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Koshland v Helvering   flag  47

298 US 441; 80 L Ed 1268; 56 SCt 767
United States Supreme Court
United States
18th May, 1936

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Union Electric Co v United States 363 F3d 1292 United States Court of Appeals, Federal Circuit United States 2 Apr 2004 WorldLII flag 3
Unionbancal Corporation v Commissioner of Internal Revenue 305 F3d 976 United States Court of Appeals, Ninth Circuit United States 18 Sep 2002 WorldLII flag 2
California Cosmetology Coalition v W Riley 110 F3d 1454; 117 Ed Law Rep 454 United States Court of Appeals, Ninth Circuit United States 11 Apr 1997 WorldLII flag 6
Ohio Periodical Distributors Inc v Commissioner of Internal Revenue 105 F3d 322; 79 AFTR2d 97-719 United States Court of Appeals, Sixth Circuit United States 29 Jan 1997 WorldLII flag 2
Iglesias v United States 848 F2d 362; 61 AFTR2d 88-1264 United States Court of Appeals, Second Circuit United States 1 Jun 1988 WorldLII flag 4
Miller v Commissioner 836 F2d 1274; 56 USLW 2403; 61 AFTR2d 88-713 United States Court of Appeals, Tenth Circuit United States 11 Jan 1988 WorldLII flag 47
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 flag 3
Commissioner v Fink 483 US 89; 97 L Ed 2d 74; 107 SCt 2729 United States Supreme Court United States 22 Jun 1987 WorldLII flag 11
Hanover Insurance Co v Commissioner of Internal Revenue 598 F2d 1211 United States Court of Appeals, First Circuit United States 8 May 1979 WorldLII flag 8
Poirier McLane Corporation v Commissioner of Internal Revenue 547 F2d 161 United States Court of Appeals, Second Circuit United States 23 Nov 1976 WorldLII flag 8
Reid v Memphis Publishing Co 521 F2d 512; 10 Empl Prac Dec P 10,373; 11 Fair Empl Prac Cas 129 United States Court of Appeals, Sixth Circuit United States 20 Aug 1975 WorldLII flag 8
Foltz v United States 458 F2d 600 United States Court of Appeals, Eighth Circuit United States 20 Apr 1972 WorldLII flag 3
Wetter Manufacturing Co v United States 458 F2d 1033 United States Court of Appeals, Sixth Circuit United States 13 Apr 1972 WorldLII flag 5
Landerman v Commissioner of Internal Revenue 454 F2d 338 United States Court of Appeals, Seventh Circuit United States 29 Dec 1971 WorldLII flag 5
Mourning v Family Publications Service Inc 449 F2d 235 United States Court of Appeals, Fifth Circuit United States 27 Sep 1971 WorldLII flag 6
Lake Shore National Bank v E C Coyle 419 F2d 958 United States Court of Appeals, Seventh Circuit United States 30 Dec 1969 WorldLII flag
General Electric Co v J Burton 372 F2d 108 United States Court of Appeals, Sixth Circuit United States 3 Feb 1967 WorldLII flag 2
United States v Di Operating Co 362 F2d 305; 1 ALRFed 786 United States Court of Appeals, Ninth Circuit United States 5 Aug 1966 WorldLII flag 3
United States v Di Operating Co [1966] USCA9 261 United States Court of Appeals, Ninth Circuit United States 9 Jun 1966 WorldLII flag
Tandy Leather Co v United States [1965] USCA5 548 United States Court of Appeals, Fifth Circuit United States 27 Jul 1965 WorldLII flag
Tandy Leather Co v United States 347 F2d 693 United States Court of Appeals, Fifth Circuit United States 22 Jun 1965 WorldLII flag 7
United States v Co 342 F2d 759 United States Court of Appeals, Fifth Circuit United States 22 Mar 1965 WorldLII flag 1
United States v W W Marett 325 F2d 28 United States Court of Appeals, Fifth Circuit United States 7 Nov 1963 WorldLII flag 6
United States v Stapf B T II H Stapf B T II H 309 F2d 592 United States Court of Appeals, Fifth Circuit United States 26 Sep 1962 WorldLII flag 4
United States v M a Lindner W a 307 F2d 262 United States Court of Appeals, Tenth Circuit United States 14 Jul 1962 WorldLII flag 6
Northern Natural Gas Co v O'Malley 277 F2d 128 United States Court of Appeals, Eighth Circuit United States 13 Apr 1960 WorldLII flag 26
Estate Schlosser Schlosser v Commissioner of Internal Revenue [1960] USCA3 112 United States Court of Appeals, Third Circuit United States 30 Mar 1960 WorldLII flag
Estate Schlosser Schlosser v Commissioner of Internal Revenue 277 F2d 268 United States Court of Appeals, Third Circuit United States 4 Feb 1960 WorldLII flag 2
Commissioner of Internal Revenue v Acker 361 US 87; 4 L Ed 2d 127; 80 SCt 144 United States Supreme Court United States 16 Nov 1959 WorldLII flag 90
Acker v Commissioner of Internal Revenue [1958] USCA6 182 United States Court of Appeals, Sixth Circuit United States 3 Sep 1958 WorldLII flag 3
Acker v Commissioner of Internal Revenue 258 F2d 568 United States Court of Appeals, Sixth Circuit United States 18 Jun 1958 WorldLII flag 33
United States v Calamaro 354 US 351; 1 L Ed 1394; 1 L Ed 2d 1394; 77 SCt 1138 United States Supreme Court United States 17 Jun 1957 WorldLII flag 86
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Oregon-Washington Plywood Co v Commissioner of Internal Revenue 219 F2d 883 United States Court of Appeals, Ninth Circuit United States 21 Feb 1955 WorldLII flag
Commissioner of Internal Revenue v Obear-Nester Glass Co 217 F2d 56 United States Court of Appeals, Seventh Circuit United States 15 Nov 1954 WorldLII flag 4
Chamberlin v Commissioner of Internal Revenue 207 F2d 462 United States Court of Appeals, Sixth Circuit United States 14 Oct 1953 WorldLII flag 10
Trenton Chemical Co v United States 201 F2d 776 United States Court of Appeals, Sixth Circuit United States 7 Feb 1953 WorldLII flag 3
United States v Abrams 197 F2d 803; 65 Ohio Law Abs 321 United States Court of Appeals, Sixth Circuit United States - Ohio 19 May 1952 WorldLII flag 11
Alwine v Arabian American Oil Co [1952] USCA3 60 United States Court of Appeals, Third Circuit United States 13 Feb 1952 WorldLII flag
Tourtelot v Commissioner of Internal Revenue 189 F2d 167 United States Court of Appeals, Seventh Circuit United States 28 May 1951 WorldLII flag 3
Alwine v Arabian American Oil Co [1951] USCA3 127 United States Court of Appeals, Third Circuit United States 8 May 1951 WorldLII flag
Social Security Board v Nierotko 327 US 358; 90 L Ed 718; 66 SCt 637 United States Supreme Court United States 25 Feb 1946 WorldLII flag 118
Helvering v Sprouse (1943) 318 US 604; 87 L Ed 1029; 63 SCt 791 United States Supreme Court United States 5 Apr 1943 WorldLII flag 5
Helvering v Griffiths 318 US 371; 87 L Ed 843; 63 SCt 636 United States Supreme Court United States 1 Mar 1943 WorldLII flag 44
Helvering v Oregon Mut Life Ins Co 311 US 267; 85 L Ed 180; 61 SCt 207 United States Supreme Court United States 9 Dec 1940 WorldLII flag 14
M E Blatt Co v United States 305 US 267; 83 L Ed 167; 59 SCt 186 United States Supreme Court United States 5 Dec 1938 WorldLII flag 12
Helvering v Gowran 302 US 238; 82 L Ed 224; 58 SCt 154 United States Supreme Court United States 6 Dec 1937 WorldLII flag 301

Legislation Cited

Legislation Name Provision
Sixteenth Amendment

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Manhattan General Equipment Co v Commissioner 297 US 129; 80 L Ed 528; 56 SCt 397 United States Supreme Court United States 3 Feb 1936 WorldLII flag 117
Morrissey v Commissioner 296 US 344; 80 L Ed 263; 56 SCt 289 United States Supreme Court United States 16 Dec 1935 WorldLII flag 62
Helvering v Minnesota Tea Co 296 US 378; 80 L Ed 284; 56 SCt 269 United States Supreme Court United States 16 Dec 1935 WorldLII flag 23
McFeely v Commissioner 296 US 102; 80 L Ed 83; 56 SCt 54 United States Supreme Court United States 11 Nov 1935 WorldLII flag 18
McCaughn v Hershey Chocolate Co 283 US 488; 51 SCt 510; 75 L Ed 1183 United States Supreme Court United States 18 May 1931 WorldLII flag 27
Poe v Seaborn 282 US 101; 75 L Ed 239; 51 SCt 58 United States Supreme Court United States 24 Nov 1930 WorldLII flag 68
Marr v United States 268 US 536; 69 L Ed 1079; 45 SCt 575 United States Supreme Court United States 1 Jun 1925 WorldLII flag 10
Cullinan v Walker 262 US 134; 67 L Ed 906; 43 SCt 495 United States Supreme Court United States 30 Apr 1923 WorldLII flag 9
Miles v Safe Deposit & Trust Co of Baltimore 259 US 247; 66 L Ed 923; 42 SCt 483 United States Supreme Court United States 29 May 1922 WorldLII flag 12
United States v Phellis 257 US 156; 66 L Ed 180; 42 SCt 63 United States Supreme Court United States 21 Nov 1921 WorldLII flag 39
Rockefeller v United States 257 US 176; 66 L Ed 186; 42 SCt 68 United States Supreme Court United States 21 Nov 1921 WorldLII flag 10
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Towne v Eisner 245 US 425; 245 US 418; 62 L Ed 372; 38 SCt 158 United States Supreme Court United States 7 Jan 1918 WorldLII flag 119
297 US 702 297 US 702; 56 SCt 669; 80 L Ed 990 United States Supreme Court United States circa 1922 Westlaw flag 4
Commissioner v Koshland (CCA) 81 F2d 641 United States circa 1922 Westlaw flag 1
Commissioner of Internal Revenue v Tillotson Mfg Co (CCA) 76 F2d 189 United States Westlaw flag 2

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