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Old Colony Railroad Co v Commissioner     90

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
United States v Soto-Beniquez	356 F3d 1	United States Court of Appeals, Eleventh Circuit	United States	20 Jan 2004	WorldLII		23
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Campbell v Merit Systems Protection Board	27 F3d 1560	United States Court of Appeals, Federal Circuit	United States	6 Jun 1994	WorldLII		4
American Dental Association v E Shalala	3 F3d 445; 62 USLW 2142; 303 USApp DC 231	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Aug 1993	WorldLII
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII		1
Corrosion Proof Fittings v EPA	947 F2d 1201	United States Court of Appeals, Fifth Circuit	United States	27 Nov 1991	WorldLII		11
Prabel v Commissioner of Internal Revenue	882 F2d 820; 64 AFTR2d 89-5418	United States Court of Appeals, Third Circuit	United States	13 Sep 1989	WorldLII		2
Marquardt Co v United States	822 F2d 1573	United States Court of Appeals, Federal Circuit	United States	8 Jul 1987	WorldLII
City of Tucson Arizona v Commissioner of Internal Revenue	820 F2d 1283; 56 USLW 2024; 60 AFTR2d 87-5018; 261 USApp DC 104	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Sep 1987	WorldLII		3
Foster v Commissioner of Internal Revenue	756 F2d 1430; 55 AFTR2d 85-1285	United States Court of Appeals, Ninth Circuit	United States	3 Apr 1985	WorldLII		18
Witco Chemical Corporation v United States	742 F2d 615	United States Court of Appeals, Federal Circuit	United States	23 Aug 1984	WorldLII		7
Strimling v Commissioner of Internal Revenue	734 F2d 1377	United States Court of Appeals, Ninth Circuit	United States	8 Jun 1984	WorldLII
Sharp v Commissioner of Internal Revenue	689 F2d 87	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1983	WorldLII
Investors Insurance Agency Inc v Commissioner of Internal Revenue	677 F2d 1328	United States Court of Appeals, Ninth Circuit	United States	26 May 1982	WorldLII		1
Telephone Co Inc v United States	638 F2d 227	United States Court of Appeals, Tenth Circuit	United States	15 Jan 1981	WorldLII		3
Louisville and Nashville Railroad Co v Commissioner of Internal Revenue	641 F2d 435	United States Court of Appeals, Sixth Circuit	United States	31 Mar 1981	WorldLII		9
Gardner v Commissioner of Internal Revenue	613 F2d 160	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1980	WorldLII		1
Southland Mower Co v Consumer Product Safety Commission O Hayward	619 F2d 499	United States Court of Appeals, Fifth Circuit	United States	19 Jun 1980	WorldLII		4
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
Allied Fidelity Corporation v Commissioner of Internal Revenue	572 F2d 1190; 49 ALRFed 444	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1978	WorldLII		1
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII		50
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Idaho Power Co v Commissioner of Internal Revenue	477 F2d 688	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1973	WorldLII		4
Farmland Industries Inc v Kansas-Nebraska Natural Gas Co Inc	486 F2d 315	United States Court of Appeals, Eighth Circuit	United States	20 Nov 1973	WorldLII		3
United States v Mississippi Chemical Corporation	405 US 298; 92 SCt 908; 31 L Ed 2d 217	United States Supreme Court	United States	6 Mar 1972	WorldLII		15
Maher v Commissioner of Internal Revenue	469 F2d 225	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1972	WorldLII		2
Cornell-Young Co v United States Macon Prestressed Concrete Co	469 F2d 1318	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1972	WorldLII		5
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
Mountain Fuel Supply Co v United States	[1971] USCA10 394	United States Court of Appeals, Tenth Circuit	United States	3 Dec 1971	WorldLII
Mountain Fuel Supply Co v United States	449 F2d 816	United States Court of Appeals, Tenth Circuit	United States	15 Oct 1971	WorldLII		6
Mississippi Chemical Corporation v United States Coastal Chemical Corporation	431 F2d 1320	United States Court of Appeals, Fifth Circuit	United States	14 Sep 1970	WorldLII		1
Community Blood Bank of Kansas City Area Inc v Federal Trade Commission	405 F2d 1011	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1969	WorldLII		12
United States v Newman	405 F2d 189	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1968	WorldLII		5
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII		3
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII		1
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII		24
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Oppenheimer v District of Columbia	363 F2d 708	United States Court of Appeals, District of Columbia Circuit	United States	19 Jan 1965	WorldLII
Dooley v Commissioner of Internal Revenue	332 F2d 463	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1964	WorldLII		5
Chicago North Shore and Milwaukee Railway Co v United States	326 F2d 860	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1964	WorldLII
Chicago North Shore and Milwaukee Railway Co v United States	[1964] USCA7 17	United States Court of Appeals, Seventh Circuit	United States	16 Jan 1964	WorldLII
Gheen v Commissioner of Internal Revenue	331 F2d 470	United States Court of Appeals, Sixth Circuit	United States	8 May 1964	WorldLII		5
United States v Redmond	328 F2d 707	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1964	WorldLII		2
Estate Noel Frantz v Commissioner of Internal Revenue	332 F2d 950	United States Court of Appeals, Third Circuit	United States	17 Jun 1964	WorldLII
Lubin v Commissioner of Internal Revenue	[1964] USCA2 515	United States Court of Appeals, Second Circuit	United States	27 Jul 1964	WorldLII
Lubin v Commissioner of Internal Revenue	335 F2d 209	United States Court of Appeals, Second Circuit	United States	7 May 1964	WorldLII		5
United States v Zions Savings and Loan Association	313 F2d 331	United States Court of Appeals, Tenth Circuit	United States	2 Jan 1963	WorldLII		5
United States v L Sheahan M	323 F2d 383	United States Court of Appeals, Fifth Circuit	United States	24 Sep 1963	WorldLII		1
Bridges v Commissioner of Internal Revenue	325 F2d 180	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1963	WorldLII		12
Bridges v Commissioner of Internal Revenue	[1963] USCA4 373	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII		3
Estate Noel Frantz v Commissioner of Internal Revenue	[1963] USCA3 451	United States Court of Appeals, Third Circuit	United States	2 Dec 1963	WorldLII		2
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
Volkart Brothers Inc v L Freeman J	311 F2d 52	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1962	WorldLII		9
Commissioner of Internal Revenue v J I Morgan	272 F2d 936	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1959	WorldLII		17
Estate Scofield v Commissioner of Internal Revenue	266 F2d 154	United States Court of Appeals, Sixth Circuit	United States	3 Apr 1959	WorldLII		15
Weller v Commissioner of Internal Revenue	270 F2d 294	United States Court of Appeals, Third Circuit	United States	9 Sep 1959	WorldLII		25
Weller v Commissioner of Internal Revenue	[1959] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1959	WorldLII		1
Atlas Transportation Co v United States	[1959] USCA3 48	United States Court of Appeals, Third Circuit	United States	12 Feb 1959	WorldLII
Atlas Transportation Co v United States	263 F2d 573	United States Court of Appeals, Third Circuit	United States	9 Jan 1959	WorldLII		3
United States Gypsum Co v United States	253 F2d 738	United States Court of Appeals, Seventh Circuit	United States	10 Apr 1958	WorldLII		4
United States v Bond E	(1958) 258 F2d 577	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1958	WorldLII		16
United States v Public Service Co of Oklahoma	241 F2d 18	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1957	WorldLII
United States Court of Appeals Second Circuit	243 F2d 894	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		6
Federal Trade Commission v W W Tuttle	244 F2d 605	United States Court of Appeals, Second Circuit	United States	2 Apr 1957	WorldLII		26
Federal Trade Commission v W W Tuttle	[1957] USCA2 38	United States Court of Appeals, Second Circuit	United States	16 Jan 1957	WorldLII		4
Gellman v United States	235 F2d 87	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1956	WorldLII		6
Mayflower Investment Co v Commissioner of Internal Revenue	239 F2d 624	United States Court of Appeals, Fifth Circuit	United States	26 Dec 1956	WorldLII		7
Boston v Commissioner of Internal Revenue	206 F2d 617	United States Court of Appeals, First Circuit	United States	29 Jul 1953	WorldLII		7
Dorzback v Collison	[1952] USCA3 104	United States Court of Appeals, Third Circuit	United States	18 Mar 1952	WorldLII
Dorzback v Collison	195 F2d 69	United States Court of Appeals, Third Circuit	United States	21 Jan 1952	WorldLII		4
Bloomington Coca-Cola Bottling Co v Commissioner of Internal Revenue	189 F2d 14	United States Court of Appeals, Seventh Circuit	United States	28 May 1951	WorldLII		1
Commissioner of Internal Revenue v Korell	339 US 619; 94 L Ed 1108; 70 SCt 905	United States Supreme Court	United States	5 Jun 1950	WorldLII		16
Chuchuru v Chutchurru	185 F2d 62	United States Court of Appeals, Tenth Circuit	United States	3 Nov 1950	WorldLII		1
Mine Hill Schuylkill Haven Co v Smith	184 F2d 422	United States Court of Appeals, Third Circuit	United States	4 Oct 1950	WorldLII		8
Mine Hill Schuylkill Haven Co v Smith	[1950] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1950	WorldLII
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII		10
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
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
Foster v United States	303 US 118; 82 L Ed 700; 58 SCt 424	United States Supreme Court	United States	31 Jan 1938	WorldLII		8
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
Helvering v San Joaquin Fruit & Investment Co	297 US 496; 80 L Ed 824; 56 SCt 569	United States Supreme Court	United States	2 Mar 1936	WorldLII		26
Helvering v Union Pacific R Co	293 US 282; 79 L Ed 363; 55 SCt 165; 79 L Ed 2d 363	United States Supreme Court	United States	3 Dec 1934	WorldLII		21
Helvering v New York Trust Co	292 US 455; 78 L Ed 1361; 54 SCt 806	United States Supreme Court	United States	28 May 1934	WorldLII		45
Helvering v Canfield	291 US 163; 78 L Ed 706; 54 SCt 368	United States Supreme Court	United States	15 Jan 1934	WorldLII		5
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
Johnson v Manhattan Ry Co	289 US 479; 77 L Ed 1331; 53 SCt 721	United States Supreme Court	United States	29 May 1933	WorldLII		69
Reinecke v Smith	289 US 172; 77 L Ed 1109; 53 SCt 570	United States Supreme Court	United States	10 Apr 1933	WorldLII		16
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Woolford Realty Co v Rose	286 US 319; 76 L Ed 1128; 52 SCt 568	United States Supreme Court	United States	16 May 1932	WorldLII		18

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Burnet v Niagara Falls Brewing Co	282 US 648; 75 L Ed 594; 51 SCt 262	United States Supreme Court	United States	24 Feb 1931	WorldLII		20
Kansas City Southern Ry v Commissioner of Internal Revenue	(1931) 52 F2d 372		United States	circa 1931	Westlaw		7
Poe v Seaborn	282 US 101; 75 L Ed 239; 51 SCt 58	United States Supreme Court	United States	24 Nov 1930	WorldLII		68
United States v Farrar	281 US 624; 74 L Ed 1078; 50 SCt 425	United States Supreme Court	United States	26 May 1930	WorldLII		13
United States v Updike	281 US 489; 74 L Ed 984; 50 SCt 367	United States Supreme Court	United States	19 May 1930	WorldLII		34
Bowers v New York & Albany Lighterage Co	273 US 350; 273 US 346; 71 L Ed 676; 47 SCt 389	United States Supreme Court	United States	21 Feb 1927	WorldLII		20
Lynch v Alworth-Stephens Co	267 US 364; 69 L Ed 660; 45 SCt 274	United States Supreme Court	United States	2 Mar 1925	WorldLII		47
United States v Merriam	263 US 179; 68 L Ed 240; 44 SCt 69	United States Supreme Court	United States	12 Nov 1923	WorldLII		41
Goodrich v Edwards	41 SCt 390	United States Supreme Court	United States	28 Mar 1921	WorldLII		13
National Lead Co v United States	252 US 140; 64 L Ed 496; 40 SCt 237	United States Supreme Court	United States	1 Mar 1920	WorldLII		33
De Ganay v Lederer	250 US 376; 63 L Ed 1042; 39 SCt 524	United States Supreme Court	United States	9 Jun 1919	WorldLII		14
Southern Pacific Co v Lowe	(1918) 247 US 330; 62 L Ed 1142; 38 SCt 540	United States Supreme Court	United States	3 Jun 1918	WorldLII		37
Lynch v Turrish	247 US 221; 247 US 226; 62 L Ed 1087; 38 SCt 537	United States Supreme Court	United States	3 Jun 1918	WorldLII		16
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
Gould v Gould	245 US 151; 62 L Ed 211; 38 SCt 53	United States Supreme Court	United States	19 Nov 1917	WorldLII		46
Caminetti v United States	242 US 470; 220 F 545; 61 L Ed 442; 37 SCt 192	United States Supreme Court	United States	15 Jan 1917	WorldLII		485
(1917) 502 Ann Cas 1917B	(1917) 502 Ann Cas 1917B		United States - New York	circa 1917			17
United States v First Nat Bank of Detroit	234 US 245; 58 L Ed 1298; 34 SCt 846	United States Supreme Court	United States	8 Jun 1914	WorldLII		11
United States v Buffalo Natural Gas Fuel Co	172 US 339; 43 L Ed 469; 19 SCt 200	United States Supreme Court	United States	3 Jan 1899	WorldLII		3
Thirion Maillard Earnest Caylers and Hamille Roumage v Cornelius W Lawrence	57 US 251; 14 L Ed 925	United States Supreme Court	United States	1 Dec 1853	WorldLII		7
Lessee of Mordecai v Peter M'Cartee	31 US 102; 8 L Ed 334; 6 Pet 102	United States Supreme Court	United States	1 Jan 1832	WorldLII		8
284 US 612	284 US 612; 284 US 676; 52 SCt 131; 76 L Ed 572	United States Supreme Court	United States		Westlaw		11
284 US 606	284 US 606; (1931) 284 US 656; 76 L Ed 557; 52 SCt 34	United States Supreme Court	United States		Westlaw		3
Medtox Scientific, Inc v Morgan Capital, LLC	50 F2d 896		United States		Westlaw		2
Chicago R I & P Ry Co v Commissioner	47 F2d 990		United States		Westlaw		16
Commissioner v Old Colony R R Co (C C A)	26 F2d 408		United States		Westlaw		1
Fall River Electric Light Co v Commissioner	23 BTA 168		United States				4
18 Bta 267	18 BTA 267		United States				1
Maillard v Lawrence	16 How 251	United Stated Supreme Court	United States				16
Chicago, Rock Island and Pacific Ry Co	13 BTA 988		United States				5
Old Colony Railroad Co v Commissioner	6 BTA 1025		United States				1