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Hort v Commissioner     94

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Prebola Nka v Commissioner of Internal Revenue	482 F3d 610	United States Court of Appeals, Second Circuit	United States	27 Mar 2007	WorldLII		1
Watkins v Commissioner Internal Revenue	447 F3d 1269	United States Court of Appeals, Tenth Circuit	United States	10 May 2006	WorldLII		1
Lattera v Commissioner of Internal Revenue	437 F3d 399	United States Court of Appeals, Third Circuit	United States	14 Feb 2006	WorldLII		2
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Gitlitz v Commissioner	531 US 206; 148 L Ed 2d 613; 121 SCt 701	United States Supreme Court	United States	9 Jan 2001	WorldLII		6
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII		13
Stengel v Commissioner of Internal Revenue	[1993] USCA9 1926	United States Court of Appeals, Ninth Circuit	United States	18 Jun 1993	WorldLII
Arkansas Best Corporation v Commissioner	485 US 212; 99 L Ed 2d 183; 108 SCt 971	United States Supreme Court	United States	7 Mar 1988	WorldLII		18
Gray v Commissioner of Internal Revenue	642 F2d 320	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1981	WorldLII
Schnadig Corporation v Gaines Manufacturing Co Inc	(1980) 620 F2d 1166; 206 USPQ 202	United States Court of Appeals, Sixth Circuit	United States	8 May 1980	WorldLII		10
Cline v Commissioner of Internal Revenue	617 F2d 192	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1980	WorldLII		4
Furrer v Commissioner of Internal Revenue	566 F2d 1115	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1977	WorldLII		2
Wolder v Commissioner of Internal Revenue	493 F2d 608	United States Court of Appeals, Second Circuit	United States	21 Feb 1974	WorldLII		4
John Thompson Co v United States	477 F2d 164	United States Court of Appeals, Seventh Circuit	United States	20 Apr 1973	WorldLII		7
Sirbo Holdings Inc v Commissioner of Internal Revenue	476 F2d 981	United States Court of Appeals, Second Circuit	United States	23 Mar 1973	WorldLII		5
Estate Stranahan v Commissioner of Internal Revenue	472 F2d 867	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1973	WorldLII		2
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII		4
Elliott v United States	431 F2d 1149	United States Court of Appeals, Tenth Circuit	United States	27 Aug 1970	WorldLII		7
Hollywood Baseball Association v Commissioner of Internal Revenue	423 F2d 494	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1970	WorldLII		3
United States v Winthrop	417 F2d 905	United States Court of Appeals, Fifth Circuit	United States	22 Oct 1969	WorldLII		27
Hg Hendricks v Commissioner of Internal Revenue	[1969] USCA5 270	United States Court of Appeals, Fifth Circuit	United States	17 Mar 1969	WorldLII
Hg Hendricks v Commissioner of Internal Revenue	406 F2d 269	United States Court of Appeals, Fifth Circuit	United States	20 Jan 1969	WorldLII		1
Marks v Commissioner of Internal Revenue	390 F2d 598	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1968	WorldLII		1
Marks v Commissioner of Internal Revenue	[1968] USCA9 115	United States Court of Appeals, Ninth Circuit	United States	1 Mar 1968	WorldLII
Pounds v United States	372 F2d 342	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1967	WorldLII		5
Oliver v Commissioner of Internal Revenue	364 F2d 575	United States Court of Appeals, Eighth Circuit	United States	2 Aug 1966	WorldLII		4
Turzillo v Commissioner of Internal Revenue	346 F2d 884	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1965	WorldLII		1
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
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
Pridemark, Inc v Commissioner	345 F2d 35	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1965	WorldLII		37
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
Rachel v Georgia	342 F2d 336	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1965	WorldLII		38
Pridemark Inc v Commissioner of Internal Revenue	[1965] USCA4 87	United States Court of Appeals, Fourth Circuit	United States	5 Feb 1965	WorldLII
Hallcraft Homes Inc v Commissioner of Internal Revenue	336 F2d 701	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1964	WorldLII		2
Real Estate Investment Trust of America v Commissioner of Internal Revenue	334 F2d 986	United States Court of Appeals, First Circuit	United States	28 Jul 1964	WorldLII		2
United States v R T Woolsey	[1964] USCA5 178	United States Court of Appeals, Fifth Circuit	United States	3 Mar 1964	WorldLII
McCullough v Commissioner of Internal Revenue	326 F2d 199	United States Court of Appeals, Ninth Circuit	United States	3 Jan 1964	WorldLII
United States v R T Woolsey	326 F2d 287	United States Court of Appeals, Fifth Circuit	United States	18 Dec 1963	WorldLII		4
Bisbee-Baldwin Corporation v E Tomlinson	320 F2d 929	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1963	WorldLII		15
United States v G Eidson	310 F2d 111	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1962	WorldLII		17
First National Bank of Kansas City v Commissioner of Internal Revenue	309 F2d 587	United States Court of Appeals, Eighth Circuit	United States	8 Nov 1962	WorldLII		2
United States v O D Harrison	304 F2d 835	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1962	WorldLII		11
Tomlinson v S Massey E	308 F2d 168	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1962	WorldLII		3
United States v O D Harrison	[1962] USCA5 326	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1962	WorldLII
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
Jaglom v Commissioner of Internal Revenue	[1962] USCA2 356	United States Court of Appeals, Second Circuit	United States	4 Jun 1962	WorldLII
Holt v Commissioner of Internal Revenue	303 F2d 687	United States Court of Appeals, Ninth Circuit	United States	4 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
Boswell Co v Commissioner of Internal Revenue	302 F2d 682	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1962	WorldLII		1
Wiseman v Halliburton Oil Well Cementing Co	301 F2d 654	United States Court of Appeals, Tenth Circuit	United States	5 Apr 1962	WorldLII		11
Jaglom v Commissioner of Internal Revenue	303 F2d 847	United States Court of Appeals, Second Circuit	United States	9 Feb 1962	WorldLII		15
Ayrton Metal Co v Commissioner of Internal Revenue	299 F2d 741	United States Court of Appeals, Second Circuit	United States	1 Feb 1962	WorldLII		3
Ayrton Metal Co v Commissioner of Internal Revenue	[1961] USCA2 605	United States Court of Appeals, Second Circuit	United States	9 Nov 1961	WorldLII		1
Metropolitan Building Co v Commissioner of Internal Revenue	282 F2d 592	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1960	WorldLII		8
Commissioner of Internal Revenue v Chatsworth Stations Inc	282 F2d 132	United States Court of Appeals, Second Circuit	United States	28 Jul 1960	WorldLII		11
Commissioner of Internal Revenue v Gillette Motor Transport, Inc	364 US 130; 4 L Ed 2d 1617; 80 SCt 1497	United States Supreme Court	United States	27 Jun 1960	WorldLII		64
Commissioner of Internal Revenue v Chatsworth Stations Inc	[1960] USCA2 206	United States Court of Appeals, Second Circuit	United States	28 Mar 1960	WorldLII
Commissioner of Internal Revenue v W Phillips R	[1960] USCA4 67	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1960	WorldLII		5
Mansfield Journal Co v Commissioner of Internal Revenue	274 F2d 284	United States Court of Appeals, Sixth Circuit	United States	5 Feb 1960	WorldLII		9
Commissioner of Internal Revenue v W Phillips R	275 F2d 33	United States Court of Appeals, Fourth Circuit	United States	14 Oct 1959	WorldLII		15
Idaho First National Bank v United States	265 F2d 6	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1959	WorldLII		6
Bidart Bros v United States	[1959] USCA9 66	United States Court of Appeals, Ninth Circuit	United States	17 Feb 1959	WorldLII		1
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII		26
Bidart Bros v United States	262 F2d 607	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1959	WorldLII		4
Leh v Commissioner of Internal Revenue	260 F2d 489	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1958	WorldLII		9
Kaltreider v Commissioner of Internal Revenue	[1958] USCA3 332	United States Court of Appeals, Third Circuit	United States	17 Jul 1958	WorldLII		3
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII		33
Bradford Hotel Operating Co v Commissioner of Internal Revenue	244 F2d 876	United States Court of Appeals, First Circuit	United States	27 May 1957	WorldLII
Commissioner of Internal Revenue v Hawn	231 F2d 340	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1956	WorldLII		8
Commissioner of Internal Revenue v Hawn	[1956] USCA5 160	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1956	WorldLII
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
Sanders v Commissioner of Internal Revenue	[1955] USCA10 155	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1955	WorldLII		2
Sanders v Commissioner	225 F2d 629; 637 CA 10	United States Court of Appeals, Tenth Circuit	United States	17 Aug 1955	WorldLII		21
United States v Snow	223 F2d 103	United States Court of Appeals, Ninth Circuit	United States	3 May 1955	WorldLII		21
Warner Bros Co v United States	[1954] USCA2 320	United States Court of Appeals, Second Circuit	United States	29 Jul 1954	WorldLII
Warner Bros Co v United States	214 F2d 429	United States Court of Appeals, Second Circuit	United States	12 May 1954	WorldLII		1
Commissioner of Internal Revenue v McCue Bros & Drummond	210 F2d 752; 753 CA 2	United States Court of Appeals, Second Circuit	United States	3 Mar 1954	WorldLII		16
Commissioner of Internal Revenue v McCue Bros & Drummond	[1954] USCA2 86	United States Court of Appeals, Second Circuit	United States	10 Feb 1954	WorldLII
Fisher v Commissioner of Internal Revenue	209 F2d 513	United States Court of Appeals, Sixth Circuit	United States	3 Feb 1954	WorldLII		19
Commissioner of Internal Revenue v Starr Bros	[1953] USCA2 247	United States Court of Appeals, Second Circuit	United States	29 May 1953	WorldLII
Commissioner of Internal Revenue v Starr Bros	204 F2d 673	United States Court of Appeals, Second Circuit	United States	15 Apr 1953	WorldLII		29
Commissioner of Internal Revenue v Commissioner of Internal Revenue	200 F2d 72	United States Court of Appeals, Third Circuit	United States	28 Nov 1952	WorldLII		15
Commissioner of Internal Revenue v Commissioner of Internal Revenue	[1952] USCA3 299	United States Court of Appeals, Third Circuit	United States	3 Nov 1952	WorldLII		7
M-B-K Drilling Co v Commissioner of Internal Revenue	(1952) 194 F2d 221	United States Court of Appeals, Tenth Circuit	United States	12 Feb 1952	WorldLII		5
Commissioner of Internal Revenue v Oxford Paper Co	[1952] USCA2 55	United States Court of Appeals, Second Circuit	United States	5 Feb 1952	WorldLII
Commissioner of Internal Revenue v Oxford Paper Co	194 F2d 190	United States Court of Appeals, Second Circuit	United States	12 Dec 1951	WorldLII		2
Sloane v Commissioner Internal Revenue	(1951) 188 F2d 254; 29 ALR 2d 580	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1951	WorldLII		8
Jones v Corbyn	186 F2d 450	United States Court of Appeals, Tenth Circuit	United States	29 Dec 1950	WorldLII		22
Swiren v Commissioner of Internal Revenue	183 F2d 656	United States Court of Appeals, Seventh Circuit	United States	14 Jul 1950	WorldLII		13
Rogers v Commissioner of Internal Revenue	[1950] USCA3 71	United States Court of Appeals, Third Circuit	United States	21 Feb 1950	WorldLII
Rogers v Commissioner of Internal Revenue	180 F2d 720	United States Court of Appeals, Third Circuit	United States	11 Oct 1949	WorldLII		5
Helvering v American Dental Co	318 US 322; 87 L Ed 785; 63 SCt 577	United States Supreme Court	United States	1 Mar 1943	WorldLII		38

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Lottery Winnings as Capital Gains	(2004) 114 Yale Law Journal 195	Levine, Matthew S	United States	1 Jan 2004	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Maass v Higgins	312 US 443; 85 L Ed 940; 61 SCt 631	United States Supreme Court	United States	3 Mar 1941	WorldLII		16
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Helvering v Bruun	309 US 461; 84 L Ed 864; 60 SCt 631	United States Supreme Court	United States	25 Mar 1940	WorldLII		21
Warren Service Corporation v Commissioner of Internal Revenue	(1940) 110 F2d 723		United States	circa 1940	Westlaw		7
United States v Safety Car Heating & Lighting Co	297 US 88; 80 L Ed 500; 56 SCt 353	United States Supreme Court	United States	6 Jan 1936	WorldLII		33
[1932] Act 47	[1932] Act 47		United Kingdom	circa 1932			11
Burnet v Sanford & Brooks Co	282 US 359; 75 L Ed 383; 51 SCt 150	United States Supreme Court	United States	5 Jan 1931	WorldLII		90
United States v S S White Dental Mfg Co	274 US 398; 71 L Ed 1120; 47 SCt 598	United States Supreme Court	United States	16 May 1927	WorldLII		36
311 US 641	311 US 641; 61 SCt 172	United States Supreme Court	United States	circa 1927	Westlaw		4
112 f2d 167	112 F2d 167		United States	circa 1927	Westlaw		2
104 f2d 453	104 F2d 453		United States	circa 1927	Westlaw		3
Tiscornia v Commissioner	95 F2d 678		United States	circa 1927	Westlaw		4
Commissioner v Langwell Real Estate Corporation	47 F2d 841		United States		Westlaw		3
Hort v Commissioner of Internal Revenue	39 BTA 922		United States				2
36 f2d 212	36 F2d 212		United States		Westlaw		4
Farrelly-Walsh, Inc , v Commissioner	13 BTA 923		United States				1
Georcke Co v Commissioner	7 BTA 860		United States				1
Merckens v Commissioner	7 BTA 32		United States				1
Denholm & McKay Co v Commissioner	2 BTA 444		United States				2
1 Bta 711	1 BTA 711		United States				1