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John Kelley Co v Commissioner   flag  60

326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299
United States Supreme Court
United States
28th January, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Crane v Commissioner 331 US 1; 91 L Ed 1301; 67 SCt 1047 United States Supreme Court United States 14 Apr 1947 WorldLII flag 119
Gilbert v Commissioner 248 F2d 399; 402 CA 2 United States Court of Appeals, Second Circuit United States 10 Apr 1957 WorldLII flag 83
Commissioner of Internal Revenue v Estate of Church 335 US 632; 69 SCt 322; 93 L Ed 288 United States Supreme Court United States 17 Jan 1949 WorldLII flag 73
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 flag 65
United States v Generes 405 US 93; 92 SCt 827; 31 L Ed 2d 62 United States Supreme Court United States 27 Mar 1972 WorldLII flag 36
Kraft Foods Co v Commissioner of Internal Revenue 232 F2d 118 United States Court of Appeals, Second Circuit United States 2 Apr 1956 WorldLII flag 33
Gilbert v Commissioner of Internal Revenue 262 F2d 512 United States Court of Appeals, Second Circuit United States 14 Jan 1959 WorldLII flag 32
Gooding Amusement Co v Commissioner of Internal Revenue 236 F2d 159 United States Court of Appeals, Sixth Circuit United States 1 Aug 1956 WorldLII flag 30
Lengsfield v Commissioner of Internal Revenue 241 F2d 508 United States Court of Appeals, Fifth Circuit United States 27 Feb 1957 WorldLII flag 28
Loftin & Woodard, Inc v United States 577 F2d 1206 United States Court of Appeals, Fifth Circuit United States 9 Aug 1978 WorldLII flag 23
United States v Snyder Brothers Co (1966) 367 F2d 980 United States Court of Appeals, Fifth Circuit United States 26 Jul 1966 WorldLII flag 22
American National Bank of Austin v United States 421 F2d 442 United States Court of Appeals, Fifth Circuit United States 19 Jan 1970 WorldLII flag 19
Tyler v Tomlinson 414 F2d 844 United States Court of Appeals, Fifth Circuit United States 29 Jul 1969 WorldLII flag 18
Ginsberg v Commissioner of Internal Revenue 271 F2d 511 United States Court of Appeals, Fifth Circuit United States 10 Nov 1959 WorldLII flag 18
Saviano v Commissioner of Internal Revenue 765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337 United States Court of Appeals, Seventh Circuit United States 18 Jun 1985 WorldLII flag 17
Smith v Commissioner of Internal Revenue 370 F2d 178 United States Court of Appeals, Sixth Circuit United States 7 Dec 1966 WorldLII flag 15
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 flag 15
Earle v W J Jones 200 F2d 846 United States Court of Appeals, Ninth Circuit United States 24 Dec 1952 WorldLII flag 15
Fin Hay Realty Co v United States 398 F2d 694 United States Court of Appeals, Third Circuit United States 20 Jun 1968 WorldLII flag 14
Newman v Commissioner of Internal Revenue 222 F2d 131 United States Court of Appeals, Ninth Circuit United States 29 Apr 1955 WorldLII flag 14
Wilbur Security Co v Commissioner of Internal Revenue 279 F2d 657 United States Court of Appeals, Ninth Circuit United States 23 May 1960 WorldLII flag 13
Gregg Co of Delaware v Commissioner of Internal Revenue 239 F2d 498 United States Court of Appeals, Second Circuit United States 7 Nov 1956 WorldLII flag 13
Biritz Construction Co v Commissioner of Internal Revenue 387 F2d 451 United States Court of Appeals, Eighth Circuit United States 12 Dec 1967 WorldLII flag 12
Sherwood Memorial Gardens Inc v Commissioner of Internal Revenue 350 F2d 225 United States Court of Appeals, Seventh Circuit United States 1 Jul 1965 WorldLII flag 12
Alterman Foods Inc v United States 505 F2d 873 United States Court of Appeals, Fifth Circuit United States 13 Jan 1975 WorldLII flag 10
Road Materials Inc v Commissioner of Internal Revenue 407 F2d 1121 United States Court of Appeals, Fourth Circuit United States 5 Dec 1968 WorldLII flag 10
Wood Preserving Corporation of Baltimore v United States 347 F2d 117 United States Court of Appeals, Fourth Circuit United States 3 May 1965 WorldLII flag 8
American-La France-Foamite Corporation v Commissioner of Internal Revenue 284 F2d 723 United States Court of Appeals, Second Circuit United States 13 Dec 1960 WorldLII flag 8
Gloucester Ice Cold Storage Co v Commissioner of Internal Revenue 298 F2d 183 United States Court of Appeals, First Circuit United States 24 Jan 1962 WorldLII flag 7
Milwaukee Suburban Transport Corporation v Commissioner of Internal Revenue 283 F2d 279 United States Court of Appeals, Seventh Circuit United States 24 Oct 1960 WorldLII flag 7
Harlan v United States (1969) 409 F2d 904 United States Court of Appeals, Fifth Circuit United States 4 Apr 1969 WorldLII flag 6
National Farmers Union Servlce Corporation v United States 400 F2d 483 United States Court of Appeals, Tenth Circuit United States 23 Sep 1968 WorldLII flag 5
Gilbert v Commissioner of Internal Revenue [1958] USCA2 589 United States Court of Appeals, Second Circuit United States 12 Nov 1958 WorldLII flag 5
Electronic Modules Corporation v United States 695 F2d 1367 United States Court of Appeals, Federal Circuit United States 15 Dec 1982 WorldLII flag 4
Dunn v Commissioner of Internal Revenue 615 F2d 578 United States Court of Appeals, Second Circuit United States 30 Jan 1980 WorldLII flag 4
Midland Distributors Inc v United States 481 F2d 730 United States Court of Appeals, Fifth Circuit United States 11 Jul 1973 WorldLII flag 4
Lantz Co v United States 424 F2d 1330 United States Court of Appeals, Ninth Circuit United States 29 Apr 1970 WorldLII flag 4
Fin Hay Realty Co v United States [1968] USCA3 96 United States Court of Appeals, Third Circuit United States 8 Feb 1968 WorldLII flag 4
Gregg Co of Delaware v Commissioner of Internal Revenue [1956] USCA2 566 United States Court of Appeals, Second Circuit United States 17 Dec 1956 WorldLII flag 4
Crawford Drug Stores v United States 220 F2d 292 United States Court of Appeals, Tenth Circuit United States 15 Mar 1955 WorldLII flag 4
Mills v Internal Revenue Service 840 F2d 229; 61 AFTR2d 88-610 United States Court of Appeals, Fourth Circuit United States 16 Feb 1988 WorldLII flag 3
American National Bank of Austin v United States [1970] USCA5 208 United States Court of Appeals, Fifth Circuit United States 18 Feb 1970 WorldLII flag 3
Casco Bank Trust Co v United States 544 F2d 528 United States Court of Appeals, First Circuit United States 21 Sep 1976 WorldLII flag 2
Reed v Commissioner of Internal Revenue 242 F2d 334 United States Court of Appeals, Second Circuit United States 15 Mar 1957 WorldLII flag 2
Kraft Foods Co v Commissioner of Internal Revenue [1955] USCA2 587 United States Court of Appeals, Second Circuit United States 16 Dec 1955 WorldLII flag 2
Commissioner of Internal Revenue v Thomas Flexible Coupling Co 198 F2d 350 United States Court of Appeals, Third Circuit United States 5 Aug 1952 WorldLII flag 2
McCabe v Commissioner of Internal Revenue 688 F2d 102 United States Court of Appeals, Second Circuit United States 22 Jul 1982 WorldLII flag 1
Commissioner of Internal Revenue v Union Mutual Insurance Co of Providence 386 F2d 974 United States Court of Appeals, First Circuit United States 5 Dec 1967 WorldLII flag 1
United States v L Evans 375 F2d 730 United States Court of Appeals, Ninth Circuit United States 29 Mar 1967 WorldLII flag 1
United States v Snyder Brothers Co [1966] USCA5 739 United States Court of Appeals, Fifth Circuit United States 27 Sep 1966 WorldLII flag 1
Joseph O'Brien Co v Commissioner of Internal Revenue 301 F2d 813 United States Court of Appeals, Third Circuit United States 23 Apr 1962 WorldLII flag 1
Tifd III-E Inc v United States 05-0064 459 F3d 220 United States Court of Appeals, Second Circuit United States 3 Aug 2006 WorldLII flag
Lantz Co v United States [1970] USCA9 261 United States Court of Appeals, Ninth Circuit United States 26 Mar 1970 WorldLII flag
Wood Preserving Corporation of Baltimore v United States [1965] USCA4 298 United States Court of Appeals, Fourth Circuit United States 15 Jun 1965 WorldLII flag
Joseph O'Brien Co v Commissioner of Internal Revenue [1961] USCA3 394 United States Court of Appeals, Third Circuit United States 21 Dec 1961 WorldLII flag
American-La France-Foamite Corporation v Commissioner of Internal Revenue [1960] USCA2 603 United States Court of Appeals, Second Circuit United States 16 Nov 1960 WorldLII flag
Ginsberg v Commissioner of Internal Revenue [1959] USCA5 573 United States Court of Appeals, Fifth Circuit United States 9 Dec 1959 WorldLII flag
Gilbert v Commissioner of Internal Revenue [1957] USCA2 506 United States Court of Appeals, Second Circuit United States 26 Sep 1957 WorldLII flag
Reed v Commissioner of Internal Revenue [1957] USCA2 44 United States Court of Appeals, Second Circuit United States 17 Jan 1957 WorldLII flag
Commissioner of Internal Revenue v Thomas Flexible Coupling Co [1952] USCA3 124 United States Court of Appeals, Third Circuit United States 7 Apr 1952 WorldLII flag
Seaboard Realty v District Columbia 184 F2d 269 United States Court of Appeals, District of Columbia Circuit United States 17 Mar 1950 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Gregg Co of Delaware v Commissioner of Internal Revenue [1956] USCA2 566 United States Court of Appeals, Second Circuit United States 17 Dec 1956 WorldLII flag 4
Crawford Drug Stores v United States 220 F2d 292 United States Court of Appeals, Tenth Circuit United States 15 Mar 1955 WorldLII flag 4
325 US 843; 65 SCt 1084 325 US 843; 65 SCt 1084 United States Supreme Court United States circa 1955 Westlaw flag 4
Mills v Internal Revenue Service 840 F2d 229; 61 AFTR2d 88-610 United States Court of Appeals, Fourth Circuit United States 16 Feb 1988 WorldLII flag 3
American National Bank of Austin v United States [1970] USCA5 208 United States Court of Appeals, Fifth Circuit United States 18 Feb 1970 WorldLII flag 3
(1944) 146 f2d 466 (1944) 146 F2d 466 United States circa 1944 Westlaw flag 3
1944 3 Tax Cas 95 1944 3 Tax Cas 95 United Kingdom circa 1944 flag 3
112 ALR 182 112 ALR 182 Australia LexisNexis AU flag 3
Casco Bank Trust Co v United States 544 F2d 528 United States Court of Appeals, First Circuit United States 21 Sep 1976 WorldLII flag 2
Reed v Commissioner of Internal Revenue 242 F2d 334 United States Court of Appeals, Second Circuit United States 15 Mar 1957 WorldLII flag 2
Kraft Foods Co v Commissioner of Internal Revenue [1955] USCA2 587 United States Court of Appeals, Second Circuit United States 16 Dec 1955 WorldLII flag 2
Commissioner of Internal Revenue v Thomas Flexible Coupling Co 198 F2d 350 United States Court of Appeals, Third Circuit United States 5 Aug 1952 WorldLII flag 2
McCabe v Commissioner of Internal Revenue 688 F2d 102 United States Court of Appeals, Second Circuit United States 22 Jul 1982 WorldLII flag 1
Commissioner of Internal Revenue v Union Mutual Insurance Co of Providence 386 F2d 974 United States Court of Appeals, First Circuit United States 5 Dec 1967 WorldLII flag 1
United States v L Evans 375 F2d 730 United States Court of Appeals, Ninth Circuit United States 29 Mar 1967 WorldLII flag 1
United States v Snyder Brothers Co [1966] USCA5 739 United States Court of Appeals, Fifth Circuit United States 27 Sep 1966 WorldLII flag 1
Joseph O'Brien Co v Commissioner of Internal Revenue 301 F2d 813 United States Court of Appeals, Third Circuit United States 23 Apr 1962 WorldLII flag 1
(1938) 23 Washington University Law Quarterly 182 (1938) 23 Washington University Law Quarterly 182 Washington University Law Quarterly United States circa 1938 HeinOnline flag 1
325 US 844; 65 SCt 1086 325 US 844; 65 SCt 1086 United States Supreme Court United States circa 1962 Westlaw flag 1
182 Nys 555 182 NYS 555; 112 Misc 70 United States - New York circa 1962 flag 1
155 ALR 119 155 ALR 119 Australia circa 1962 LexisNexis AU flag 1
132 Nys 1074 132 NYS 1074 United States - New York circa 1962 flag 1
99 Ne 1105 99 NE 1105; 206 NY 649 United States circa 1962 flag 1
52 FSupp 875 52 FSupp 875 United States circa 1962 Westlaw flag 1
Tifd III-E Inc v United States 05-0064 459 F3d 220 United States Court of Appeals, Second Circuit United States 3 Aug 2006 WorldLII flag
Lantz Co v United States [1970] USCA9 261 United States Court of Appeals, Ninth Circuit United States 26 Mar 1970 WorldLII flag
Wood Preserving Corporation of Baltimore v United States [1965] USCA4 298 United States Court of Appeals, Fourth Circuit United States 15 Jun 1965 WorldLII flag
Joseph O'Brien Co v Commissioner of Internal Revenue [1961] USCA3 394 United States Court of Appeals, Third Circuit United States 21 Dec 1961 WorldLII flag
American-La France-Foamite Corporation v Commissioner of Internal Revenue [1960] USCA2 603 United States Court of Appeals, Second Circuit United States 16 Nov 1960 WorldLII flag
Ginsberg v Commissioner of Internal Revenue [1959] USCA5 573 United States Court of Appeals, Fifth Circuit United States 9 Dec 1959 WorldLII flag
Gilbert v Commissioner of Internal Revenue [1957] USCA2 506 United States Court of Appeals, Second Circuit United States 26 Sep 1957 WorldLII flag
Reed v Commissioner of Internal Revenue [1957] USCA2 44 United States Court of Appeals, Second Circuit United States 17 Jan 1957 WorldLII flag
Commissioner of Internal Revenue v Thomas Flexible Coupling Co [1952] USCA3 124 United States Court of Appeals, Third Circuit United States 7 Apr 1952 WorldLII flag
Seaboard Realty v District Columbia 184 F2d 269 United States Court of Appeals, District of Columbia Circuit United States 17 Mar 1950 WorldLII flag

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