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New Colonial Ice Co v Helvering     226

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chamber of Real Estate and Builders' Associations, Inc v The Hon Executive Secretary Alberto Romulo,	[2010] PHSC 232	Supreme Court of the Philippines	Philippines	9 Mar 2010	AsianLII
Tualatin Valley Builders Supply, Inc v USA	[2008] USCA9 143	United States Court of Appeals, Ninth Circuit	United States	10 Apr 2008	WorldLII
Centex Corporation Ctx v United States	395 F3d 1283	United States Court of Appeals, Federal Circuit	United States	19 Jan 2005	WorldLII		5
Mourad v Commissioner of Internal Revenue	387 F3d 27	United States Court of Appeals, First Circuit	United States	20 Oct 2004	WorldLII
Griffin v Commissioner of Internal Revenue	315 F3d 1017	United States Court of Appeals, Eighth Circuit	United States	14 Jan 2003	WorldLII		1
Tax and Accounting Software Corporation v United States	301 F3d 1254	United States Court of Appeals, Tenth Circuit	United States	30 Aug 2002	WorldLII		6
United Dominion Industries, Inc v United States	532 US 822; 150 L Ed 2d 45; 121 SCt 1934	United States Supreme Court	United States	4 Jun 2001	WorldLII		11
Dominion Resources, Incorporated, Plaintiff-Appellee, v United States of America, Defendant-Appellant	219 F3d 359	United States Court of Appeals, Fourth Circuit	United States	19 Jul 2000	WorldLII		6
Leonard Charles Ekman; Kaye Layne Ekman, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	184 F3d 522	United States Court of Appeals, Sixth Circuit	United States	4 Jun 1999	WorldLII		5
Adams v Commissioner of Internal Revenue	170 F3d 173; 83 AFTR2d 99-1001	United States Court of Appeals, Third Circuit	United States	4 Mar 1999	WorldLII		8
Unum Corporation Unum v United States	130 F3d 501; 80 AFTR2d 97-8124	United States Court of Appeals, First Circuit	United States	2 Dec 1997	WorldLII		4
Everson v United States	108 F3d 234; 79 AFTR2d 97-1335	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1997	WorldLII		4
Quijano v United States	93 F3d 26; 78 AFTR2d 96-6190	United States Court of Appeals, First Circuit	United States	21 Aug 1996	WorldLII
Holmes v United States	85 F3d 956; 64 USLW 2792; 78 AFTR2d 96-5077	United States Court of Appeals, Second Circuit	United States	4 Jun 1996	WorldLII		5
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Matthews v Commissioner of Internal Revenue	77 AFTR2d 96-427; 99 F3d 400	United States Court of Appeals, Second Circuit	United States	8 Dec 1995	WorldLII
Durando v United States	70 F3d 548; 64 USLW 2333; 76 AFTR2d 95-7464	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1995	WorldLII		4
Collins Music Co Inc v United States	21 F3d 1330; 73 AFTR2d 94-1754	United States Court of Appeals, Fourth Circuit	United States	15 Apr 1994	WorldLII		1
Roberts v Commissioner of Internal Revenue	[1992] USCA4 2185	United States Court of Appeals, Fourth Circuit	United States	17 Dec 1992	WorldLII
Luster Friedman Quaid	981 F2d 277; 71 AFTR2d 93-336	United States Court of Appeals, Seventh Circuit	United States	30 Nov 1992	WorldLII		1
Mostowy v United States	966 F2d 668; 70 AFTR2d 92-5027	United States Court of Appeals, Federal Circuit	United States	11 Jun 1992	WorldLII
Munroe v Commissioner of Internal Revenue	[1992] USCA10 342	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1992	WorldLII
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Schiff v United States	942 F2d 348; 60 USLW 2152; 68 AFTR2d 91-5364	United States Court of Appeals, Sixth Circuit	United States	1 Oct 1991	WorldLII		2
Schumacher v United States	931 F2d 650; 67 AFTR2d 91-939	United States Court of Appeals, Tenth Circuit	United States	25 Apr 1991	WorldLII		4
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
Davis v United States	495 US 472; 109 L Ed 2d 457; 110 SCt 2014	United States Supreme Court	United States	21 May 1990	WorldLII		18
Wisely v United States	893 F2d 660; 65 AFTR2d 90-1183	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1990	WorldLII		7
Girgis v Commissioner of Internal Revenue	[1989] USCA4 1778	United States Court of Appeals, Fourth Circuit	United States	19 Oct 1989	WorldLII
Davis v United States	861 F2d 558; 63 AFTR2d 89-400	United States Court of Appeals, Ninth Circuit	United States	21 Feb 1989	WorldLII		2
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
Neher v Commissioner of Internal Revenue	852 F2d 848; 62 AFTR2d 88-5196	United States Court of Appeals, Sixth Circuit	United States	19 Jul 1988	WorldLII		3
Connor v Commissioner of Internal Revenue	847 F2d 985; 56 USLW 2703; 61 AFTR2d 88-1229	United States Court of Appeals, First Circuit	United States	26 May 1988	WorldLII		7
Love Box Co Inc v Commissioner of Internal Revenue	842 F2d 1213; 56 USLW 2569; 61 AFTR2d 88-944	United States Court of Appeals, Tenth Circuit	United States	28 Mar 1988	WorldLII		13
Sliwa v Commissioner of Internal Revenue	839 F2d 602; 61 AFTR2d 88-641	United States Court of Appeals, Ninth Circuit	United States	12 Feb 1988	WorldLII		19
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
Grimes v Commissioner	806 F2d 1451; 59 AFTR2d 87-411	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1986	WorldLII		51
Virginia Education Fund v Commissioner of Internal Revenue	799 F2d 903; 58 AFTR2d 86-5620	United States Court of Appeals, Fourth Circuit	United States	20 Aug 1986	WorldLII		3
Randall v Loftsgaarden	478 US 647; 92 L Ed 2d 525; 106 SCt 3143	United States Supreme Court	United States	2 Jul 1986	WorldLII		69
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Myrna Labow v Commissioner of Internal Revenue	763 F2d 125; 56 AFTR2d 85-5111	United States Court of Appeals, Second Circuit	United States	3 Jun 1985	WorldLII		6
Zell II v Commissioner of Internal Revenue	763 F2d 1139; 56 AFTR2d 85-5128	United States Court of Appeals, Tenth Circuit	United States	24 May 1985	WorldLII		13
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
Welch v United States	750 F2d 1101; 55 AFTR2d 85-560; 77 ALRFed 551	United States Court of Appeals, First Circuit	United States	4 Jan 1985	WorldLII		18
Copperweld Corporation v Independence Tube Corporation	467 US 752; 81 L Ed 2d 628; 104 SCt 2731; 104 SCt 1984	United States Supreme Court	United States	19 Jun 1984	WorldLII		186
Randall II v Commissioner of Internal Revenue	733 F2d 1565	United States Court of Appeals, Eleventh Circuit	United States	11 Jun 1984	WorldLII
Ballinger v Commissioner of Internal Revenue	728 F2d 1287	United States Court of Appeals, Tenth Circuit	United States	7 Mar 1984	WorldLII		2
Microdot Inc v United States	728 F2d 593	United States Court of Appeals, Second Circuit	United States	24 Feb 1984	WorldLII
Patton v United States	726 F2d 1574	United States Court of Appeals, Federal Circuit	United States	8 Feb 1984	WorldLII		1
Hokanson v Commissioner	730 F2d 1245	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1984	WorldLII		18
Templeton v Commissioner of Internal Revenue	719 F2d 1408	United States Court of Appeals, Seventh Circuit	United States	28 Oct 1983	WorldLII		5
Niles Niles v United States	710 F2d 1391	United States Court of Appeals, Ninth Circuit	United States	19 Jul 1983	WorldLII		2
John Allan Love Charitable Foundation v United States	710 F2d 1316	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1983	WorldLII		1
Crouch v United States	692 F2d 97	United States Court of Appeals, Tenth Circuit	United States	25 Oct 1982	WorldLII		3
National Can Corporation v United States	687 F2d 1107	United States Court of Appeals, Seventh Circuit	United States	8 Sep 1982	WorldLII		3
Hildebrand v Commissioner of Internal Revenue	683 F2d 57	United States Court of Appeals, Third Circuit	United States	22 Jun 1982	WorldLII		1
Williams v United States	667 F2d 1108	United States Court of Appeals, Fourth Circuit	United States	22 Dec 1981	WorldLII		1
Merlino v Commissioner of Internal Revenue	660 F2d 415	United States Court of Appeals, Ninth Circuit	United States	30 Oct 1981	WorldLII		4
Chertkof v Commissioner of Internal Revenue	649 F2d 264	United States Court of Appeals, Fourth Circuit	United States	21 May 1981	WorldLII		4
Allied Industrial Cartage Co v Commissioner of Internal Revenue	647 F2d 713	United States Court of Appeals, Sixth Circuit	United States	11 May 1981	WorldLII		1
Bercy Industries Inc v Commissioner of Internal Revenue	640 F2d 1058	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1981	WorldLII		1
Wolter Construction Co Inc v Commissioner of Internal Revenue	634 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Nov 1980	WorldLII		5
Max Sobel Wholesale Liquors v Commissioner of Internal Revenue	630 F2d 670	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1980	WorldLII		9
Silverman Sons Realty Trust v Commissioner of Internal Revenue	620 F2d 314	United States Court of Appeals, First Circuit	United States	15 May 1980	WorldLII		3
Foglesong v Commissioner of Internal Revenue	621 F2d 865	United States Court of Appeals, Seventh Circuit	United States	29 Apr 1980	WorldLII		4
Lull v Commissioner of Internal Revenue	602 F2d 1166	United States Court of Appeals, Fourth Circuit	United States	12 Jul 1979	WorldLII		10
Hanover Insurance Co v Commissioner of Internal Revenue	598 F2d 1211	United States Court of Appeals, First Circuit	United States	8 May 1979	WorldLII		8
Wilson v United States	588 F2d 1168	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1978	WorldLII		3
Evans v Commissioner of Internal Revenue	557 F2d 1095	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1977	WorldLII		6
Rodman v Commissioner	542 F2d 845	United States Court of Appeals, Second Circuit	United States	17 Sep 1976	WorldLII		10
Estate Wycoff v Commissioner of Internal Revenue	506 F2d 1144	United States Court of Appeals, Tenth Circuit	United States	19 Nov 1974	WorldLII		6
Matter of I J Knight Realty Corporation	501 F2d 62	United States Court of Appeals, Third Circuit	United States	31 Jul 1974	WorldLII		4
Bangor Punta Operations, Inc v Bangor & Aroostook Railroad Co	417 US 703; 41 L Ed 2d 418; 94 SCt 2578	United States Supreme Court	United States	19 Jun 1974	WorldLII		40
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
Moritz v Commissioner of Internal Revenue	469 F2d 466	United States Court of Appeals, Tenth Circuit	United States	22 Nov 1972	WorldLII		6
Foltz v United States	458 F2d 600	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1972	WorldLII		3
Lenkin v District of Columbia Pollin	461 F2d 1215; 149 USApp DC 129	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	17 Feb 1972	WorldLII		6
East Tennessee Motor Co v United States	453 F2d 494	United States Court of Appeals, Sixth Circuit	United States	30 Dec 1971	WorldLII		1
Landerman v Commissioner of Internal Revenue	454 F2d 338	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1971	WorldLII		5
Chock Full O'Nuts Corporation v United States	453 F2d 300	United States Court of Appeals, Second Circuit	United States	21 Dec 1971	WorldLII		15
Inc v Commissioner of Internal Revenue	444 F2d 139	United States Court of Appeals, Third Circuit	United States	28 May 1971	WorldLII
Mercantile Bank Trust Co v United States Commerce Trust Co	[1971] USCA8 200	United States Court of Appeals, Eighth Circuit	United States	7 May 1971	WorldLII		1
Mercantile Bank Trust Co v United States Commerce Trust Co	441 F2d 364	United States Court of Appeals, Eighth Circuit	United States	12 Apr 1971	WorldLII		6
Kaplun v United States	436 F2d 799	United States Court of Appeals, Second Circuit	United States	8 Dec 1970	WorldLII		3
Inc v Commissioner of Internal Revenue	[1970] USCA3 617	United States Court of Appeals, Third Circuit	United States	1 Dec 1970	WorldLII
Lull v Commissioner of Internal Revenue	434 F2d 615	United States Court of Appeals, Ninth Circuit	United States	12 Nov 1970	WorldLII
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		5
Harper Oil Co v United States	425 F2d 1335	United States Court of Appeals, Tenth Circuit	United States	13 May 1970	WorldLII		6
Harper Oil Co v United States	[1970] USCA10 129	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1970	WorldLII		2
Kirk v Commissioner of Internal Revenue	425 F2d 492; 138 USApp DC 61	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	15 Jan 1970	WorldLII		3
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII		5
Stanton v Commissioner of Internal Revenue	399 F2d 326	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1968	WorldLII		7
American Dispenser Co v Commissioner of Internal Revenue	[1968] USCA2 393	United States Court of Appeals, Second Circuit	United States	12 Jun 1968	WorldLII		2
American Dispenser Co v Commissioner of Internal Revenue	396 F2d 137	United States Court of Appeals, Second Circuit	United States	25 Apr 1968	WorldLII		7
Commissioner of Internal Revenue v Joseph E Seagram & Sons Inc	394 F2d 738	United States Court of Appeals, Second Circuit	United States	23 Apr 1968	WorldLII		3
Commissioner of Internal Revenue v Joseph E Seagram & Sons Inc	[1968] USCA2 106	United States Court of Appeals, Second Circuit	United States	8 Feb 1968	WorldLII
Nos 15940-15951	[1967] USCA3 542	United States Court of Appeals, Third Circuit	United States	6 Nov 1967	WorldLII		9
Zubik v Zubik	384 F2d 267	United States Court of Appeals, Third Circuit	United States	20 Jun 1967	WorldLII		19
Edwards v v Phillips	373 F2d 616	United States Court of Appeals, Tenth Circuit	United States	27 Feb 1967	WorldLII		3
Kimbrell v Commissioner of Internal Revenue	371 F2d 897	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1967	WorldLII		3
Northeastern Pennsylvania National Bank Trust Co v United States	[1966] USCA3 375	United States Court of Appeals, Third Circuit	United States	18 Jul 1966	WorldLII
Calvin v United States	354 F2d 202	United States Court of Appeals, Tenth Circuit	United States	30 Nov 1965	WorldLII		9
Northeastern Pennsylvania National Bank Trust Co v United States	363 F2d 476	United States Court of Appeals, Third Circuit	United States	18 Oct 1965	WorldLII		4
Lydon v Commissioner of Internal Revenue	351 F2d 539	United States Court of Appeals, Seventh Circuit	United States	6 Oct 1965	WorldLII		3
Bishop v Commissioner of Internal Revenue	342 F2d 757	United States Court of Appeals, Sixth Circuit	United States	24 Mar 1965	WorldLII		7
Equitable Life Insurance Co of Iowa v United States	340 F2d 9	United States Court of Appeals, Eighth Circuit	United States	9 Feb 1965	WorldLII		7
Equitable Life Insurance Co of Iowa v United States	[1965] USCA8 11	United States Court of Appeals, Eighth Circuit	United States	15 Jan 1965	WorldLII
Julius Garfinckel Co v Commissioner of Internal Revenue	[1964] USCA2 498	United States Court of Appeals, Second Circuit	United States	14 Jul 1964	WorldLII		1
Hays Corporation v Commissioner of Internal Revenue	331 F2d 422	United States Court of Appeals, Seventh Circuit	United States	26 May 1964	WorldLII
Hays Corporation v Commissioner of Internal Revenue	[1964] USCA7 135	United States Court of Appeals, Seventh Circuit	United States	5 May 1964	WorldLII
Julius Garfinckel Co v Commissioner of Internal Revenue	335 F2d 744	United States Court of Appeals, Second Circuit	United States	16 Apr 1964	WorldLII		7
Tomlinson v W M Miles	[1963] USCA5 305	United States Court of Appeals, Fifth Circuit	United States	27 May 1963	WorldLII		3
Tomlinson v W M Miles	316 F2d 710	United States Court of Appeals, Fifth Circuit	United States	29 Apr 1963	WorldLII		4
Oates v Commissioner of Internal Revenue	316 F2d 56	United States Court of Appeals, Eighth Circuit	United States	23 Apr 1963	WorldLII		6
Dodd v Commissioner of Internal Revenue	[1962] USCA4 3	United States Court of Appeals, Fourth Circuit	United States	3 Jan 1962	WorldLII
Dodd v Commissioner of Internal Revenue	298 F2d 570	United States Court of Appeals, Fourth Circuit	United States	11 Oct 1961	WorldLII		5
Willingham v United States	[1961] USCA5 285	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1961	WorldLII
Willingham v United States	289 F2d 283	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1961	WorldLII		19
United States v Simon	281 F2d 520	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1960	WorldLII		2
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Long v Commissioner of Internal Revenue	277 F2d 239	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII		5
Penn Mutual Indemnity Co v Commissioner of Internal Revenue	[1960] USCA3 124	United States Court of Appeals, Third Circuit	United States	7 Apr 1960	WorldLII
Penn Mutual Indemnity Co v Commissioner of Internal Revenue	277 F2d 16	United States Court of Appeals, Third Circuit	United States	10 Mar 1960	WorldLII		9
Kemper v Commissioner of Internal Revenue	269 F2d 184	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1959	WorldLII		12
South Jersey Sand Co v Commissioner of Internal Revenue	[1959] USCA3 222	United States Court of Appeals, Third Circuit	United States	26 Jun 1959	WorldLII		3
Brinson v W Tomlinson	264 F2d 30	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1959	WorldLII		3
South Jersey Sand Co v Commissioner of Internal Revenue	267 F2d 591	United States Court of Appeals, Third Circuit	United States	17 Mar 1959	WorldLII		9
Brinson v W Tomlinson	[1959] USCA5 107	United States Court of Appeals, Fifth Circuit	United States	26 Feb 1959	WorldLII
Arlington Park Jockey Club v J Sauber Washington Park Jockey Club	262 F2d 902	United States Court of Appeals, Seventh Circuit	United States	2 Feb 1959	WorldLII		15
Donovan v United States	[1958] USCA1 92	United States Court of Appeals, First Circuit	United States	24 Nov 1958	WorldLII
Commissioner of Internal Revenue v F Janss	260 F2d 99	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1958	WorldLII		3
Mellott v United States	257 F2d 798	United States Court of Appeals, Third Circuit	United States	20 Oct 1958	WorldLII		1
Donovan v United States	261 F2d 470	United States Court of Appeals, First Circuit	United States	7 Oct 1958	WorldLII		8
United States v A Crosby	257 F2d 515	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1958	WorldLII		12
Evansville v Commissioner of Internal Revenue	256 F2d 639	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1958	WorldLII		2
Gardner v The Calvert E Gardner E Fuchs	[1958] USCA3 245	United States Court of Appeals, Third Circuit	United States	19 May 1958	WorldLII
United States v Woodall	255 F2d 370; 79 SCt 40; 3 L Ed 2d 64	United States Court of Appeals, Tenth Circuit	United States	6 May 1958	WorldLII		15
Okemah National Bank v R Wiseman	253 F2d 223	United States Court of Appeals, Tenth Circuit	United States	11 Apr 1958	WorldLII		2
Madison Newspapers v Commissioner of Internal Revenue	253 F2d 129	United States Court of Appeals, Seventh Circuit	United States	8 Apr 1958	WorldLII		2
Mellott v United States	[1958] USCA3 148	United States Court of Appeals, Third Circuit	United States	2 Apr 1958	WorldLII
Okemah National Bank v R Wiseman	[1958] USCA10 53	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1958	WorldLII
Madison Newspapers v Commissioner of Internal Revenue	[1958] USCA7 63	United States Court of Appeals, Seventh Circuit	United States	5 Mar 1958	WorldLII
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	[1958] USCA8 51	United States Court of Appeals, Eighth Circuit	United States	3 Mar 1958	WorldLII		2
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	251 F2d 724	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1958	WorldLII		3
Patten Fine Papers v Commissioner of Internal Revenue	249 F2d 776	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1957	WorldLII		10
United States v Akin	248 F2d 742	United States Court of Appeals, Tenth Circuit	United States	19 Oct 1957	WorldLII		34
Gardner v The Calvert E Gardner E Fuchs	253 F2d 395; [1958] AMC 800	United States Court of Appeals, Third Circuit	United States	10 Oct 1957	WorldLII		12
Magness v Commissioner of Internal Revenue	[1957] USCA5 467	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1957	WorldLII		1
Magness v Commissioner of Internal Revenue	247 F2d 740	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII		6
State Mutual Life Assurance Co of Worcester v Commissioner of Internal Revenue	[1957] USCA1 58	United States Court of Appeals, First Circuit	United States	28 Jun 1957	WorldLII
Libson Shops, Inc v Koehler	353 US 382; 1 L Ed 2d 924; 77 SCt 990	United States Supreme Court	United States	24 Jun 1957	WorldLII		70
State Mutual Life Assurance Co of Worcester v Commissioner of Internal Revenue	246 F2d 319	United States Court of Appeals, First Circuit	United States	5 Jun 1957	WorldLII		4
Jones v Commissioner of Internal Revenue	[1957] USCA5 260	United States Court of Appeals, Fifth Circuit	United States	3 May 1957	WorldLII
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII		5
Weible v United States	244 F2d 158	United States Court of Appeals, Ninth Circuit	United States	15 Apr 1957	WorldLII		12
United States Court of Appeals Second Circuit	243 F2d 894	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		6
Jones v Commissioner of Internal Revenue	242 F2d 616	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1957	WorldLII		18
Turkey Run Fuels v United States	243 F2d 147	United States Court of Appeals, Third Circuit	United States	14 Mar 1957	WorldLII		2
Krey Packing Co v United States	239 F2d 1	United States Court of Appeals, Eighth Circuit	United States	16 Jan 1957	WorldLII
United Gas Improvement Co v Commissioner of Internal Revenue	[1956] USCA3 364	United States Court of Appeals, Third Circuit	United States	31 Dec 1956	WorldLII
Krey Packing Co v United States	[1956] USCA8 210	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1956	WorldLII
Turkey Run Fuels v United States	[1956] USCA3 316	United States Court of Appeals, Third Circuit	United States	9 Nov 1956	WorldLII
United Gas Improvement Co v Commissioner of Internal Revenue	240 F2d 312	United States Court of Appeals, Third Circuit	United States	19 Oct 1956	WorldLII		3
Delaware Realty Investment Co v Commissioner of Internal Revenue	234 F2d 911	United States Court of Appeals, Third Circuit	United States	13 Jun 1956	WorldLII		3
Newmarket Manufacturing Co v United States	[1956] USCA1 49	United States Court of Appeals, First Circuit	United States	18 May 1956	WorldLII		2
Delaware Realty Investment Co v Commissioner of Internal Revenue	[1956] USCA3 149	United States Court of Appeals, Third Circuit	United States	9 May 1956	WorldLII		1
Maule Industries v L M Gerstel	232 F2d 294	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1956	WorldLII		24
Montana Power Co v United States	232 F2d 541	United States Court of Appeals, Third Circuit	United States	28 Mar 1956	WorldLII		15
Libson Shops v F Koehler	229 F2d 220	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1956	WorldLII		7
Loewi v F Ryan J W Loewi B	229 F2d 627	United States Court of Appeals, Second Circuit	United States	25 Jan 1956	WorldLII		4
Libson Shops v F Koehler	[1956] USCA8 14	United States Court of Appeals, Eighth Circuit	United States	19 Jan 1956	WorldLII
Kelly v Commissioner of Internal Revenue	228 F2d 512	United States Court of Appeals, Seventh Circuit	United States	4 Jan 1956	WorldLII		10
Newmarket Manufacturing Co v United States	233 F2d 493	United States Court of Appeals, First Circuit	United States	3 Jan 1956	WorldLII		16
Loewi v F Ryan J W Loewi B	[1955] USCA2 511	United States Court of Appeals, Second Circuit	United States	17 Nov 1955	WorldLII		2
Gallo Winery v Commissioner of Internal Revenue	227 F2d 699	United States Court of Appeals, Ninth Circuit	United States	9 Nov 1955	WorldLII		11
Spears v Transcontinental Bus System	226 F2d 94	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1955	WorldLII		2
Montana Power Co v United States	[1955] USCA3 54	United States Court of Appeals, Third Circuit	United States	21 Feb 1955	WorldLII
Omaha Public Power District v W O'Malley Omaha Public Power District	[1954] USCA8 241	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1954	WorldLII
Omaha Public Power District v W O'Malley Omaha Public Power District	216 F2d 764	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1954	WorldLII		5
Clinton Park Development Co v Commissioner of Internal Revenue	209 F2d 951	United States Court of Appeals, Fifth Circuit	United States	12 Feb 1954	WorldLII
Mills Estate v Commissioner of Internal Revenue	206 F2d 244	United States Court of Appeals, Second Circuit	United States	5 Aug 1953	WorldLII		15
Dick Bros v Commissioner of Internal Revenue	[1953] USCA3 212	United States Court of Appeals, Third Circuit	United States	5 Jun 1953	WorldLII
United States v Arcade Co	[1953] USCA6 92	United States Court of Appeals, Sixth Circuit	United States	4 May 1953	WorldLII
Dick Bros v Commissioner of Internal Revenue	205 F2d 64	United States Court of Appeals, Third Circuit	United States	21 Apr 1953	WorldLII		8
Mills Estate v Commissioner of Internal Revenue	[1953] USCA2 179	United States Court of Appeals, Second Circuit	United States	16 Apr 1953	WorldLII
United States v Arcade Co	203 F2d 230	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1953	WorldLII		11
Mays v Bowers	201 F2d 401	United States Court of Appeals, Fourth Circuit	United States	31 Jan 1953	WorldLII		4
Houston v Scofield	201 F2d 219	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1953	WorldLII
Goodman v Commissioner of Internal Revenue	200 F2d 681	United States Court of Appeals, Second Circuit	United States	9 Jan 1953	WorldLII
Mays v Bowers	[1953] USCA4 15	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1953	WorldLII
District of Columbia v Catholic Education Press	199 F2d 176; 91 USApp DC 126; 34 ALR 2d 1214	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	8 Dec 1952	WorldLII		3
Goodman v Commissioner of Internal Revenue	[1952] USCA2 432	United States Court of Appeals, Second Circuit	United States	2 Dec 1952	WorldLII
Commissioner of Internal Revenue v Weisman	197 F2d 221	United States Court of Appeals, First Circuit	United States	9 Jun 1952	WorldLII		12
District of Columbia v Catholic Education Press	[1952] USCADC 258	United States Court of Appeals, District of Columbia Circuit	United States	26 May 1952	WorldLII
Lykes v United States	343 US 118; 96 L Ed 791; 72 SCt 585	United States Supreme Court	United States	28 Apr 1952	WorldLII		49
Jefferson Lake Sulphur Co v United States	195 F2d 1012	United States Court of Appeals, Fifth Circuit	United States	15 Apr 1952	WorldLII		1
Commissioner of Internal Revenue v Thompson	193 F2d 586	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1951	WorldLII		1
Norton, v Commissioner of Internal Revenue	[1951] USCA8 227	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1951	WorldLII
Norton v Commissioner of Internal Revenue	192 F2d 960	United States Court of Appeals, Eighth Circuit	United States	19 Dec 1951	WorldLII		16
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII		25
Alexander Baldwin v Kanne	190 F2d 153	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1951	WorldLII		5
Bernard Realty Co v United States	188 F2d 861	United States Court of Appeals, Seventh Circuit	United States	7 May 1951	WorldLII		4
United States v Lykes	188 F2d 964	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1951	WorldLII		3
O'Malley v Yost	186 F2d 603	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1951	WorldLII		5
Bryant v Commissioner of Internal Revenue	185 F2d 517	United States Court of Appeals, Fourth Circuit	United States	8 Dec 1950	WorldLII		4
Bryant v Commissioner of Internal Revenue	[1950] USCA4 230	United States Court of Appeals, Fourth Circuit	United States	16 Oct 1950	WorldLII
Loughridge's Estate v Commissioner of Internal Revenue	183 F2d 294	United States Court of Appeals, Tenth Circuit	United States	9 Oct 1950	WorldLII		11
Omaha Nat Bank v Commissioner of Internal Revenue	183 F2d 899; 25 ALR 2d 628	United States Court of Appeals, Eighth Circuit	United States	17 Aug 1950	WorldLII		20
Loughridge's Estate v Commissioner of Internal Revenue	[1950] USCA10 85	United States Court of Appeals, Tenth Circuit	United States	11 May 1950	WorldLII
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII		5
Portland Gasoline Co v Commissioner of Internal Revenue	[1950] USCA5 140	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1950	WorldLII
Beck v Commissioner of Internal Revenue	179 F2d 688	United States Court of Appeals, Seventh Circuit	United States	6 Feb 1950	WorldLII		5
Bartels v Birmingham	332 US 126; 91 L Ed 1947; 67 SCt 1547	United States Supreme Court	United States	23 Jun 1947	WorldLII		95
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Disston	325 US 442; 89 L Ed 1720; 65 SCt 1328	United States Supreme Court	United States	4 Jun 1945	WorldLII		37
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII		10
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Helvering v Ohio Leather Co	63 SCt 103	United States Supreme Court	United States	9 Nov 1942	WorldLII		3
Helvering v Ohio Leather Co	63 SCt 103	United States Supreme Court	United States	9 Nov 1942	WorldLII		3
Helvering v Northwest Steel Rolling Mills	311 US 46; 85 L Ed 29; 61 SCt 109	United States Supreme Court	United States	12 Nov 1940	WorldLII		41
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
White v United States	305 US 281; 83 L Ed 172; 59 SCt 179	United States Supreme Court	United States	5 Dec 1938	WorldLII		54
Helvering v Inter-Mountain Life Ins Co	294 US 686; 79 L Ed 1227; 55 SCt 572	United States Supreme Court	United States	1 Apr 1935	WorldLII		10
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII		269

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Burnet v Commonwealth Improvement Co	287 US 415; 77 L Ed 399; 53 SCt 198; 77 L Ed 2d 399	United States Supreme Court	United States	12 Dec 1932	WorldLII		49
Burnet v Clark	287 US 410; 77 L Ed 397; 53 SCt 207	United States Supreme Court	United States	12 Dec 1932	WorldLII		53
Dalton v Bowers	287 US 404; 77 L Ed 389; 53 SCt 205	United States Supreme Court	United States	12 Dec 1932	WorldLII		33
Planters Cotton Oil Co v Hopkins	286 US 332; 76 L Ed 1135; 52 SCt 509	United States Supreme Court	United States	16 May 1932	WorldLII		4
Woolford Realty Co v Rose	286 US 319; 76 L Ed 1128; 52 SCt 568	United States Supreme Court	United States	16 May 1932	WorldLII		18
Klein v Board of Tax Supervisors of Jefferson Cty	282 US 19; 75 L Ed 140; 51 SCt 15	United States Supreme Court	United States	24 Nov 1930	WorldLII		39
Marr v United States	268 US 536; 69 L Ed 1079; 45 SCt 575	United States Supreme Court	United States	1 Jun 1925	WorldLII		10
Cannon Mfg Co v Cudahy Packing Co	267 US 333; 69 L Ed 634; 45 SCt 250	United States Supreme Court	United States	2 Mar 1925	WorldLII		70
Weiss v Stearn	265 US 242; 68 L Ed 1001; 44 SCt 490	United States Supreme Court	United States	26 May 1924	WorldLII		23
Cullinan v Walker	262 US 134; 67 L Ed 906; 43 SCt 495	United States Supreme Court	United States	30 Apr 1923	WorldLII		9
United States v Phellis	257 US 156; 66 L Ed 180; 42 SCt 63	United States Supreme Court	United States	21 Nov 1921	WorldLII		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		10
Gulf Oil Corporation v Lewellyn	39 SCt 35	United States Supreme Court	United States	9 Dec 1918	WorldLII		9
Chicago, M & St P Ry v Minneapolis Civic & Commerce Ass'n	247 US 490; 62 L Ed 1229; 38 SCt 553	United States Supreme Court	United States	10 Jun 1918	WorldLII		38
Southern Pacific Co v Lowe	(1918) 247 US 330; 62 L Ed 1142; 38 SCt 540	United States Supreme Court	United States	3 Jun 1918	WorldLII		37
Peabody v Eisner	247 US 347; 62 L Ed 1152; 38 SCt 546	United States Supreme Court	United States	3 Jun 1918	WorldLII		7
United States v Delaware, Lackawanna & Western R R Co	238 US 516; 59 L Ed 1438; 35 SCt 873	United States Supreme Court	United States	21 Jun 1915	WorldLII		17
United States v Lehigh Valley R Co	220 US 257; 55 L Ed 458; 31 SCt 387	United States Supreme Court	United States	3 Apr 1911	WorldLII		18
Donnell v Herring-Hall-Marvin Safe Co	208 US 267; 52 L Ed 481; 28 SCt 288	United States Supreme Court	United States	3 Feb 1908	WorldLII		14
Pullman's Palace Car Co v Missouri Pacific R Co	115 US 587; 29 L Ed 499; 6 SCt 194	United States Supreme Court	United States	7 Dec 1885	WorldLII		14
Turner-Farber-Love Co v Helvering	68 F2d 416; 62 App DC 369		United States		Westlaw		2
66 f2d 480	66 F2d 480		United States		Westlaw		1
H H Miller Industries Co v Commissioner (CCA)	61 F2d 412		United States		Westlaw		2
Industrial Cotton Mills Co v Commissioner (CCA)	61 F2d 291		United States		Westlaw		1
Pioneer Pole & Shaft Co v Commissioner (CCA)	55 F2d 861		United States		Westlaw		1
Athol Mfg Co v Commissioner (CCA)	54 F2d 230		United States		Westlaw		4
24 Bta 886	24 BTA 886		United States				1