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United States v Cumberland Public Service Co     99

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Briarpark Ltd v Commissioner of Internal Revenue	163 F3d 313; 83 AFTR2d 99-312	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1999	WorldLII		1
Kluener v Commissioner of Internal Revenue	154 F3d 630; 82 AFTR2d 98-6151	United States Court of Appeals, Sixth Circuit	United States	10 Nov 1998	WorldLII		4
Eisenberg v Commissioner of Internal Revenue	155 F3d 50; 82 AFTR2d 98-5757	United States Court of Appeals, Second Circuit	United States	18 Aug 1998	WorldLII		6
Gulf Life Insurance Co v United States	118 F3d 1563; 80 AFTR2d 97-5133	United States Court of Appeals, Federal Circuit	United States	8 Jul 1997	WorldLII
Paulson v Commissioner of Internal Revenue	992 F2d 789; 71 AFTR2d 93-1717	United States Court of Appeals, Eighth Circuit	United States	3 May 1993	WorldLII		2
Montelepre Systemed Inc v Commissioner of Internal Revenue	956 F2d 496; 69 AFTR2d 92-958	United States Court of Appeals, Fifth Circuit	United States	6 May 1992	WorldLII		1
Robino Inc Pension Trust v Commissioner of Internal Revenue	894 F2d 342; 65 AFTR2d 90-588	United States Court of Appeals, Ninth Circuit	United States	24 Jan 1990	WorldLII		3
Estate of Schneider v Commissioner of Internal Revenue	855 F2d 435; 62 AFTR2d 88-5587	United States Court of Appeals, Seventh Circuit	United States	23 Aug 1988	WorldLII		1
Stewart v Commissioner	714 F2d 977	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1983	WorldLII		9
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII		32
Bush Brothers and Co v Commissioner of Internal Revenue	668 F2d 252	United States Court of Appeals, Sixth Circuit	United States	8 Jan 1982	WorldLII		1
Liberty National Bank and Trust Co v Commissioner of Internal Revenue	650 F2d 1174	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1981	WorldLII
Baumer v United States	580 F2d 863	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1978	WorldLII		5
Tennessee-Carolina Transportation Inc v Commissioner of Internal Revenue	582 F2d 378	United States Court of Appeals, Sixth Circuit	United States	21 Aug 1978	WorldLII		5
Benedict Oil Co v United States	582 F2d 544	United States Court of Appeals, Tenth Circuit	United States	17 Aug 1978	WorldLII
Storz v Commissioner of Internal Revenue	583 F2d 972	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1978	WorldLII		1
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Gray v Commissioner of Internal Revenue	561 F2d 753	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1977	WorldLII		4
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
Teget v United States	552 F2d 236	United States Court of Appeals, Eighth Circuit	United States	25 Mar 1977	WorldLII		1
Of Course Inc v Commissioner of Internal Revenue	499 F2d 754	United States Court of Appeals, Fourth Circuit	United States	2 Jul 1974	WorldLII		7
Central Tablet Mfg Co v United States	417 US 673; 94 SCt 2516; 41 L Ed 2d 398	United States Supreme Court	United States	19 Jun 1974	WorldLII		14
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States	485 F2d 110	United States Court of Appeals, Sixth Circuit	United States	27 Sep 1973	WorldLII		4
Central Tablet Manufacturing Co v United States	481 F2d 954	United States Court of Appeals, Sixth Circuit	United States	12 Jul 1973	WorldLII		1
Bell Lines Inc v United States	480 F2d 710	United States Court of Appeals, Fourth Circuit	United States	26 Jun 1973	WorldLII		1
Hines v United States	477 F2d 1063	United States Court of Appeals, Fifth Circuit	United States	2 May 1973	WorldLII		2
Buckeye Union Casualty Co v Commissioner of Internal Revenue	448 F2d 228	United States Court of Appeals, Sixth Circuit	United States	20 Sep 1971	WorldLII		2
Salvatore v Commissioner of Internal Revenue	434 F2d 600	United States Court of Appeals, Second Circuit	United States	30 Nov 1970	WorldLII		1
Salvatore v Commissioner of Internal Revenue	[1970] USCA2 862	United States Court of Appeals, Second Circuit	United States	19 Nov 1970	WorldLII
Inc v Commissioner of Internal Revenue	427 F2d 661	United States Court of Appeals, Second Circuit	United States	28 May 1970	WorldLII
Lanrao Inc v United States	422 F2d 481	United States Court of Appeals, Sixth Circuit	United States	25 May 1970	WorldLII		5
Inc v Commissioner of Internal Revenue	[1970] USCA2 304	United States Court of Appeals, Second Circuit	United States	9 Apr 1970	WorldLII
Lanrao Inc v United States	[1970] USCA6 45	United States Court of Appeals, Sixth Circuit	United States	5 Feb 1970	WorldLII
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
West Street-Erie Boulevard Corporation v United States	411 F2d 738	United States Court of Appeals, Second Circuit	United States	1 Apr 1969	WorldLII		4
West Street-Erie Boulevard Corporation v United States	[1969] USCA2 119	United States Court of Appeals, Second Circuit	United States	20 Feb 1969	WorldLII
District of Columbia v Neyman	417 F2d 1140	United States Court of Appeals, District of Columbia Circuit	United States	10 Dec 1968	WorldLII
Waltham Netoco Theatres Inc v Commissioner of Internal Revenue	401 F2d 333	United States Court of Appeals, First Circuit	United States	9 Oct 1968	WorldLII		3
United States v Morton	387 F2d 441	United States Court of Appeals, Eighth Circuit	United States	3 Jan 1968	WorldLII		12
Alphaco, Inc v Nelson	385 F2d 244	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1967	WorldLII		11
Kinney v United States	358 F2d 738	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1966	WorldLII		4
Palmer v Commissioner of Internal Revenue	354 F2d 974	United States Court of Appeals, First Circuit	United States	16 Dec 1965	WorldLII		7
Palmer v Commissioner of Internal Revenue	[1965] USCA1 173	United States Court of Appeals, First Circuit	United States	6 Dec 1965	WorldLII
Foxman v Commissioner of Internal Revenue	352 F2d 466	United States Court of Appeals, Third Circuit	United States	15 Nov 1965	WorldLII		3
Foxman v Commissioner of Internal Revenue	[1965] USCA3 129	United States Court of Appeals, Third Circuit	United States	19 Mar 1965	WorldLII
Bord v District of Columbia	344 F2d 560	United States Court of Appeals, District of Columbia Circuit	United States	29 Jan 1965	WorldLII
Lacy v Commissioner of Internal Revenue	341 F2d 54	United States Court of Appeals, Tenth Circuit	United States	28 Jan 1965	WorldLII		4
Verkouteren v District of Columbia Oshinsky	346 F2d 842	United States Court of Appeals, District of Columbia Circuit	United States	25 Jan 1965	WorldLII
Haag v Commissioner of Internal Revenue	334 F2d 351	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1964	WorldLII		5
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
Shaw Construction Co v Commissioner of Internal Revenue	323 F2d 316	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1963	WorldLII		13
Commissioner of Internal Revenue v McDonald G a E	320 F2d 109	United States Court of Appeals, Fifth Circuit	United States	3 Jul 1963	WorldLII		7
Idol v Commissioner of Internal Revenue	319 F2d 647	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1963	WorldLII		10
Estate Smith v Commissioner of Internal Revenue	313 F2d 724	United States Court of Appeals, Eighth Circuit	United States	12 Feb 1963	WorldLII		16
Wood Harmon Corporation v United States	[1963] USCA2 12	United States Court of Appeals, Second Circuit	United States	7 Jan 1963	WorldLII		5
Penney Co v Commissioner of Internal Revenue	312 F2d 65	United States Court of Appeals, Second Circuit	United States	12 Dec 1962	WorldLII		19
Commissioner of Internal Revenue v Leon a Beeghly Fund	310 F2d 756	United States Court of Appeals, Sixth Circuit	United States	5 Dec 1962	WorldLII		1
Wood Harmon Corporation v United States	311 F2d 918; 206 FSupp 773	United States Court of Appeals, Second Circuit	United States	29 Nov 1962	WorldLII		8
Penney Co v Commissioner of Internal Revenue	[1962] USCA2 665	United States Court of Appeals, Second Circuit	United States	16 Nov 1962	WorldLII		5
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	[1962] USCA9 401	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII		2
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	309 F2d 202	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII		16
Freeman v Commissioner of Internal Revenue	303 F2d 580	United States Court of Appeals, Eighth Circuit	United States	31 May 1962	WorldLII		4
United States v McNair Realty Co	298 F2d 35	United States Court of Appeals, Ninth Circuit	United States	13 Dec 1961	WorldLII		3
Hawaiian Trust Co Ltd v United States	291 F2d 761	United States Court of Appeals, Ninth Circuit	United States	25 May 1961	WorldLII		16
Kent Manufacturing Corporation v Commissioner of Internal Revenue	288 F2d 812	United States Court of Appeals, Fourth Circuit	United States	15 Mar 1961	WorldLII		8
West Seattle National Bank of Seattle v Commissioner of Internal Revenue	288 F2d 47	United States Court of Appeals, Ninth Circuit	United States	27 Feb 1961	WorldLII		17
Kent Manufacturing Corporation v Commissioner of Internal Revenue	[1960] USCA4 225	United States Court of Appeals, Fourth Circuit	United States	3 Oct 1960	WorldLII		2
Commissioner of Internal Revenue v Spermacet Whaling & Shipping Co S/a	281 F2d 646	United States Court of Appeals, Sixth Circuit	United States	10 Aug 1960	WorldLII		9
James Realty Co v United States	280 F2d 394	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1960	WorldLII		18
Liston Zander Credit Co v United States	276 F2d 417	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1960	WorldLII		10
Liston Zander Credit Co v United States	[1960] USCA5 130	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1960	WorldLII		1
Cold Metal Process Co v Commissioner of Internal Revenue	247 F2d 864	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1957	WorldLII		7
United States v C R Bondurant	245 F2d 265	United States Court of Appeals, Sixth Circuit	United States	24 May 1957	WorldLII		7
Ungar v Commissioner of Internal Revenue	[1957] USCA2 324	United States Court of Appeals, Second Circuit	United States	13 May 1957	WorldLII		1
Ungar v Commissioner of Internal Revenue	244 F2d 90	United States Court of Appeals, Second Circuit	United States	5 Apr 1957	WorldLII		6
Inland Gas Corporation Kentucky Fuel Gas Corporation American Fuel Power Co	241 F2d 374	United States Court of Appeals, Sixth Circuit	United States	14 Feb 1957	WorldLII		3
Donner v Commissioner of Internal Revenue	[1955] USCA2 524	United States Court of Appeals, Second Circuit	United States	23 Nov 1955	WorldLII
Donner v Commissioner of Internal Revenue	227 F2d 381	United States Court of Appeals, Second Circuit	United States	10 Nov 1955	WorldLII		3
Jacobs v Commissioner of Internal Revenue	224 F2d 412	United States Court of Appeals, Ninth Circuit	United States	28 Jun 1955	WorldLII		10
Cooper Foundation v W O'Malley	221 F2d 279	United States Court of Appeals, Eighth Circuit	United States	21 Apr 1955	WorldLII		1
Roscoe v Commissioner of Internal Revenue	215 F2d 478	United States Court of Appeals, Fifth Circuit	United States	3 Sep 1954	WorldLII		13
Zenz v Quinlivan	213 F2d 914	United States Court of Appeals, Sixth Circuit	United States	11 Jun 1954	WorldLII		16
Commissioner of Internal Revenue v Linde	213 F2d 1	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1954	WorldLII		17
Commissioner of Internal Revenue v Linde	[1954] USCA9 116	United States Court of Appeals, Ninth Circuit	United States	4 May 1954	WorldLII
Gensinger v Commissioner of Internal Revenue	(1953) 208 F2d 576	United States Court of Appeals, Ninth Circuit	United States	30 Nov 1953	WorldLII		17
Perfeclite Co v Stokes Electric Co	207 F2d 779	United States Court of Appeals, Sixth Circuit	United States	21 Oct 1953	WorldLII		1
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
United States v Horschel	205 F2d 646	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1953	WorldLII		4
St Louis Union Trust Co v Finnegan	197 F2d 565	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1952	WorldLII		5
St Plaza Theatre v Commissioner of Internal Revenue	195 F2d 724	United States Court of Appeals, Second Circuit	United States	18 Mar 1952	WorldLII		5
St Plaza Theatre v Commissioner of Internal Revenue	[1952] USCA2 22	United States Court of Appeals, Second Circuit	United States	10 Jan 1952	WorldLII
United States v Lynch	192 F2d 718	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1951	WorldLII		27
United States v Lynch Lynch v United States	[1951] USCA9 291	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1951	WorldLII
Acf-Brill Motors Co v Commissioner of Internal Revenue	189 F2d 704	United States Court of Appeals, Third Circuit	United States	11 Jul 1951	WorldLII		6
Acf-Brill Motors Co v Commissioner of Internal Revenue	[1951] USCA3 98	United States Court of Appeals, Third Circuit	United States	5 Apr 1951	WorldLII
Tennessee Alabama Georgia Ry Co v Commissioner of Internal Revenue	187 F2d 826	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1951	WorldLII		7
Goold v Commissioner of Internal Revenue	182 F2d 573	United States Court of Appeals, Ninth Circuit	United States	4 May 1950	WorldLII		3
Jones v Grinnell	179 F2d 873	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1950	WorldLII		11

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Putzier v Richardson	353 US 703; 65 SCt 191; 89 L Ed 567	United States Supreme Court	United States	circa 1945	Westlaw		5
338 US 846; 70 SCt 88	338 US 846; 70 SCt 88	United States Supreme Court	United States	circa 1945	Westlaw		5
e g , First Nat'l Bank of Greeley, Colo v United States	86 F2d 938		United States		Westlaw		6