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Helvering v Taylor     269

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Peno Trucking Inc v Commissioner Internal Revenue	[2008] USCA6 585	United States Court of Appeals, Sixth Circuit	United States	3 Oct 2008	WorldLII
Kohler Co v United States	468 F3d 1032	United States Court of Appeals, Seventh Circuit	United States	20 Nov 2006	WorldLII
Chrysler Corporation v Commissioner of Internal Revenue	436 F3d 644	United States Court of Appeals, Sixth Circuit	United States	8 Feb 2006	WorldLII		1
Capital Blue Cross v Commissioner of Internal Revenue	431 F3d 117	United States Court of Appeals, Third Circuit	United States	5 Dec 2005	WorldLII
Kikalos v United States	408 F3d 900	United States Court of Appeals, Seventh Circuit	United States	24 May 2005	WorldLII		2
Re Noel Olshan	356 F3d 1078	United States Court of Appeals, Ninth Circuit	United States	28 Jan 2004	WorldLII		4
Clajon Gas Co Lp v Commissioner of Internal Revenue	354 F3d 786	United States Court of Appeals, Eighth Circuit	United States	12 Jan 2004	WorldLII		2
Saginaw Bay Pipeline Co Cms Cms v United States	338 F3d 600	United States Court of Appeals, Sixth Circuit	United States	30 Jul 2003	WorldLII		1
Stuart v United States	337 F3d 31	United States Court of Appeals, First Circuit	United States	24 Jul 2003	WorldLII		5
Sunik v Commissioner of Internal Revenue	321 F3d 335	United States Court of Appeals, Second Circuit	United States	28 Feb 2003	WorldLII		1
Fujieki, Executor, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	250 F3d 696	United States Court of Appeals, Ninth Circuit	United States	25 May 2001	WorldLII		2
Texasgulf Inc and Subsidiaries v Commissioner of Internal Revenue	172 F3d 209; 83 AFTR2d 99-1784	United States Court of Appeals, Second Circuit	United States	5 Apr 1999	WorldLII		5
Yoon v Commissioner of Internal Revenue	135 F3d 1007; 81 AFTR2d 98-938	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1998	WorldLII		3
Carlson Carlson v United States	126 F3d 915; 80 AFTR2d 97-6558	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1997	WorldLII		11
Palmer v United States Internal Revenue Service United States	116 F3d 1309; 80 AFTR2d 97-5100	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1997	WorldLII		6
United States v B Verdunn	89 F3d 799; 78 AFTR2d 96-5863	United States Court of Appeals, Eleventh Circuit	United States	31 Jul 1996	WorldLII		2
National League of Postmasters of United States v Commissioner of Internal Revenue	86 F3d 59; 77 AFTR2d 96-2558	United States Court of Appeals, Fourth Circuit	United States	14 Jun 1996	WorldLII
Boles Trucking Inc v United States	77 F3d 236; 77 AFTR2d 96-909	United States Court of Appeals, Eighth Circuit	United States	22 Feb 1996	WorldLII		8
Sealy Power Ltd v Commissioner of Internal Revenue	46 F3d 382; 75 AFTR2d 95-1213	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1995	WorldLII		2
Rasbury Rasbury v Internal Revenue Service	24 F3d 159; 74 AFTR2d 94-5210	United States Court of Appeals, Eleventh Circuit	United States	29 Jun 1994	WorldLII		32
Anthony Dijohn v Commissioner Internal Revenue Service	[1993] USCA9 2557	United States Court of Appeals, Ninth Circuit	United States	20 Aug 1993	WorldLII
Anderson v Commissioner of Internal Revenue	[1993] USCA6 1284	United States Court of Appeals, Sixth Circuit	United States	9 Aug 1993	WorldLII
Williams v Commissioner of Internal Revenue	999 F2d 760; 72 AFTR2d 93-5501	United States Court of Appeals, Fourth Circuit	United States	14 Jul 1993	WorldLII		1
Portillo v Commissioner of Internal Revenue	988 F2d 27; 71 AFTR2d 93-1395	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1993	WorldLII		7
United States v K Troyer	[1993] USCA7 82	United States Court of Appeals, Seventh Circuit	United States	25 Jan 1993	WorldLII
United States v J Templeton	[1992] USCA7 1012	United States Court of Appeals, Seventh Circuit	United States	22 Sep 1992	WorldLII
Cebollero v Commissioner of Internal Revenue	967 F2d 986; 70 AFTR2d 92-5082	United States Court of Appeals, Fourth Circuit	United States	19 Jun 1992	WorldLII		4
Lovelace v United States	[1991] USCA9 1751	United States Court of Appeals, Ninth Circuit	United States	19 Dec 1991	WorldLII
Portillo v Commissioner	932 F2d 1128; 67 AFTR2d 91-1149	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1991	WorldLII		24
Smith v Commissioner of Internal Revenue	926 F2d 1470; 67 AFTR2d 91-638	United States Court of Appeals, Sixth Circuit	United States	22 Apr 1991	WorldLII		13
Mattingly v United States	924 F2d 785; 59 USLW 2489; 67 AFTR2d 91-494; 114 ALRFed 819	United States Court of Appeals, Eighth Circuit	United States	13 Mar 1991	WorldLII		10
American Postal Workers Union v United States	925 F2d 480; 67 AFTR2d 91-571; 288 USApp DC 249	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Feb 1991	WorldLII		2
United States v Walton	909 F2d 915; 66 AFTR2d 90-5379	United States Court of Appeals, Sixth Circuit	United States	31 Jul 1990	WorldLII		20
United States v H Schroeder J	900 F2d 1144; 65 AFTR2d 90-998	United States Court of Appeals, Seventh Circuit	United States	27 Apr 1990	WorldLII		10
Zuhone v Commissioner of Internal Revenue	883 F2d 1317; 64 AFTR2d 89-5451	United States Court of Appeals, Seventh Circuit	United States	28 Aug 1989	WorldLII		11
Johnson v Commissioner of Internal Revenue	[1989] USCA4 501	United States Court of Appeals, Fourth Circuit	United States	24 Mar 1989	WorldLII
Pleasant Summit Land Corporation v Commissioner	863 F2d 263; 63 AFTR2d 89-679	United States Court of Appeals, Third Circuit	United States	30 Jan 1989	WorldLII		19
Ponchik v Commissioner of Internal Revenue	854 F2d 1127; 62 AFTR2d 88-5554	United States Court of Appeals, Eighth Circuit	United States	31 Aug 1988	WorldLII		2
Resyn Corporation v United States	851 F2d 660; 63 AFTR2d 89-757	United States Court of Appeals, Third Circuit	United States	30 Jun 1988	WorldLII		11
Roat v Commissioner	847 F2d 1379; 61 AFTR2d 88-1254	United States Court of Appeals, Ninth Circuit	United States	27 May 1988	WorldLII		24
Pfluger v Commissioner of Internal Revenue	840 F2d 1379; 61 AFTR2d 88-857	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1988	WorldLII		10
Central Bank of the South v United States	834 F2d 990; 61 AFTR2d 88-386	United States Court of Appeals, Eleventh Circuit	United States	31 Dec 1987	WorldLII
Edelson v Commissioner	829 F2d 828; 60 AFTR2d 87-5700	United States Court of Appeals, Ninth Circuit	United States	2 Oct 1987	WorldLII		23
Ruth v United States	823 F2d 1091; 61 AFTR2d 88-1041	United States Court of Appeals, Seventh Circuit	United States	30 Jun 1987	WorldLII		27
Smith v Mann	[1987] USCA4 852	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1987	WorldLII
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
Scar v Commissioner	814 F2d 1363; 59 AFTR2d 87-950	United States Court of Appeals, Ninth Circuit	United States	14 Apr 1987	WorldLII		32
Orth v Commissioner of Internal Revenue	813 F2d 837; 59 AFTR2d 87-758	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1987	WorldLII		5
Amey Monge Inc v Commissioner of Internal Revenue	808 F2d 758; 59 AFTR2d 87-516	United States Court of Appeals, Eleventh Circuit	United States	5 Mar 1987	WorldLII
Gialanella v Commissioner of Internal Revenue	[1987] USCA4 146	United States Court of Appeals, Fourth Circuit	United States	4 Feb 1987	WorldLII
Phil Smidt Son Inc v National Labor Relations Board	810 F2d 638; 105 Lab Cas 12,183	United States Court of Appeals, Seventh Circuit	United States	15 Jan 1987	WorldLII		10
Liddy v Commissioner of Internal Revenue	808 F2d 312; 59 AFTR2d 87-387	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1986	WorldLII		3
Anastasato v Commissioner of Internal Revenue	794 F2d 884; 58 AFTR2d 86-5349	United States Court of Appeals, Third Circuit	United States	8 Jul 1986	WorldLII		15
Carter v Commissioner	784 F2d 1006; 57 AFTR2d 86-1009	United States Court of Appeals, Ninth Circuit	United States	13 Mar 1986	WorldLII		49
Barenholtz v United States	784 F2d 375; 57 AFTR2d 86-824	United States Court of Appeals, Federal Circuit	United States	19 Feb 1986	WorldLII		2
Incorporated Trustees of the Gospel Worker Society v United States	777 F2d 1552; 56 AFTR2d 85-6440	United States Court of Appeals, Federal Circuit	United States	20 Nov 1985	WorldLII
Ray v United States	762 F2d 1361; 56 AFTR2d 85-6496	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1985	WorldLII		2
Anselmo v Commissioner Internal Revenue	757 F2d 1208; 53 USLW 2531; 55 AFTR2d 85-1357	United States Court of Appeals, Eleventh Circuit	United States	16 Apr 1985	WorldLII		10
Estate of Todisco v Commissioner of Internal Revenue	757 F2d 1; 55 AFTR2d 85-1043	United States Court of Appeals, First Circuit	United States	13 Mar 1985	WorldLII		2
Olster v Commissioner of Internal Revenue	751 F2d 1168; 55 AFTR2d 85-919	United States Court of Appeals, Eleventh Circuit	United States	28 Jan 1985	WorldLII		3
Estate v Commissioner of Internal Revenue	746 F2d 327	United States Court of Appeals, Sixth Circuit	United States	17 Oct 1984	WorldLII		9
Adamson v Commissioner	745 F2d 541	United States Court of Appeals, Ninth Circuit	United States	16 Oct 1984	WorldLII		18
Becker v Commissioner of Internal Revenue	751 F2d 146; 55 AFTR2d 85-516	United States Court of Appeals, Third Circuit	United States	19 Jul 1984	WorldLII		9
Keogh v Commissioner	713 F2d 496	United States Court of Appeals, Ninth Circuit	United States	17 Aug 1983	WorldLII		12
Cm Coleman v United States	704 F2d 326	United States Court of Appeals, Sixth Circuit	United States	11 Apr 1983	WorldLII		4
Equal Employment Opportunity Commission v Children's Hospital Medical Center of Northern California	702 F2d 1288; 31 Fair Empl Prac Cas 824; 31 Empl Prac Dec P 33,510	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1983	WorldLII		22
Mallette Bros Construction Co Inc v United States	695 F2d 145	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1983	WorldLII		12
Morgan Drive Away Inc v United States	697 F2d 1377	United States Court of Appeals, Federal Circuit	United States	13 Jan 1983	WorldLII
Zack v Commissioner of Internal Revenue	692 F2d 28	United States Court of Appeals, Sixth Circuit	United States	29 Oct 1982	WorldLII		3
Llorente v Commissioner of Internal Revenue	649 F2d 152	United States Court of Appeals, Second Circuit	United States	14 May 1981	WorldLII		11
Sullivan v United States	618 F2d 1001	United States Court of Appeals, Third Circuit	United States	7 May 1980	WorldLII		9
Doyal v Commissioner of Internal Revenue	616 F2d 1191	United States Court of Appeals, Tenth Circuit	United States	11 Mar 1980	WorldLII		1
Brewster v Commissioner of Internal Revenue	607 F2d 1369; 197 USApp DC 184	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	3 Jul 1979	WorldLII		16
Olton Feed Yard Inc v United States	592 F2d 272	United States Court of Appeals, Fifth Circuit	United States	2 Apr 1979	WorldLII		1
Brimberry v Commissioner of Internal Revenue	588 F2d 975	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1979	WorldLII		4
Smith Inc v Commissioner of Internal Revenue	591 F2d 248	United States Court of Appeals, Third Circuit	United States	26 Jan 1979	WorldLII		2
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
Lysek v Commissioner of Internal Revenue	583 F2d 1088	United States Court of Appeals, Ninth Circuit	United States	10 Oct 1978	WorldLII		4
Fed-Mart Corporation v United States	572 F2d 235	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1978	WorldLII		3
Coomes v Commissioner of Internal Revenue	572 F2d 554	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1978	WorldLII		6
Southwestern Life Insurance Co v United States	560 F2d 627	United States Court of Appeals, Fifth Circuit	United States	2 Dec 1977	WorldLII		12
Higginbotham v United States	556 F2d 1173	United States Court of Appeals, Fourth Circuit	United States	22 Jun 1977	WorldLII		10
Demkowicz v Commissioner	551 F2d 929	United States Court of Appeals, Third Circuit	United States	15 Mar 1977	WorldLII		14
United States v Janis	428 US 433; 96 SCt 3021; 49 L Ed 2d 1046; 76-2 USTC 16229; 38 AFTR2d 76-5378	United States Supreme Court	United States	4 Oct 1976	WorldLII		199
Rodman v Commissioner	542 F2d 845	United States Court of Appeals, Second Circuit	United States	17 Sep 1976	WorldLII		10
Potito v Commissioner of Internal Revenue	534 F2d 49	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1976	WorldLII		10
Cannon v Commissioner of Internal Revenue	533 F2d 959	United States Court of Appeals, Fifth Circuit	United States	21 Jun 1976	WorldLII		6
Silverman v Commissioner of Internal Revenue	538 F2d 927	United States Court of Appeals, Second Circuit	United States	21 Jun 1976	WorldLII		10
American Foundry v Commissioner of Internal Revenue	536 F2d 289	United States Court of Appeals, Ninth Circuit	United States	23 Apr 1976	WorldLII		4
Basf Wyandotte Corporation v Commissioner of Internal Revenue	532 F2d 530	United States Court of Appeals, Sixth Circuit	United States	4 Mar 1976	WorldLII		7
Kraut v Commissioner of Internal Revenue	527 F2d 1014	United States Court of Appeals, Second Circuit	United States	31 Dec 1975	WorldLII		1
Rockwell v Commissioner	512 F2d 882	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1975	WorldLII		50
Engineering Sales Inc v United States E Cedarholm B	510 F2d 565	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1975	WorldLII		6
Rushton v Commissioner of Internal Revenue	498 F2d 88	United States Court of Appeals, Fifth Circuit	United States	8 Oct 1974	WorldLII		5
Cinelli v Commissioner of Internal Revenue	502 F2d 695	United States Court of Appeals, Sixth Circuit	United States	5 Sep 1974	WorldLII		2
Crosby v United States	496 F2d 1384	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1974	WorldLII		12
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
Anthony J Spilotro, v United States of America	[1973] USCA7 302	United States Court of Appeals, Seventh Circuit	United States	21 Jun 1973	WorldLII
Ruidoso Racing Association Inc v Commissioner of Internal Revenue	476 F2d 502	United States Court of Appeals, Tenth Circuit	United States	4 Apr 1973	WorldLII		13
Bernuth v Commissioner of Internal Revenue	470 F2d 710	United States Court of Appeals, Second Circuit	United States	12 Dec 1972	WorldLII		3
Austin v United States	461 F2d 733	United States Court of Appeals, Tenth Circuit	United States	16 Jun 1972	WorldLII		2
Kasey v Commissioner of Internal Revenue	457 F2d 369	United States Court of Appeals, Ninth Circuit	United States	29 Mar 1972	WorldLII		4
Co v United States	452 F2d 986	United States Court of Appeals, Fifth Circuit	United States	18 Jan 1972	WorldLII		1
Bahan Textile Machinery Co v United States	453 F2d 1100	United States Court of Appeals, Fourth Circuit	United States	13 Jan 1972	WorldLII		3
Macguire v Commissioner of Internal Revenue	450 F2d 1239	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1971	WorldLII		3
Rosenberg v Commissioner of Internal Revenue	450 F2d 529	United States Court of Appeals, Tenth Circuit	United States	6 Dec 1971	WorldLII		11
Lucia v United States	447 F2d 912	United States Court of Appeals, Fifth Circuit	United States	23 Aug 1971	WorldLII		3
Taylor v Commissioner of Internal Revenue	445 F2d 455	United States Court of Appeals, First Circuit	United States	29 Jun 1971	WorldLII		6
Cole v Cardoza	441 F2d 1337	United States Court of Appeals, Sixth Circuit	United States	27 Apr 1971	WorldLII		10
Baird v Commissioner of Internal Revenue	438 F2d 490	United States Court of Appeals, Third Circuit	United States	12 Feb 1971	WorldLII		9
Baird v Commissioner of Internal Revenue	[1970] USCA3 461	United States Court of Appeals, Third Circuit	United States	18 Sep 1970	WorldLII		2
Bar L Ranch, Inc v Phinney	426 F2d 995	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		14
Bicknell v United States	422 F2d 1055	United States Court of Appeals, Fifth Circuit	United States	24 Mar 1970	WorldLII		5
Rubber Research Inc v Commissioner of Internal Revenue	422 F2d 1402	United States Court of Appeals, Eighth Circuit	United States	16 Mar 1970	WorldLII		11
Bicknell v United States	[1970] USCA5 193	United States Court of Appeals, Fifth Circuit	United States	16 Feb 1970	WorldLII
Mersel v United States	[1970] USCA5 6	United States Court of Appeals, Fifth Circuit	United States	5 Jan 1970	WorldLII
Vanguard Recording Society v Commissioner of Internal Revenue	418 F2d 829	United States Court of Appeals, Second Circuit	United States	26 Nov 1969	WorldLII		1
Mersel v United States	420 F2d 517	United States Court of Appeals, Fifth Circuit	United States	2 Oct 1969	WorldLII		8
Vanguard Recording Society v Commissioner of Internal Revenue	[1969] USCA2 583	United States Court of Appeals, Second Circuit	United States	30 Sep 1969	WorldLII
Missouri Pacific Railroad Co v United States	411 F2d 327	United States Court of Appeals, Eighth Circuit	United States	27 May 1969	WorldLII
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
Missouri Pacific Railroad Co v United States	[1969] USCA8 121	United States Court of Appeals, Eighth Circuit	United States	1 May 1969	WorldLII
Cummings v Commissioner of Internal Revenue	410 F2d 675	United States Court of Appeals, Fifth Circuit	United States	30 Apr 1969	WorldLII		13
Barnes v Commissioner of Internal Revenue	408 F2d 65	United States Court of Appeals, Seventh Circuit	United States	10 Apr 1969	WorldLII		9
Pizzarello v United States J	[1969] USCA2 172	United States Court of Appeals, Second Circuit	United States	18 Mar 1969	WorldLII		7
Barnes v Commissioner of Internal Revenue	[1969] USCA7 81	United States Court of Appeals, Seventh Circuit	United States	5 Mar 1969	WorldLII
Pizzarello v United States	408 F2d 579	United States Court of Appeals, Second Circuit	United States	15 Oct 1968	WorldLII		40
General Insurance Agency Inc v Commissioner of Internal Revenue	[1968] USCA4 422	United States Court of Appeals, Fourth Circuit	United States	9 Sep 1968	WorldLII
Mills v Commissioner of Internal Revenue	399 F2d 744	United States Court of Appeals, Fourth Circuit	United States	3 Sep 1968	WorldLII		4
Blackstone Realty Co v Commissioner of Internal Revenue	398 F2d 991	United States Court of Appeals, Fifth Circuit	United States	12 Jul 1968	WorldLII		10
Zeeman v United States	[1968] USCA2 360	United States Court of Appeals, Second Circuit	United States	28 May 1968	WorldLII
Webb v Commissioner	394 F2d 366	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1968	WorldLII		36
Zeeman v United States	395 F2d 861	United States Court of Appeals, Second Circuit	United States	20 Mar 1968	WorldLII		14
General Insurance Agency Inc v Commissioner of Internal Revenue	401 F2d 324	United States Court of Appeals, Fourth Circuit	United States	8 Mar 1968	WorldLII		3
Mills v Commissioner of Internal Revenue	[1968] USCA4 177	United States Court of Appeals, Fourth Circuit	United States	7 Mar 1968	WorldLII		1
Rhombar Co v Commissioner of Internal Revenue	[1967] USCA2 644	United States Court of Appeals, Second Circuit	United States	16 Nov 1967	WorldLII		1
Rhombar Co v Commissioner of Internal Revenue	386 F2d 510	United States Court of Appeals, Second Circuit	United States	26 Oct 1967	WorldLII		2
Ehlers v P Vinal	[1967] USCA8 173	United States Court of Appeals, Eighth Circuit	United States	8 Sep 1967	WorldLII
Marcello v Commissioner of Internal Revenue	380 F2d 494	United States Court of Appeals, Fifth Circuit	United States	29 Aug 1967	WorldLII		6
Ehlers v P Vinal	382 F2d 58	United States Court of Appeals, Eighth Circuit	United States	15 Aug 1967	WorldLII		8
Jackson v Commissioner of Internal Revenue	380 F2d 661	United States Court of Appeals, Sixth Circuit	United States	14 Jul 1967	WorldLII		3
Commissioner of Internal Revenue v R Riss R Riss	374 F2d 161	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII		21
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
Gibbs v Tomlinson	362 F2d 394	United States Court of Appeals, Fifth Circuit	United States	14 Jun 1966	WorldLII		18
Gibson v United States	360 F2d 457	United States Court of Appeals, Fifth Circuit	United States	11 May 1966	WorldLII		2
David v L Phinney	350 F2d 371	United States Court of Appeals, Fifth Circuit	United States	26 Aug 1965	WorldLII		7
Western New York Water Co v Commissioner of Internal Revenue	[1965] USCA2 502	United States Court of Appeals, Second Circuit	United States	26 Jul 1965	WorldLII
David v L Phinney	[1965] USCA5 534	United States Court of Appeals, Fifth Circuit	United States	21 Jul 1965	WorldLII
Turzillo v Commissioner of Internal Revenue	346 F2d 884	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1965	WorldLII		1
United States v G Lease	[1965] USCA2 416	United States Court of Appeals, Second Circuit	United States	9 Jun 1965	WorldLII		5
South Bay Corporation v Commissioner of Internal Revenue	345 F2d 698	United States Court of Appeals, Second Circuit	United States	19 May 1965	WorldLII		3
Western New York Water Co v Commissioner of Internal Revenue	349 F2d 345	United States Court of Appeals, Second Circuit	United States	18 May 1965	WorldLII		1
Kurlan v Commissioner of Internal Revenue	343 F2d 625; 145 USPQ 106	United States Court of Appeals, Second Circuit	United States	26 Mar 1965	WorldLII		5
South Bay Corporation v Commissioner of Internal Revenue	[1965] USCA2 189	United States Court of Appeals, Second Circuit	United States	11 Mar 1965	WorldLII		1
United States v Lease	346 F2d 696	United States Court of Appeals, Second Circuit	United States	1 Mar 1965	WorldLII		30
Kurlan v Commissioner of Internal Revenue	[1964] USCA2 792	United States Court of Appeals, Second Circuit	United States	17 Dec 1964	WorldLII
Compton v United States	[1964] USCA4 278	United States Court of Appeals, Fourth Circuit	United States	17 Jun 1964	WorldLII
McAleer v McNally Pittsburg Manufacturing Co	329 F2d 273	United States Court of Appeals, Third Circuit	United States	31 Mar 1964	WorldLII		3
Fairmount Park Raceway Inc v Commissioner of Internal Revenue	327 F2d 780	United States Court of Appeals, Seventh Circuit	United States	4 Mar 1964	WorldLII		2
Vuin v J Burton	327 F2d 967	United States Court of Appeals, Sixth Circuit	United States	21 Feb 1964	WorldLII		11
Fairmount Park Raceway Inc v Commissioner of Internal Revenue	[1964] USCA7 13	United States Court of Appeals, Seventh Circuit	United States	9 Jan 1964	WorldLII
Hamm v Commissioner	325 F2d 934	United States Court of Appeals, Eighth Circuit	United States	30 Dec 1963	WorldLII		29
Hallabrin v Commissioner of Internal Revenue	325 F2d 298	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1963	WorldLII		7
McAleer v McNally Pittsburg Manufacturing Co	[1963] USCA3 472	United States Court of Appeals, Third Circuit	United States	12 Dec 1963	WorldLII
Compton v United States	334 F2d 212	United States Court of Appeals, Fourth Circuit	United States	13 Nov 1963	WorldLII		18
Banks v Commissioner of Internal Revenue	322 F2d 530	United States Court of Appeals, Eighth Circuit	United States	12 Sep 1963	WorldLII		28
Roth v Commissioner of Internal Revenue	321 F2d 607	United States Court of Appeals, Ninth Circuit	United States	5 Aug 1963	WorldLII		4
Kenner v Commissioner of Internal Revenue	[1963] USCA7 214	United States Court of Appeals, Seventh Circuit	United States	15 Jul 1963	WorldLII
Bisbee-Baldwin Corporation v E Tomlinson	320 F2d 929	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1963	WorldLII		15
Kenner v Commissioner of Internal Revenue	318 F2d 632	United States Court of Appeals, Seventh Circuit	United States	4 Jun 1963	WorldLII		7
United Aniline Co v Commissioner of Internal Revenue	[1963] USCA1 45	United States Court of Appeals, First Circuit	United States	25 Apr 1963	WorldLII		3
United Aniline Co v Commissioner of Internal Revenue	316 F2d 701	United States Court of Appeals, First Circuit	United States	5 Mar 1963	WorldLII		19
Campbell County State Bank Incorporated of Herreid South Dakota v Commissioner of Internal Revenue	311 F2d 374	United States Court of Appeals, Eighth Circuit	United States	3 Jan 1963	WorldLII		9
Malat v Commissioner of Internal Revenue	302 F2d 700	United States Court of Appeals, Ninth Circuit	United States	17 Jul 1962	WorldLII		6
Champion v Commissioner of Internal Revenue	(1962) 303 F2d 887	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1962	WorldLII		5
Commissioner of Internal Revenue v Ferrer	304 F2d 125; 301 USApp DC 310	United States Court of Appeals, Second Circuit	United States - District of Columbia	5 Jun 1962	WorldLII		26
Merritt v Commissioner of Internal Revenue	301 F2d 484	United States Court of Appeals, Fifth Circuit	United States	21 May 1962	WorldLII		21
Alvary v United States	302 F2d 790	United States Court of Appeals, Second Circuit	United States	18 May 1962	WorldLII		17
Commissioner of Internal Revenue v Ferrer	[1962] USCA2 268	United States Court of Appeals, Second Circuit	United States	24 Apr 1962	WorldLII		4
Malat v Commissioner of Internal Revenue	[1962] USCA9 127	United States Court of Appeals, Ninth Circuit	United States	13 Apr 1962	WorldLII
Merritt v Commissioner of Internal Revenue	[1962] USCA5 173	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1962	WorldLII
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII		4
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII		13
Plisco v United States	306 F2d 784	United States Court of Appeals, District of Columbia Circuit	United States	5 Feb 1962	WorldLII
Hoffman v Commissioner of Internal Revenue	298 F2d 784	United States Court of Appeals, Third Circuit	United States	25 Jan 1962	WorldLII		18
Welch v Commissioner of Internal Revenue	[1961] USCA4 329	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1961	WorldLII		3
Alvary v United States	[1961] USCA2 709	United States Court of Appeals, Second Circuit	United States	14 Dec 1961	WorldLII		1
Miller v United States	296 F2d 457	United States Court of Appeals, Seventh Circuit	United States	7 Dec 1961	WorldLII		5
Hoffman v Commissioner of Internal Revenue	[1961] USCA3 326	United States Court of Appeals, Third Circuit	United States	19 Oct 1961	WorldLII
Welch v Commissioner of Internal Revenue	297 F2d 309	United States Court of Appeals, Fourth Circuit	United States	17 Oct 1961	WorldLII		4
Huckins Tool and Die Inc v Commissioner of Internal Revenue	289 F2d 549	United States Court of Appeals, Seventh Circuit	United States	11 Apr 1961	WorldLII		5
Thomas Snyder Sons Co v Commissioner of Internal Revenue	288 F2d 36	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1961	WorldLII		17
Commissioner of Internal Revenue v H Smith K Griffin	285 F2d 91	United States Court of Appeals, Fifth Circuit	United States	6 Dec 1960	WorldLII		13
Weir v Commissioner of Internal Revenue	283 F2d 675	United States Court of Appeals, Sixth Circuit	United States	2 Nov 1960	WorldLII		22
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Brooks v United States	280 F2d 370	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1960	WorldLII		3
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Commissioner of Internal Revenue v Marshman	279 F2d 27	United States Court of Appeals, Sixth Circuit	United States	31 May 1960	WorldLII		6
Olshausen v Commissioner of Internal Revenue	273 F2d 23	United States Court of Appeals, Ninth Circuit	United States	19 Jan 1960	WorldLII		9
Olshausen v Commissioner of Internal Revenue	[1959] USCA9 393	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1959	WorldLII
Young v Commissioner of Internal Revenue	[1959] USCA2 428	United States Court of Appeals, Second Circuit	United States	13 Jul 1959	WorldLII
Stanton v United States	[1959] USCA2 422	United States Court of Appeals, Second Circuit	United States	6 Jul 1959	WorldLII
United States v D Hover	268 F2d 657	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1959	WorldLII		9
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
Stanton v United States	268 F2d 727	United States Court of Appeals, Second Circuit	United States	14 May 1959	WorldLII		7
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
Brinson v W Tomlinson	264 F2d 30	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1959	WorldLII		3
Cohen v Commissioner	266 F2d 5	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1959	WorldLII		36
Polizzi v Commissioner of Internal Revenue	265 F2d 498	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1959	WorldLII		6
Zeddies v Commissioner of Internal Revenue	264 F2d 120	United States Court of Appeals, Seventh Circuit	United States	30 Mar 1959	WorldLII		15
Carter v Campbell	264 F2d 930	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1959	WorldLII		29
Brinson v W Tomlinson	[1959] USCA5 107	United States Court of Appeals, Fifth Circuit	United States	26 Feb 1959	WorldLII
Zeddies v Commissioner of Internal Revenue	[1959] USCA7 40	United States Court of Appeals, Seventh Circuit	United States	20 Feb 1959	WorldLII		1
Young v Commissioner of Internal Revenue	269 F2d 89	United States Court of Appeals, Second Circuit	United States	13 Feb 1959	WorldLII		4
Harp v Commissioner of Internal Revenue	263 F2d 139	United States Court of Appeals, Sixth Circuit	United States	11 Feb 1959	WorldLII		13
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
Commissioner of Internal Revenue v R J Reynolds Tobacco Co	[1958] USCA4 233	United States Court of Appeals, Fourth Circuit	United States	6 Oct 1958	WorldLII
Veino v Fahs	257 F2d 364	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1958	WorldLII		17
Commissioner of Internal Revenue v R J Reynolds Tobacco Co	260 F2d 9	United States Court of Appeals, Fourth Circuit	United States	12 Jun 1958	WorldLII		5
Sullivan v Commissioner of Internal Revenue	256 F2d 4	United States Court of Appeals, Fifth Circuit	United States	26 May 1958	WorldLII		3
Clark v Commissioner of Internal Revenue	253 F2d 745	United States Court of Appeals, Third Circuit	United States	13 Mar 1958	WorldLII		14
Clark v Commissioner of Internal Revenue	[1958] USCA3 16	United States Court of Appeals, Third Circuit	United States	9 Jan 1958	WorldLII		3
Simon v Commissioner of Internal Revenue	248 F2d 869	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1957	WorldLII		19
Estate Phillips v Commissioner of Internal Revenue	(1957) 246 F2d 209	United States Court of Appeals, Fifth Circuit	United States	16 Jul 1957	WorldLII		24
Williams v United States	245 F2d 559	United States Court of Appeals, Fifth Circuit	United States	18 Jun 1957	WorldLII		14
American Pipe Steel Corporation v Commissioner of Internal Revenue	[1957] USCA9 217	United States Court of Appeals, Ninth Circuit	United States	4 Jun 1957	WorldLII
Azevedo v Commissioner of Internal Revenue	246 F2d 196	United States Court of Appeals, Ninth Circuit	United States	29 May 1957	WorldLII		6
American Pipe Steel Corporation v Commissioner of Internal Revenue	243 F2d 125	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1957	WorldLII		18
Wexler v Commissioner of Internal Revenue	241 F2d 304	United States Court of Appeals, Sixth Circuit	United States	25 Feb 1957	WorldLII		3
Showell v Commissioner of Internal Revenue	[1956] USCA9 429	United States Court of Appeals, Ninth Circuit	United States	21 Nov 1956	WorldLII
Showell v Commissioner of Internal Revenue	238 F2d 148	United States Court of Appeals, Ninth Circuit	United States	10 Oct 1956	WorldLII		10
Viles v Commissioner of Internal Revenue	233 F2d 376	United States Court of Appeals, Sixth Circuit	United States	18 May 1956	WorldLII		10
Bryant Heater Co v Commissioner of Internal Revenue	231 F2d 938	United States Court of Appeals, Sixth Circuit	United States	14 Apr 1956	WorldLII		6
Kashat v Commissioner of Internal Revenue	229 F2d 282	United States Court of Appeals, Sixth Circuit	United States	18 Jan 1956	WorldLII		10
Archer v Commissioner of Internal Revenue	227 F2d 270	United States Court of Appeals, Fifth Circuit	United States	25 Nov 1955	WorldLII		30
Chase National Bank of the City of New York v Commissioner of Internal Revenue	[1955] USCA8 183	United States Court of Appeals, Eighth Circuit	United States	10 Oct 1955	WorldLII
Chase National Bank of the City of New York v Commissioner of Internal Revenue	225 F2d 621	United States Court of Appeals, Eighth Circuit	United States	16 Sep 1955	WorldLII		2
Gasper v Commissioner of Internal Revenue	225 F2d 284	United States Court of Appeals, Sixth Circuit	United States	6 Jul 1955	WorldLII		12
Thomas v Commissioner of Internal Revenue	223 F2d 83	United States Court of Appeals, Sixth Circuit	United States	14 Jun 1955	WorldLII		31
Commissioner of Internal Revenue v Thompson	222 F2d 893	United States Court of Appeals, Third Circuit	United States	27 May 1955	WorldLII		18
Koscove v Commissioner of Internal Revenue	225 F2d 85	United States Court of Appeals, Tenth Circuit	United States	14 May 1955	WorldLII		5
Roybark v United States	[1955] USCA9 93	United States Court of Appeals, Ninth Circuit	United States	23 Feb 1955	WorldLII		1
Commissioner of Internal Revenue v Thompson	[1955] USCA3 22	United States Court of Appeals, Third Circuit	United States	17 Jan 1955	WorldLII
United States v A Harris	216 F2d 690	United States Court of Appeals, Fifth Circuit	United States	4 Jan 1955	WorldLII		8
Roybark v United States	[1954] USCA9 381	United States Court of Appeals, Ninth Circuit	United States	20 Dec 1954	WorldLII
United States v A Harris	[1954] USCA5 439	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1954	WorldLII
Nichols v Securities and Exchange Commission	211 F2d 412	United States Court of Appeals, Second Circuit	United States	7 Apr 1954	WorldLII		6
Nichols v Securities and Exchange Commission	[1954] USCA2 75	United States Court of Appeals, Second Circuit	United States	8 Feb 1954	WorldLII		3
Moriarty v Commissioner of Internal Revenue	208 F2d 43	United States Court of Appeals, District of Columbia Circuit	United States	19 Oct 1953	WorldLII
United States v Pfister	205 F2d 538	United States Court of Appeals, Eighth Circuit	United States	29 Jun 1953	WorldLII		22
Sommers v Commissioner Internal Revenue	195 F2d 680	United States Court of Appeals, Second Circuit	United States	31 Mar 1952	WorldLII		6
Warren v Commissioner of Internal Revenue	193 F2d 996	United States Court of Appeals, First Circuit	United States	28 Jan 1952	WorldLII		2
Sommers v Commissioner Internal Revenue	[1952] USCA2 49	United States Court of Appeals, Second Circuit	United States	23 Jan 1952	WorldLII
Maroosis v Smyth	187 F2d 228	United States Court of Appeals, Ninth Circuit	United States	14 Mar 1951	WorldLII		6
Maroosis v Smyth	[1951] USCA9 35	United States Court of Appeals, Ninth Circuit	United States	9 Feb 1951	WorldLII
Bartholomew v Commissioner of Internal Revenue	186 F2d 315	United States Court of Appeals, Eighth Circuit	United States	23 Jan 1951	WorldLII		2
Gillette's Estate v Commissioner of Internal Revenue	(1950) 182 F2d 1010	United States Court of Appeals, Ninth Circuit	United States	14 Jun 1950	WorldLII		21
Tool Supply Co v Commissioner of Internal Revenue	182 F2d 300	United States Court of Appeals, Tenth Circuit	United States	8 May 1950	WorldLII		21
Federal National Bank of Shawnee Oklahoma v Commissioner of Internal Revenue	180 F2d 494	United States Court of Appeals, Tenth Circuit	United States	13 Feb 1950	WorldLII		12
Marx v Commissioner of Internal Revenue	179 F2d 938	United States Court of Appeals, First Circuit	United States	7 Feb 1950	WorldLII		3
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII		8
Washington, Virginia & Maryland Coach Co v National Labor Relations Board	301 US 142; 81 L Ed 965; 57 SCt 648	United States Supreme Court	United States	12 Apr 1937	WorldLII		29
Helvering v Tex-Penn Oil Co	300 US 481; 81 L Ed 755; 57 SCt 569	United States Supreme Court	United States	29 Mar 1937	WorldLII		70
Great Northern R Co v Weeks	297 US 135; 80 L Ed 532; 56 SCt 426	United States Supreme Court	United States	3 Feb 1936	WorldLII		7
Prudence Co v Fidelity & Deposit Co of Md	297 US 198; 80 L Ed 581; 56 SCt 387; 80 L Ed 2d 581	United States Supreme Court	United States	3 Feb 1936	WorldLII		2
Helvering v Rankin	295 US 123; 79 L Ed 1343; 55 SCt 732	United States Supreme Court	United States	29 Apr 1935	WorldLII		45
Clark v Williard	294 US 211; 79 L Ed 865; 55 SCt 356	United States Supreme Court	United States	4 Feb 1935	WorldLII		21

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Russell v Commissioner (CCA)	(1939) 45 F2d 100		United States	circa 1939	Westlaw		2
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Helvering v Independent Life Ins Co	292 US 371; 78 L Ed 1311; 54 SCt 758	United States Supreme Court	United States	21 May 1934	WorldLII		20
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
Warren Mfg Co v Tait, DCDMd 1932	60 F2d 982		United States	circa 1932	Westlaw		3
Burnet v Houston	283 US 223; 75 L Ed 991; 51 SCt 413	United States Supreme Court	United States	13 Apr 1931	WorldLII		53
Lucas v Kansas City Structural Steel Co	281 US 264; 74 L Ed 848; 50 SCt 263	United States Supreme Court	United States	14 Apr 1930	WorldLII		31
Gunning v Cooley	281 US 90; 74 L Ed 720; 50 SCt 231	United States Supreme Court	United States	12 Mar 1930	WorldLII		195
Reinecke v Spalding	280 US 227; 74 L Ed 385; 50 SCt 96	United States Supreme Court	United States	6 Jan 1930	WorldLII		24
Autosales Corporation v Commissioner of Int Rev	(1930) 43 F2d 931		United States	circa 1930	Westlaw		6
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
Wickwire v Reinecke	275 US 101; 72 L Ed 184; 48 SCt 43	United States Supreme Court	United States	21 Nov 1927	WorldLII		35
United States v Anderson	269 US 422; 70 L Ed 347; 46 SCt 131	United States Supreme Court	United States	4 Jan 1926	WorldLII		136
United States v Rindskopf	105 US 418; 26 L Ed 1131	United States Supreme Court	United States	1 Oct 1881	WorldLII		26
Taylor v Commissioner	70 F2d 619		United States		Westlaw		24
Darcy v Commissioner (CCA)	66 F2d 581		United States		Westlaw		8
Alexander Sprunt & Son, Inc , v Commissioner	64 F2d 424		United States		Westlaw		12
Lightsey v Commissioner	63 F2d 254		United States		Westlaw		6
Matern v Commissioner (CCA)	61 F2d 663		United States		Westlaw		1
Atlantic Bank & Trust Co v Commissioner (CCA)	59 F2d 363		United States		Westlaw		1
Underwood v Commissioner (CCA)	56 F2d 67		United States		Westlaw		11
Strother v C I R	55 F2d 626		United States		Westlaw		5
Onondaga Co v Commissioner of Internal Revenue	50 F2d 397		United States		Westlaw		4
Williams v Commissioner of Internal Revenue	45 F2d 61		United States		Westlaw		2
Saxman Coal & Coke Co v Commissioner (CCA)	43 F2d 556		United States		Westlaw		1
Citrus Soap Co of California v Lucas (CCA)	42 F2d 372		United States		Westlaw		1
Sanderson v Commissioner (CCA)	42 F2d 160		United States		Westlaw		1
Hubinger v Commissioner (CCA)	36 F2d 724		United States		Westlaw		2
Collin v Commissioner (CCA)	32 F2d 753		United States		Westlaw		3
Atlanta Casket Co v Rose	22 F2d 800		United States		Westlaw		2
Becker v United States	21 F2d 1003		United States		Westlaw		4
Index Notion Co	3 BTA 90		United States				1
2 Bta 253	2 BTA 253		United States				1
1 Bta 342	1 BTA 342		United States				1