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Brown v Helvering     95

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Coltec Industries Inc v United States	454 F3d 1340	United States Court of Appeals, Federal Circuit	United States	12 Jul 2006	WorldLII		3
Chrysler Corporation v Commissioner of Internal Revenue	436 F3d 644	United States Court of Appeals, Sixth Circuit	United States	8 Feb 2006	WorldLII		1
Am Express Co v United States	262 F3d 1376	United States Court of Appeals, Federal Circuit	United States	23 Aug 2001	WorldLII		18
Gold Coast Hotel Casino v United States	158 F3d 484; 82 AFTR2d 98-6714	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1998	WorldLII		1
West Texas Marketing Corporation Kellogg v United States	54 F3d 1194; 63 USLW 2760; 75 AFTR2d 95-2719	United States Court of Appeals, Fifth Circuit	United States	31 May 1995	WorldLII		8
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII		8
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII		8
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII		7
Fox v Commissioner of Internal Revenue	874 F2d 560; 63 AFTR2d 89-1354	United States Court of Appeals, Eighth Circuit	United States	11 May 1989	WorldLII		3
Home Group Inc 11502-77 v Commissioner of Internal Revenue	875 F2d 377; 63 AFTR2d 89-1359	United States Court of Appeals, Second Circuit	United States	11 May 1989	WorldLII		1
Dana Distributors Inc v Commissioner of Internal Revenue	874 F2d 120; 63 AFTR2d 89-1330	United States Court of Appeals, Second Circuit	United States	10 May 1989	WorldLII		1
Challenge Publications Inc v Commissioner Internal Revenue Service	845 F2d 1541; 61 AFTR2d 88-1187	United States Court of Appeals, Ninth Circuit	United States	6 May 1988	WorldLII		2
United States v General Dynamics Corporation	481 US 239; 95 L Ed 2d 226; 107 SCt 1732	United States Supreme Court	United States	22 Apr 1987	WorldLII		23
United States v Hughes Properties, Inc	476 US 593; 90 L Ed 2d 569; 106 SCt 2092	United States Supreme Court	United States	3 Jun 1986	WorldLII		19
Gagnon v R	[1986] 1 SCR 264	Supreme Court of Canada	Canada	27 Mar 1986	Supreme Court of Canada		1
United States v Wiese	750 F2d 674; 55 AFTR2d 85-536	United States Court of Appeals, Eighth Circuit	United States	13 Mar 1985	WorldLII		3
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
Kaiser Steel Corporation v United States	717 F2d 1304	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1983	WorldLII		4
Bennett Paper Corporation and Subsidiaries v Commissioner of Internal Revenue	699 F2d 450	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1983	WorldLII		9
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII		10
Nightingale v United States	684 F2d 611	United States Court of Appeals, Ninth Circuit	United States	16 Aug 1982	WorldLII
Putoma Corporation v Commissioner of Internal Revenue	601 F2d 734	United States Court of Appeals, Fifth Circuit	United States	27 Aug 1979	WorldLII		8
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
Union Mutual Life Insurance Co v United States	570 F2d 382	United States Court of Appeals, First Circuit	United States	1 Feb 1978	WorldLII		5
Thor Power Tool Co v Commissioner of Internal Revenue	563 F2d 861	United States Court of Appeals, Seventh Circuit	United States	29 Sep 1977	WorldLII		2
Monfort of Colorado Inc v United States	561 F2d 190	United States Court of Appeals, Tenth Circuit	United States	8 Aug 1977	WorldLII		2
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
Ertegun v Commissioner of Internal Revenue	531 F2d 1156	United States Court of Appeals, Second Circuit	United States	9 Mar 1976	WorldLII		1
Great Commonwealth Life Insurance Co v United States	491 F2d 109	United States Court of Appeals, Fifth Circuit	United States	18 Mar 1974	WorldLII		5
Gar Wood Industries Inc v United States	437 F2d 558	United States Court of Appeals, Sixth Circuit	United States	28 Jan 1971	WorldLII
Stephens Marine Inc v Commissioner of Internal Revenue	430 F2d 679	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1970	WorldLII		3
Stephens Marine Inc v Commissioner of Internal Revenue	[1970] USCA9 787	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1970	WorldLII
Trinity Construction Co v United States	424 F2d 302	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1970	WorldLII		5
Trinity Construction Co v United States	[1970] USCA5 380	United States Court of Appeals, Fifth Circuit	United States	6 Apr 1970	WorldLII
Mooney Aircraft Inc v United States	[1970] USCA5 52	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1970	WorldLII
Mooney Aircraft Inc v United States	420 F2d 400	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1969	WorldLII		4
Quality Chevrolet Co v Commissioner of Internal Revenue	415 F2d 116	United States Court of Appeals, Tenth Circuit	United States	22 Sep 1969	WorldLII
Quality Chevrolet Co v Commissioner of Internal Revenue	[1969] USCA10 245	United States Court of Appeals, Tenth Circuit	United States	26 Aug 1969	WorldLII
Gillis v United States	402 F2d 501	United States Court of Appeals, Fifth Circuit	United States	15 Oct 1968	WorldLII		4
Rentals Inc v Commissioner of Internal Revenue	365 F2d 34	United States Court of Appeals, Seventh Circuit	United States	16 Aug 1966	WorldLII		5
Rentals Inc v Commissioner of Internal Revenue	[1966] USCA7 238	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1966	WorldLII
United States v Catto	384 US 102; 16 L Ed 2d 398; 86 SCt 1311	United States Supreme Court	United States	6 Jun 1966	WorldLII		17
Kitchin v Commissioner of Internal Revenue	340 F2d 895	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1965	WorldLII		4
Frelbro Corporation v Commissioner of Internal Revenue	315 F2d 784	United States Court of Appeals, Second Circuit	United States	1 Apr 1963	WorldLII		5
Frelbro Corporation v Commissioner of Internal Revenue	[1963] USCA2 102	United States Court of Appeals, Second Circuit	United States	31 Jan 1963	WorldLII
Mount Vernon Gardens Inc v Commissioner of Internal Revenue	298 F2d 712	United States Court of Appeals, Sixth Circuit	United States	9 Feb 1962	WorldLII		8
Thompson-King-Tate Inc v United States	296 F2d 290	United States Court of Appeals, Sixth Circuit	United States	11 Dec 1961	WorldLII		5
American Automobile Ass'n v United States	367 US 687; 81 SCt 1727	United States Supreme Court	United States	9 Oct 1961	WorldLII		59
United States v Ekberg	291 F2d 913	United States Court of Appeals, Eighth Circuit	United States	21 Jun 1961	WorldLII		12
Commissioner of Internal Revenue v O Liquidating Corporation	[1961] USCA3 219	United States Court of Appeals, Third Circuit	United States	14 Jun 1961	WorldLII
United States v Consolidated Edison Co	366 US 380; 6 L Ed 2d 356; 81 SCt 1326	United States Supreme Court	United States	22 May 1961	WorldLII		46
Commissioner of Internal Revenue v O Liquidating Corporation	292 F2d 225	United States Court of Appeals, Third Circuit	United States	23 Feb 1961	WorldLII		15
United States v Oklahoma Natural Gas Co	285 F2d 333	United States Court of Appeals, Tenth Circuit	United States	21 Dec 1960	WorldLII
Milwaukee Suburban Transport Corporation v Commissioner of Internal Revenue	283 F2d 279	United States Court of Appeals, Seventh Circuit	United States	24 Oct 1960	WorldLII		7
Schlude v Commissioner of Internal Revenue	283 F2d 234	United States Court of Appeals, Eighth Circuit	United States	19 Oct 1960	WorldLII		6
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc	281 F2d 556	United States Court of Appeals, Second Circuit	United States	29 Jul 1960	WorldLII		7
Streight Radio and Television Inc v Commissioner of Internal Revenue	280 F2d 883	United States Court of Appeals, Seventh Circuit	United States	28 Jul 1960	WorldLII		1
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc	[1960] USCA2 260	United States Court of Appeals, Second Circuit	United States	11 Apr 1960	WorldLII
Commissioner of Internal Revenue v Hansen	360 US 446; 3 L Ed 2d 1360; 79 SCt 1270; 3 L Ed 1360	United States Supreme Court	United States	22 Jun 1959	WorldLII		84
Bressner Radio Inc v Commissioner of Internal Revenue	267 F2d 520	United States Court of Appeals, Second Circuit	United States	28 May 1959	WorldLII		17
Wiley v Commissioner of Internal Revenue	(1959) 266 F2d 48	United States Court of Appeals, Sixth Circuit	United States	24 Apr 1959	WorldLII		7
Bressner Radio Inc v Commissioner of Internal Revenue	[1958] USCA2 591	United States Court of Appeals, Second Circuit	United States	13 Nov 1958	WorldLII		2
Whitaker v Commissioner of Internal Revenue	259 F2d 379	United States Court of Appeals, Fifth Circuit	United States	16 Sep 1958	WorldLII		13
Schaeffer v Commissioner of Internal Revenue	258 F2d 861	United States Court of Appeals, Sixth Circuit	United States	20 Aug 1958	WorldLII		9
Speiser v Randall	357 US 513; 78 SCt 1332	United States Supreme Court	United States	30 Jun 1958	WorldLII		365
Wood v Commissioner of Internal Revenue	[1957] USCA5 449	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII
Wood v Commissioner of Internal Revenue	245 F2d 888	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1957	WorldLII		12
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII		169
Hilinski v Commissioner of Internal Revenue	237 F2d 703	United States Court of Appeals, Sixth Circuit	United States	26 Oct 1956	WorldLII		5
United States v Achilli	[1956] USCA7 186	United States Court of Appeals, Seventh Circuit	United States	31 Jul 1956	WorldLII		3
United States v Achilli	234 F2d 797	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1956	WorldLII		33
Johnson v Commissioner of Internal Revenue	233 F2d 952	United States Court of Appeals, Fourth Circuit	United States	18 May 1956	WorldLII		14
Johnson v Commissioner of Internal Revenue	[1956] USCA4 115	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1956	WorldLII		1
Crosley Corporation v United States	229 F2d 376	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1956	WorldLII		12
Sharp v Commissioner of Internal Revenue	224 F2d 920	United States Court of Appeals, Sixth Circuit	United States	19 Aug 1955	WorldLII		2
Harden v Commissioner of Internal Revenue	223 F2d 418	United States Court of Appeals, Tenth Circuit	United States	17 May 1955	WorldLII		8
Levin v Commissioner of Internal Revenue	219 F2d 588	United States Court of Appeals, Third Circuit	United States	11 Feb 1955	WorldLII
Levin v Commissioner of Internal Revenue	[1955] USCA3 11	United States Court of Appeals, Third Circuit	United States	6 Jan 1955	WorldLII
Beacon Publishing Co v Commissioner of Internal Revenue	218 F2d 697	United States Court of Appeals, Tenth Circuit	United States	3 Jan 1955	WorldLII		26
Sheldon Co v Commissioner of Internal Revenue	214 F2d 655	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1954	WorldLII		17
United States v Harmon	205 F2d 919	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1953	WorldLII		9
Haley v Commissioner of Internal Revenue	(1953) 203 F2d 815	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1953	WorldLII		9
Fourth Ave Amusement Co v Glenn	201 F2d 600	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1953	WorldLII		4
Pierce Estates v Commissioner of Internal Revenue	[1952] USCA3 128	United States Court of Appeals, Third Circuit	United States	8 Apr 1952	WorldLII
Pierce Estates v Commissioner of Internal Revenue	(1952) 195 F2d 475	United States Court of Appeals, Third Circuit	United States	6 Mar 1952	WorldLII		19
Harrold v Commissioner of Internal Revenue	192 F2d 1002	United States Court of Appeals, Fourth Circuit	United States	7 Dec 1951	WorldLII		25
Harrold v Commissioner of Internal Revenue	[1951] USCA4 156	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1951	WorldLII
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII		25
Security Flour Mills Co v Commissioner	321 US 281; 88 L Ed 725; 64 SCt 596	United States Supreme Court	United States	28 Feb 1944	WorldLII		113
Dixie Pine Products Co v Commissioner	320 US 516; 88 L Ed 270; 64 SCt 364	United States Supreme Court	United States	3 Jan 1944	WorldLII		96
Heiner v Mellon	304 US 271; 82 L Ed 1337; 58 SCt 926	United States Supreme Court	United States	16 May 1938	WorldLII		32
Helvering v Midland Mut Life Ins Co	300 US 216; 81 L Ed 612; 57 SCt 423	United States Supreme Court	United States	15 Feb 1937	WorldLII		21
Spring City Foundry Co v Commissioner	292 US 182; 78 L Ed 1200; 78 L Ed 2d 1200; 54 SCt 644	United States Supreme Court	United States	30 Apr 1934	WorldLII		75
Charles Ilfeld Co v Hernandez	292 US 62; 78 L Ed 1127; 54 SCt 596	United States Supreme Court	United States	2 Apr 1934	WorldLII		24
Brown v Helvering	291 US 193; 78 L Ed 725; 54 SCt 356	United States Supreme Court	United States	15 Jan 1934	WorldLII		95
Brown v Helvering	[1934] USSC 22	United States Supreme Court	United States	15 Jan 1934	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Falk	291 US 183; 78 L Ed 719; 54 SCt 353	United States Supreme Court	United States	15 Jan 1934	WorldLII		3
291 US 192; 54 SCt 356; 78 l Ed 725	291 US 192; 54 SCt 356; 78 L Ed 725	United States Supreme Court	United States		Westlaw		1
64 f2d 644	64 F2d 644		United States		Westlaw		1