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Security State Bank, Petitioner-Appellee, v Commissioner of Internal Revenue, Respondent-Appellant    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
True Oil Co v Commissioner of Internal Revenue	170 F3d 1294; 83 AFTR2d 99-1315	United States Court of Appeals, Tenth Circuit	United States	23 Mar 1999	WorldLII		10
Commissioner v Keystone Consol Industries, Inc	508 US 152; 124 L Ed 2d 71; 113 SCt 2006	United States Supreme Court	United States	24 May 1993	WorldLII		39
Security Bank Minnesota v Commissioner of Internal Revenue	994 F2d 432; 61 USLW 2759; 71 AFTR2d 93-1959	United States Court of Appeals, Eighth Circuit	United States	21 May 1993	WorldLII		1
Love Box Co Inc v Commissioner of Internal Revenue	842 F2d 1213; 56 USLW 2569; 61 AFTR2d 88-944	United States Court of Appeals, Tenth Circuit	United States	28 Mar 1988	WorldLII		13
Commissioner v Engle	464 US 206; 78 L Ed 2d 420; 104 SCt 597	United States Supreme Court	United States	10 Jan 1984	WorldLII		45
Helvering v Morgan's, Inc	293 US 121; 79 L Ed 232; 55 SCt 60	United States Supreme Court	United States	5 Nov 1934	WorldLII		31
cert denied	488 US 820; 109 SCt 62; 102 L Ed 2d 39	United States Supreme Court	United States	circa 1988	Westlaw		57
Security Bank Minnesota v Commissioner	98 Tax Cas 33		United Kingdom				1
26 USC 7482	26 USC 7482	United States Code	United States		LII (Cornell)		240
26 USC 1232a	26 USC 1232A	United States Code	United States		LII (Cornell)		1