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Better Business Bureau v United States   flag  60

326 US 279; 90 L Ed 67; 66 SCt 112
United States Supreme Court
United States
13th November, 1945

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Mueller Co v Commissioner of Internal Revenue 190 F2d 120 United States Court of Appeals, Third Circuit United States 9 Nov 1950 WorldLII flag 25
Universal Oil Products Co v Campbell 181 F2d 451 United States Court of Appeals, Seventh Circuit United States 6 Apr 1950 WorldLII flag 25
Lesavoy Foundation v Commissioner of Internal Revenue 238 F2d 589 United States Court of Appeals, Third Circuit United States 24 Sep 1956 WorldLII flag 20
United States v Community Services 189 F2d 421 United States Court of Appeals, Fourth Circuit United States 9 Apr 1951 WorldLII flag 20
United States v Daly 756 F2d 1076; 55 AFTR2d 85-1317 United States Court of Appeals, Fifth Circuit United States 26 Mar 1985 WorldLII flag 16
Carter v United States 973 F2d 1479; 70 AFTR2d 92-5689 United States Court of Appeals, Ninth Circuit United States 1 Sep 1992 WorldLII flag 15
Parker v Commissioner 365 F2d 792 United States Court of Appeals, Eighth Circuit United States 9 Sep 1966 WorldLII flag 14
Stevens Bros Foundation Inc v Commissioner of Internal Revenue 324 F2d 633 United States Court of Appeals, Eighth Circuit United States 15 Nov 1963 WorldLII flag 14
Mail Inc v Commissioner of Internal Revenue 765 F2d 1387; 56 AFTR2d 85-5483 United States Court of Appeals, Ninth Circuit United States 16 Jul 1985 WorldLII flag 12
Ohio Teamsters Educational and Safety Training Trust Fund v Commissioner of Internal Revenue 692 F2d 432 United States Court of Appeals, Sixth Circuit United States 8 Nov 1982 WorldLII flag 11
Chattanooga Automobile Club v Commissioner of Internal Revenue 182 F2d 551 United States Court of Appeals, Sixth Circuit United States 1 Jun 1950 WorldLII flag 11
People's Educational Camp Society Inc v Commissioner of Internal Revenue 331 F2d 923 United States Court of Appeals, Second Circuit United States 10 Dec 1963 WorldLII flag 10
Consumer-Farmer Milk Cooperative v Commissioner of Internal Revenue 186 F2d 68 United States Court of Appeals, Second Circuit United States 27 Dec 1950 WorldLII flag 10
American Association of Christian Schools Voluntary Employees Beneficiary Association Welfare Plan Trust Ac Janney v United States 850 F2d 1510; 62 AFTR2d 88-5366 United States Court of Appeals, Eleventh Circuit United States 2 Aug 1988 WorldLII flag 9
Erie Endowment v United States 316 F2d 151 United States Court of Appeals, Third Circuit United States 4 Dec 1962 WorldLII flag 9
Duffy v Birmingham 190 F2d 738 United States Court of Appeals, Eighth Circuit United States 3 Jul 1951 WorldLII flag 9
Presbyterian and Reformed Publishing Co v Commissioner of Internal Revenue 743 F2d 148 United States Court of Appeals, Third Circuit United States 29 Aug 1984 WorldLII flag 8
Senior Citizens Stores Inc v United States 602 F2d 711 United States Court of Appeals, Fifth Circuit United States 13 Sep 1979 WorldLII flag 8
Orr v United States 343 F2d 553 United States Court of Appeals, Fifth Circuit United States 29 Mar 1965 WorldLII flag 8
Seasongood v Commissioner of Internal Revenue 227 F2d 907 United States Court of Appeals, Sixth Circuit United States 14 Dec 1955 WorldLII flag 8
Geisinger Health Plan v Commissioner of Internal Revenue 985 F2d 1210; 61 USLW 2512; 71 AFTR2d 93-815 United States Court of Appeals, Third Circuit United States 8 Feb 1993 WorldLII flag 7
Commissioner of Internal Revenue v Lake Forest Inc 305 F2d 814 United States Court of Appeals, Fourth Circuit United States 26 Jun 1962 WorldLII flag 7
Riker v Commissioner of Internal Revenue 244 F2d 220 United States Court of Appeals, Ninth Circuit United States 12 Apr 1957 WorldLII flag 7
Boman v Commissioner of Internal Revenue 240 F2d 767; 69 ALR 2d 864 United States Court of Appeals, Eighth Circuit United States 22 Jan 1957 WorldLII flag 7
Living Faith Inc v Commissioner of Internal Revenue 950 F2d 365; 69 AFTR2d 92-301 United States Court of Appeals, Seventh Circuit United States 2 Dec 1991 WorldLII flag 6
Federation Pharmacy Services Inc v Commissioner of Internal Revenue 625 F2d 804 United States Court of Appeals, Eighth Circuit United States 11 Jul 1980 WorldLII flag 6
Contracting Plumbers Cooperative Restoration Corporation v United States 488 F2d 684 United States Court of Appeals, Second Circuit United States 23 Jan 1974 WorldLII flag 6
Veterans Foundation v United States 281 F2d 912 United States Court of Appeals, Tenth Circuit United States 12 Aug 1960 WorldLII flag 6
Orange County Agricultural Society Inc v Commissioner of Internal Revenue 893 F2d 529; 65 AFTR2d 90-631 United States Court of Appeals, Second Circuit United States 19 Jan 1990 WorldLII flag 5
Harding Hospital Inc v United States 505 F2d 1068 United States Court of Appeals, Sixth Circuit United States 13 Nov 1974 WorldLII flag 5
St Louis Union Trust Co v United States 374 F2d 427 United States Court of Appeals, Eighth Circuit United States 9 Mar 1967 WorldLII flag 5
Hammerstein v M Kelley 349 F2d 928 United States Court of Appeals, Eighth Circuit United States 16 Aug 1965 WorldLII flag 5
Lichter Foundation v A Welch Southern Fireproofing Co 247 F2d 431 United States Court of Appeals, Sixth Circuit United States 30 Aug 1957 WorldLII flag 5
Ihc Health Plans Inc Ihc Ihc v Commissioner of Internal Revenue 325 F3d 1188 United States Court of Appeals, Tenth Circuit United States 9 Apr 2003 WorldLII flag 4
Scofield v Rio Farms 205 F2d 68 United States Court of Appeals, Fifth Circuit United States 12 Jun 1953 WorldLII flag 4
United States v Community Services [1951] USCA4 78 United States Court of Appeals, Fourth Circuit United States 5 May 1951 WorldLII flag 4
St David's Health Care System v United States 349 F3d 232 United States Court of Appeals, Fifth Circuit United States 7 Nov 2003 WorldLII flag 3
Michigan v United States 40 F3d 817; 63 USLW 2330; 74 AFTR2d 94-6806 United States Court of Appeals, Sixth Circuit United States 2 Feb 1995 WorldLII flag 3
Hutchinson Baseball Enterprises Inc v Commissioner of Internal Revenue 696 F2d 757 United States Court of Appeals, Tenth Circuit United States 20 Dec 1982 WorldLII flag 3
Child v United States 540 F2d 579 United States Court of Appeals, Second Circuit United States 19 Aug 1976 WorldLII flag 3
Old Dominion Box Co Incorporated v United States 477 F2d 340 United States Court of Appeals, Fourth Circuit United States 18 Apr 1973 WorldLII flag 3
University Hill Foundation v Commissioner of Internal Revenue 446 F2d 701 United States Court of Appeals, Ninth Circuit United States 17 May 1971 WorldLII flag 3
American Women Buyers Club Inc v United States 338 F2d 526 United States Court of Appeals, Second Circuit United States 14 Oct 1964 WorldLII flag 3
Phi Delta Theta Fraternity v Commissioner of Internal Revenue 887 F2d 1302; 64 AFTR2d 89-5818 United States Court of Appeals, Sixth Circuit United States 3 Jan 1990 WorldLII flag 2
Davis v United States 861 F2d 558; 63 AFTR2d 89-400 United States Court of Appeals, Ninth Circuit United States 21 Feb 1989 WorldLII flag 2
Erie Endowment v United States [1963] USCA3 136 United States Court of Appeals, Third Circuit United States 28 Mar 1963 WorldLII flag 2
Mabee Petroleum Corporation v United States 203 F2d 872 United States Court of Appeals, Fifth Circuit United States 17 Apr 1953 WorldLII flag 2
Consumer-Farmer Milk Cooperative v Commissioner of Internal Revenue [1950] USCA2 269 United States Court of Appeals, Second Circuit United States 6 Oct 1950 WorldLII flag 2
Mueller Co v Commissioner of Internal Revenue [1951] USCA3 168 United States Court of Appeals, Third Circuit United States 20 Jun 1951 WorldLII flag 1
United Cancer Council Inc v Commissioner of Internal Revenue 165 F3d 1173; 83 AFTR2d 99-812 United States Court of Appeals, Seventh Circuit United States 10 Feb 1999 WorldLII flag
Housing Pioneers Inc v Commissioner Internal Revenue Service 58 F3d 401 United States Court of Appeals, Ninth Circuit United States 20 Jun 1995 WorldLII flag
Housing Pioneers Inc v Commissioner Internal Revenue Service 49 F3d 1395; 75 AFTR2d 95-1398 United States Court of Appeals, Ninth Circuit United States 7 Mar 1995 WorldLII flag
University Hill Foundation v Commissioner of Internal Revenue [1971] USCA9 1056 United States Court of Appeals, Ninth Circuit United States 20 Sep 1971 WorldLII flag
Greater Southeast Community Hospital Foundation Inc v District Unemployment Compensation Board 407 F2d 712 United States Court of Appeals, District of Columbia Circuit United States 6 Nov 1968 WorldLII flag
American Women Buyers Club Inc v United States [1964] USCA2 723 United States Court of Appeals, Second Circuit United States 25 Nov 1964 WorldLII flag
People's Educational Camp Society Inc v Commissioner of Internal Revenue [1964] USCA2 308 United States Court of Appeals, Second Circuit United States 24 Apr 1964 WorldLII flag
Commissioner of Internal Revenue v Lake Forest Inc [1962] USCA4 148 United States Court of Appeals, Fourth Circuit United States 2 Apr 1962 WorldLII flag
Dulles v W Johnson E 273 F2d 362 United States Court of Appeals, Second Circuit United States 21 Jan 1959 WorldLII flag
Riker v Commissioner of Internal Revenue [1957] USCA9 240 United States Court of Appeals, Ninth Circuit United States 17 Jun 1957 WorldLII flag
Lesavoy Foundation v Commissioner of Internal Revenue [1956] USCA3 317 United States Court of Appeals, Third Circuit United States 12 Nov 1956 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Greater Southeast Community Hospital Foundation Inc v District Unemployment Compensation Board 407 F2d 712 United States Court of Appeals, District of Columbia Circuit United States 6 Nov 1968 WorldLII flag
American Women Buyers Club Inc v United States [1964] USCA2 723 United States Court of Appeals, Second Circuit United States 25 Nov 1964 WorldLII flag
People's Educational Camp Society Inc v Commissioner of Internal Revenue [1964] USCA2 308 United States Court of Appeals, Second Circuit United States 24 Apr 1964 WorldLII flag
Commissioner of Internal Revenue v Lake Forest Inc [1962] USCA4 148 United States Court of Appeals, Fourth Circuit United States 2 Apr 1962 WorldLII flag
Dulles v W Johnson E 273 F2d 362 United States Court of Appeals, Second Circuit United States 21 Jan 1959 WorldLII flag
Riker v Commissioner of Internal Revenue [1957] USCA9 240 United States Court of Appeals, Ninth Circuit United States 17 Jun 1957 WorldLII flag
Lesavoy Foundation v Commissioner of Internal Revenue [1956] USCA3 317 United States Court of Appeals, Third Circuit United States 12 Nov 1956 WorldLII flag

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