LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Commissioner of Internal Revenue v Gillette Motor Transport, Inc     64

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Gail v United States	58 F3d 580; 64 USLW 2029; 76 AFTR2d 95-5351	United States Court of Appeals, Tenth Circuit	United States	27 Jun 1995	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
Keller Street Development Co v Commissioner of Internal Revenue	688 F2d 675	United States Court of Appeals, Ninth Circuit	United States	23 Sep 1982	WorldLII		3
Suburban Realty Co v United States	615 F2d 171	United States Court of Appeals, Fifth Circuit	United States	7 Apr 1980	WorldLII		7
Cline v Commissioner of Internal Revenue	617 F2d 192	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1980	WorldLII		4
Devine v Commissioner of Internal Revenue	558 F2d 807	United States Court of Appeals, Fifth Circuit	United States	2 Sep 1977	WorldLII		2
Jersey Land and Development Corporation v United States	539 F2d 311	United States Court of Appeals, Third Circuit	United States	29 Jul 1976	WorldLII		6
Lan Jen Chu v Commissioner of Internal Revenue	486 F2d 696	United States Court of Appeals, First Circuit	United States	2 Nov 1973	WorldLII		5
Realty Loan Corporation v Commissioner of Internal Revenue	478 F2d 1049	United States Court of Appeals, Ninth Circuit	United States	19 Apr 1973	WorldLII		1
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
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Hansche v Commissioner of Internal Revenue	457 F2d 429	United States Court of Appeals, Seventh Circuit	United States	16 Mar 1972	WorldLII		1
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII		4
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
Silverstein v United States	419 F2d 999	United States Court of Appeals, Seventh Circuit	United States	1 Dec 1969	WorldLII		2
United States v Winthrop	417 F2d 905	United States Court of Appeals, Fifth Circuit	United States	22 Oct 1969	WorldLII		27
Commissioner of Internal Revenue v D B Anders	414 F2d 1283	United States Court of Appeals, Tenth Circuit	United States	6 Aug 1969	WorldLII		13
Commissioner of Internal Revenue v D B Anders	[1969] USCA10 188	United States Court of Appeals, Tenth Circuit	United States	20 Jun 1969	WorldLII
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
Municipal Bond Corporation v Commissioner of Internal Revenue	382 F2d 184	United States Court of Appeals, Eighth Circuit	United States	1 Sep 1967	WorldLII		3
Heller Trust v Commissioner of Internal Revenue	382 F2d 675	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1967	WorldLII		4
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII		2
Moberg v Commissioner of Internal Revenue	365 F2d 337	United States Court of Appeals, Fifth Circuit	United States	12 Aug 1966	WorldLII		6
Malat v Riddell	383 US 569; 16 L Ed 2d 102; 86 SCt 1030	United States Supreme Court	United States	21 Mar 1966	WorldLII		96
United States v D Temple	355 F2d 67	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1966	WorldLII		5
United States v Georgia Railroad and Banking Co	348 F2d 278	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1965	WorldLII		6
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 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
Pridemark, Inc v Commissioner	345 F2d 35	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1965	WorldLII		37
Yara Engineering Corporation v Commissioner of Internal Revenue	344 F2d 113	United States Court of Appeals, Third Circuit	United States	15 Apr 1965	WorldLII		6
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
Pridemark Inc v Commissioner of Internal Revenue	[1965] USCA4 87	United States Court of Appeals, Fourth Circuit	United States	5 Feb 1965	WorldLII
Kurlan v Commissioner of Internal Revenue	[1964] USCA2 792	United States Court of Appeals, Second Circuit	United States	17 Dec 1964	WorldLII
Yara Engineering Corporation v Commissioner of Internal Revenue	[1964] USCA3 459	United States Court of Appeals, Third Circuit	United States	10 Dec 1964	WorldLII
United States v R T Woolsey	[1964] USCA5 178	United States Court of Appeals, Fifth Circuit	United States	3 Mar 1964	WorldLII
Breen v Commissioner of Internal Revenue	328 F2d 58	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1964	WorldLII		4
United States v R T Woolsey	326 F2d 287	United States Court of Appeals, Fifth Circuit	United States	18 Dec 1963	WorldLII		4
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
United States v J Foster R	324 F2d 702	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1963	WorldLII		2
United States v Dresser Industries Inc	[1963] USCA5 649	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1963	WorldLII
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Roth v Commissioner of Internal Revenue	321 F2d 607	United States Court of Appeals, Ninth Circuit	United States	5 Aug 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
Estate Scharf v Commissioner of Internal Revenue	[1963] USCA7 160	United States Court of Appeals, Seventh Circuit	United States	24 May 1963	WorldLII
Estate Scharf v Commissioner of Internal Revenue	316 F2d 625	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1963	WorldLII		2
United States v G Eidson	310 F2d 111	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1962	WorldLII		17
Tomlinson v S Massey E	308 F2d 168	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1962	WorldLII		3
Nelson Weaver Realty Co v Commissioner of Internal Revenue	307 F2d 897	United States Court of Appeals, Fifth Circuit	United States	12 Sep 1962	WorldLII		21
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
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
Wiseman v Halliburton Oil Well Cementing Co	301 F2d 654	United States Court of Appeals, Tenth Circuit	United States	5 Apr 1962	WorldLII		11
Estate Carter v Commissioner of Internal Revenue	298 F2d 192	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1962	WorldLII		8
Miller v Commissioner of Internal Revenue	299 F2d 706	United States Court of Appeals, Second Circuit	United States	6 Feb 1962	WorldLII		6
Estate Carter v Commissioner of Internal Revenue	[1962] USCA8 17	United States Court of Appeals, Eighth Circuit	United States	18 Jan 1962	WorldLII		2
Miller v Commissioner of Internal Revenue	[1962] USCA2 11	United States Court of Appeals, Second Circuit	United States	4 Jan 1962	WorldLII
Dyer v Commissioner of Internal Revenue	294 F2d 123	United States Court of Appeals, Tenth Circuit	United States	21 Aug 1961	WorldLII		8

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Givings	111 Yale Law Journal 547	Abraham Bell and Gideon Parchomovsky	United States	1 Jan 2001	WorldLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gillette Motor Transport Inc v Commissioner of Internal Revenue	265 F2d 648	United States Court of Appeals, Fifth Circuit	United States	1 Apr 1959	WorldLII		3
(1959) 361 US 881	(1959) 361 US 881; 4 L Ed 2d 118; 80 SCt 152	United States Supreme Court	United States	circa 1959	Westlaw		5
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Midwest Motor Express v Commissioner of Internal Revenue	251 F2d 405	United States Court of Appeals, Eighth Circuit	United States	16 Apr 1958	WorldLII		8
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
Kieselbach v Commissioner	317 US 399; 87 L Ed 358; 63 SCt 303	United States Supreme Court	United States	4 Jan 1943	WorldLII		32
Helvering v William Flaccus Oak Leather Co	313 US 247; 85 L Ed 1310; 61 SCt 878	United States Supreme Court	United States	28 Apr 1941	WorldLII		31
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
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
"Definitional Problems in Capital Gains Taxation"	69 Harvard Law Review 985	Harvard Law Review	United States		HeinOnline / LexisNexis		13
Johnson v WS Try Ltd	27 Tax Cas 167		United Kingdom				8
Henshaw v CIR	23 Tax Cas 176		United Kingdom				4
Waggoner v CIR	15 Tax Cas 496		United Kingdom				6