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Wells Fargo & Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee     4

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Chrysler Corporation v Commissioner of Internal Revenue	436 F3d 644	United States Court of Appeals, Sixth Circuit	United States	8 Feb 2006	WorldLII		1
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue	355 F3d 997	United States Court of Appeals, Seventh Circuit	United States	21 Jan 2004	WorldLII		1
United Dairy Farmers, Inc , , Plaintiffs-Appellants, v United States of America, Defendant-Appellee	267 F3d 510	United States Court of Appeals, Sixth Circuit	United States	3 Oct 2001	WorldLII
United States of America, Appellee, v Jean E Bisbee, Appellant Maurice Warner Green, JR , Appellant, v United States of America, Appellee	245 F3d 1001	United States Court of Appeals, Eighth Circuit	United States	9 Apr 2001	WorldLII		4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Acer Realty Co v Commissioner	132 F2d 512		United States		Westlaw		7
Briarcliff Candy Corporation v Commissioner of Internal Revenue	475 F2d 775	United States Court of Appeals, Second Circuit	United States	12 Mar 1973	WorldLII		13
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Commissioner v Lincoln Savings & Loan Ass'n	403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519	United States Supreme Court	United States	14 Jun 1971	WorldLII		46
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
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		302
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue	685 F2d 212	United States Court of Appeals, Seventh Circuit	United States	9 Aug 1982	WorldLII		9
First Security Bank of Idaho v Commissioner of Internal Revenue	592 F2d 1050	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1979	WorldLII		6
Fort Howard Paper Co v Commissioner	49 Tax Cas 275		United Kingdom	circa 1979			6
Hanover Bank v Commissioner	369 US 672; 8 L Ed 2d 187; 82 SCt 1080	United States Supreme Court	United States	21 May 1962	WorldLII		62
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Norwest Corporation and Subsidiaries v Commissioner	112 Tax Cas 89		United Kingdom				1
Oetting v United States	712 F2d 358	United States Court of Appeals, Eighth Circuit	United States	20 Jul 1983	WorldLII		10
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
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		85
United States v Hilton Hotels Corporation	397 US 580; 90 SCt 1307; 25 L Ed 2d 585	United States Supreme Court	United States	20 Apr 1970	WorldLII		36
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Woodward v Commissioner	397 US 572; 90 SCt 1302; 25 L Ed 2d 577	United States Supreme Court	United States	20 Apr 1970	WorldLII		74