|
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  
|
|
357 US 919
|
357 US 919; 2 L Ed 2d 1364; 78 SCt 1360
|
United States Supreme Court
|
United States
|
circa 1960
|
Westlaw
|
|
34 
|
|
Kirke La Shelle Co v Paul Armstrong Co
|
263 NY 79; 188 NE 163
|
|
United States - New York
|
circa 1960
|
|
|
34 
|
|
359 US 969
|
359 US 969; 3 L Ed 2d 836; 79 SCt 881
|
United States Supreme Court
|
United States
|
circa 1960
|
Westlaw
|
|
30 
|
|
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 Killian
|
314 F2d 852
|
United States Court of Appeals, Fifth Circuit
|
United States
|
14 Mar 1963
|
WorldLII
|
|
27 
|
|
Texas Co v United States
|
348 US 829; 99 L Ed 654; 75 SCt 53
|
United States Supreme Court
|
United States
|
circa 1963
|
Westlaw
|
|
27 
|
|
346 US 866
|
346 US 866; 74 SCt 105; 98 L Ed 376
|
United States Supreme Court
|
United States
|
circa 1963
|
Westlaw
|
|
25 
|
|
Jones v Corbyn
|
186 F2d 450
|
United States Court of Appeals, Tenth Circuit
|
United States
|
29 Dec 1950
|
WorldLII
|
|
22 
|
|
General Artists Corporation v Commissioner of Internal Revenue
|
205 F2d 360
|
United States Court of Appeals, Second Circuit
|
United States
|
15 Apr 1953
|
WorldLII
|
|
20
|
|
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
|
|
345 US 939; 73 SCt 830; 97 l Ed 1366
|
345 US 939; 73 SCt 830; 97 L Ed 1366
|
United States Supreme Court
|
United States
|
circa 1963
|
Westlaw
|
|
16
|
|
Commissioner of Internal Revenue v Ray
|
210 F2d 390
|
United States Court of Appeals, Fifth Circuit
|
United States
|
12 Feb 1954
|
WorldLII
|
|
15
|
|
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
|
|
Scofield v Greer
|
185 F2d 551
|
United States Court of Appeals, Fifth Circuit
|
United States
|
6 Dec 1950
|
WorldLII
|
|
14
|
|
"Definitional Problems in Capital Gains Taxation"
|
69 Harvard Law Review 985
|
Harvard Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
13  
|
|
Manners v Morosco
|
252 US 317; 64 L Ed 590; 40 SCt 335
|
United States Supreme Court
|
United States
|
22 Mar 1920
|
WorldLII
|
|
12
|
|
Wiseman v Halliburton Oil Well Cementing Co
|
301 F2d 654
|
United States Court of Appeals, Tenth Circuit
|
United States
|
5 Apr 1962
|
WorldLII
|
|
11
|
|
Landa v Commissioner of Internal Revenue
|
206 F2d 431; 92 USApp DC 196
|
United States Court of Appeals, District of Columbia Circuit
|
United States
|
2 Apr 1953
|
WorldLII
|
|
11
|
|
346 US 871
|
346 US 871; 98 L Ed 380; 74 SCt 118
|
United States Supreme Court
|
United States
|
circa 1953
|
Westlaw
|
|
11
|
|
Leh v Commissioner of Internal Revenue
|
260 F2d 489
|
United States Court of Appeals, Ninth Circuit
|
United States
|
17 Oct 1958
|
WorldLII
|
|
9
|
|
Commissioner of Internal Revenue v Pittston Co
|
252 F2d 344
|
United States Court of Appeals, Second Circuit
|
United States
|
6 Dec 1957
|
WorldLII
|
|
9
|
|
Commissioner of Internal Revenue v Goff
|
212 F2d 875
|
United States Court of Appeals, Third Circuit
|
United States
|
12 May 1954
|
WorldLII
|
|
9
|
|
Webster Investors Inc v Commissioner of Internal Revenue
|
291 F2d 192
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Jun 1961
|
WorldLII
|
|
8
|
|
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
|
|
Voloudakis v Commissioner of Internal Revenue
|
274 F2d 209
|
United States Court of Appeals, Ninth Circuit
|
United States
|
23 Feb 1960
|
WorldLII
|
|
8
|
|
Carnes v United States
|
260 F2d 341
|
United States Court of Appeals, Sixth Circuit
|
United States
|
22 Oct 1958
|
WorldLII
|
|
8
|
|
Stern III v United States
|
262 F2d 957
|
United States Court of Appeals, Fifth Circuit
|
United States
|
18 Feb 1959
|
WorldLII
|
|
7
|
|
Underhill v Schenck
|
143 NE 773; 238 NY 7
|
|
United States
|
circa 1960
|
|
|
7
|
|
Stern v Commissioner
|
137 F2d 43
|
|
United States
|
circa 1960
|
Westlaw
|
|
7
|
|
Harper Bros v Klaw
|
232 F 609
|
|
|
circa 1960
|
|
|
6
|
|
Stern v United States
|
164 FSupp 847
|
|
United States
|
circa 1960
|
Westlaw
|
|
6
|
|
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
|
|
Dorman v United States
|
296 F2d 27
|
United States Court of Appeals, Ninth Circuit
|
United States
|
27 Nov 1961
|
WorldLII
|
|
5
|
|
Commissioner of Internal Revenue v Dwight's Estate
|
205 F2d 298
|
United States Court of Appeals, Second Circuit
|
United States
|
14 Apr 1953
|
WorldLII
|
|
5
|
|
Ditmars v Commissioner of Internal Revenue
|
[1962] USCA2 258
|
United States Court of Appeals, Second Circuit
|
United States
|
13 Apr 1962
|
WorldLII
|
|
4
|
|
Cooper Foundation v O'Malley
|
121 FSupp 438
|
|
United States
|
circa 1962
|
Westlaw
|
|
4
|
|
Ferrer v Commissioner
|
35 Tax Cas 617
|
|
United Kingdom
|
circa 1962
|
|
|
4
|
|
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
|
|
Wooster v Crane & Co
|
147 F 515
|
|
|
circa 1962
|
|
|
3
|
|
65 Ne2d 328
|
65 NE2d 328; 295 NY 682
|
|
United States
|
circa 1962
|
|
|
3
|
|
55 Nys2d 879
|
55 NYS2d 879
|
|
United States - New York
|
circa 1962
|
|
|
3
|
|
248 Docket 27232
|
248 Docket 27232
|
|
United States - Pennsylvania
|
circa 1962
|
|
|
2
|
|
Mustard v United States
|
155 FSupp 325
|
|
United States
|
circa 1962
|
Westlaw
|
|
2
|
|
16 Tax Cas 407
|
16 Tax Cas 407
|
|
United Kingdom
|
circa 1962
|
|
|
2
|
|
12 Mercer Law Review 370
|
12 Mercer Law Review 370
|
Mercer Law Review
|
United States
|
circa 1962
|
HeinOnline / LexisNexis
|
|
2
|
|
Turzillo v Commissioner of Internal Revenue
|
346 F2d 884
|
United States Court of Appeals, Sixth Circuit
|
United States
|
18 Jun 1965
|
WorldLII
|
|
1
|