Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 4

277 F3d 778

United States Court of Appeals, Fifth Circuit

United States

28th December, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII	9
HSBC Holdings PLC and The Bank of New York Mellon Corporation v Revenue & Customs	[2012] UKFTT 163	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2012	BAILII	2
Exxon Mobil Corporation and Affiliated Companies v Commissioner of Internal Revenue	484 F3d 731	United States Court of Appeals, Fifth Circuit	United States	10 Apr 2007	WorldLII
Blue Cross and Blue Shield of Texas Inc and Subsidiaries v Commissioner of Internal Revenue	328 F3d 770	United States Court of Appeals, Fifth Circuit	United States	16 Apr 2003	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant	253 F3d 350	United States Court of Appeals, Eighth Circuit	United States	14 Jun 2001	WorldLII	4
"A Tax Practitioner's Perspective on Substance, Form and Business Purpose in Structuring Business Transactions and in Tax Shelters"	(2001) 54 SMU Law Review 47	SMU Law Review	United States	circa 2001	HeinOnline / LexisNexis	2
"Commentary - The Failure of Disclosure as an Approach to Shelters"	(2001) 54 SMU Law Review 73	SMU Law Review	United States	circa 2001	HeinOnline / LexisNexis	1
"Tax Benefits, Tax Administration, and Legislative Intent"	(2000) 53 Tax Lawyer 579	Tax Lawyer	United States	circa 2000	HeinOnline	1
Riggs National Corporation Subsidiaries v Commissioner of Internal Revenue	163 F3d 1363; 83 AFTR2d 99-438; 333 USApp DC 371	United States Court of Appeals, District of Columbia Circuit	United States	12 Jan 1999	WorldLII	3
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
[1998-1] CB 334	[1998-1] CB 334			circa 1998		1
Norwest Corporation Na Na v Commissioner of Internal Revenue	69 F3d 1404; 76 AFTR2d 95-7409	United States Court of Appeals, Eighth Circuit	United States	14 Nov 1995	WorldLII	5
Sacks v Commissioner	69 F3d 982; 64 USLW 2300; 76 AFTR2d 95-7138	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1995	WorldLII	17
Chamberlain v Commissioner of Internal Revenue	66 F3d 729; 76 AFTR2d 95-6743	United States Court of Appeals, Fifth Circuit	United States	24 Oct 1995	WorldLII	12
[1995] James 899	[1995] James 899		United Kingdom	circa 1995		1
Ratanasen v California Department of Health Services	11 F3d 1467; 25 Bankr Ct Dec 80	United States Court of Appeals, Ninth Circuit	United States	15 Dec 1993	WorldLII	9
Freytag v Commissioner	501 US 868; 115 L Ed 2d 764; 111 SCt 2631; 30 Idaho 31	United States Supreme Court	United States	27 Jun 1991	WorldLII	183
Jones v Commissioner of Internal Revenue	927 F2d 849; 67 AFTR2d 91-795	United States Court of Appeals, Fifth Circuit	United States	2 Apr 1991	WorldLII	2
Freytag v Commissioner of Internal Revenue	904 F2d 1011; 66 AFTR2d 90-5322	United States Court of Appeals, Fifth Circuit	United States	15 Aug 1990	WorldLII	13
James Af v Commissioner of Internal Revenue	899 F2d 905; 65 AFTR2d 90-1045	United States Court of Appeals, Tenth Circuit	United States	26 Mar 1990	WorldLII	11
Merryman v Commissioner of Internal Revenue	873 F2d 879; 64 AFTR2d 89-5009	United States Court of Appeals, Fifth Circuit	United States	30 May 1989	WorldLII	6
Killingsworth v Commissioner of Internal Revenue	864 F2d 1214; 63 AFTR2d 89-735	United States Court of Appeals, Fifth Circuit	United States	8 Feb 1989	WorldLII	13
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII	38
Diedrich v Commissioner	457 US 191; 102 SCt 2414; 72 L Ed 2d 777	United States Supreme Court	United States	15 Jun 1982	WorldLII	18
Fender v United States R Fender	577 F2d 934	United States Court of Appeals, Fifth Circuit	United States	2 Aug 1978	WorldLII	6
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII	100
[1957-2] CB 435	[1957-2] CB 435			circa 1957		1
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII	147
Holladay v Commissioner	649 F2d 1176		United States	circa 2001	Westlaw	3
Boynton v Commissioner	649 F2d 1168		United States		Westlaw	7
Salley v Commissioner	464 F2d 479		United States		Westlaw	5
Compaq Computer Corporation v Commissioner	113 Tax Cas 214		United Kingdom	circa 2001		3
Daniel N Shaviro, Economic Substance, Corporate Tax Shelters, and the Compaq Case	88 Tax Notes 221	Tax Notes	United States	circa 2001		1
"Getting Serious About Corporate Tax Shelters: Taking a Lesson from History"	54 SMU Law Review 209	SMU Law Review	United States	circa 2001	HeinOnline / LexisNexis	3
Sorting Out the Tangle of Economic Substance	52 Tax Lawyer 235	Tax Lawyer	United States	circa 2001	HeinOnline	3
Reading & Bates Corporation v United States	40 Fed Cl 737		United States			1
Circle K Corporation v United States	23 Cl Ct 665		United States			1

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