 WorldLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Treasury Creates a Monster Australia, Beware the Hybrid Entity!" [2006] RevenueLawJl 7 Postlewaite, Philip F Australia circa 2006 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Continental Illinois Corporation v Commissioner of Internal Revenue 998 F2d 513; 72 AFTR2d 93-5308 United States Court of Appeals, Seventh Circuit United States 9 Jul 1993 WorldLII flag 10
Cottage Savings Assn v Commissioner 499 US 554; 113 L Ed 2d 589; 111 SCt 1503 United States Supreme Court United States 17 Apr 1991 WorldLII flag 47
Sargent v Commissioner of Internal Revenue 929 F2d 1252; 59 USLW 2631; 67 AFTR2d 91-718 United States Court of Appeals, Eighth Circuit United States 2 Apr 1991 WorldLII flag 11
Citizens and Southern Corporation v Commissioner of Internal Revenue 919 F2d 1492 United States Court of Appeals, Eleventh Circuit United States 22 Mar 1990 WorldLII flag 6
Chevron USA Inc v Natural Resources Defense Council, Inc 467 US 837; 81 L Ed 2d 694; (1984) 52 USLW 4845; 104 SCt 2778; 104 SCt 2778-845 United States Supreme Court United States 25 Jun 1984 WorldLII flag 4367
Dickman v Commissioner 465 US 330; 79 L Ed 2d 343; 104 SCt 1086 United States Supreme Court United States 16 Apr 1984 WorldLII flag 40
Jewett v Commissioner 455 US 305; 102 SCt 1082; 71 L Ed 2d 170 United States Supreme Court United States 23 Feb 1982 WorldLII flag 26
Rowan Companies, Inc v United States 452 US 247; 68 L Ed 2d 814; 101 SCt 2288 United States Supreme Court United States 8 Jun 1981 WorldLII flag 67
Ford Motor Credit Co v Milhollin 444 US 555; 100 SCt 790; 63 L Ed 2d 22; 63 L Ed 22 United States Supreme Court United States 20 Feb 1980 WorldLII flag 205
National Muffler Dealers Ass'n v United States 99 SCt 1304 United States Supreme Court United States 20 Mar 1979 WorldLII flag 104
Bingler v Johnson 394 US 741; 22 L Ed 2d 695; 89 SCt 1439 United States Supreme Court United States 23 Apr 1969 WorldLII flag 93
Commissioner of Internal Revenue v South Texas Lumber Co 333 US 496; 92 L Ed 831; 68 SCt 695 United States Supreme Court United States 3 May 1948 WorldLII flag 223
American Chicle Co v United States 316 US 450; 86 L Ed 1591; 62 SCt 1144 United States Supreme Court United States 1 Jun 1942 WorldLII flag 16
Biddle v Commissioner 302 US 573; 82 L Ed 431; 58 SCt 379 United States Supreme Court United States 10 Jan 1938 WorldLII flag 33
cert denied 510 US 1041; 114 SCt 685; 126 L Ed 2d 652 United States Supreme Court United States circa 1948 Westlaw flag 17
National Muffler Dealers Ass'n v United States 440 US 472 United States Supreme Court United States circa 1948 Westlaw flag 104
Nissho Iwai American Corporation v Commissioner 89 Tax Cas 765 United Kingdom flag 5
Gleason Works v Commissioner 58 Tax Cas 464 United Kingdom flag 2
"The Foreign Tax Credit: Royalties, Subsidies, and Creditable Taxes," 39 Tax Law Review 227 Tax Law Review United States HeinOnline / Westlaw flag 2
26 USC 901 26 USC 901 United States Code United States LII (Cornell) flag 5

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