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Guardian Investment Corporation v L Phinney   flag  14

253 F2d 326
United States Court of Appeals, Fifth Circuit
United States
12th March, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
West Texas Marketing Corporation Kellogg v United States 54 F3d 1194; 63 USLW 2760; 75 AFTR2d 95-2719 United States Court of Appeals, Fifth Circuit United States 31 May 1995 WorldLII flag 8
Stratmore v Commissioner of Internal Revenue 785 F2d 419; 54 USLW 2490; 57 AFTR2d 86-977 United States Court of Appeals, Third Circuit United States 12 Mar 1986 WorldLII flag 1
Brountas v Commissioner of Internal Revenue 692 F2d 152 United States Court of Appeals, First Circuit United States 28 Sep 1982 WorldLII flag 10
Putoma Corporation v Commissioner of Internal Revenue 601 F2d 734 United States Court of Appeals, Fifth Circuit United States 27 Aug 1979 WorldLII flag 8
Cities Service Co v United States 522 F2d 1281 United States Court of Appeals, Second Circuit United States 6 Oct 1975 WorldLII flag 7
Burlington-Rock Island Railroad Co v United States 321 F2d 817 United States Court of Appeals, Fifth Circuit United States 27 Aug 1963 WorldLII flag 6
Space Controls Inc v Commissioner of Internal Revenue 322 F2d 144 United States Court of Appeals, Fifth Circuit United States 8 Aug 1963 WorldLII flag 5
Gounares Bros Co v United States (1961) 292 F2d 79 United States Court of Appeals, Fifth Circuit United States 21 Jun 1961 WorldLII flag 6
Nelson v Commissioner of Internal Revenue [1960] USCA5 425 United States Court of Appeals, Fifth Circuit United States 7 Sep 1960 WorldLII flag
Nelson v Commissioner of Internal Revenue 281 F2d 1 United States Court of Appeals, Fifth Circuit United States 14 Jul 1960 WorldLII flag 4
Ortmayer v Commissioner of Internal Revenue 265 F2d 848 United States Court of Appeals, Seventh Circuit United States 15 Apr 1959 WorldLII flag 13
Burford-Toothaker Tractor Co v United States 262 F2d 891 United States Court of Appeals, Fifth Circuit United States 29 Jan 1959 WorldLII flag 4
Patchen v Commissioner of Internal Revenue (1958) 258 F2d 544 United States Court of Appeals, Fifth Circuit United States 23 Jul 1958 WorldLII flag 12
Guardian Investment Corporation v L Phinney [1958] USCA5 219 United States Court of Appeals, Fifth Circuit United States 14 Apr 1958 WorldLII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Natco Corporation v United States 240 F2d 398 United States Court of Appeals, Third Circuit United States 19 Dec 1956 WorldLII flag 2
United States v W Virgin 230 F2d 880 United States Court of Appeals, Fifth Circuit United States 16 Mar 1956 WorldLII flag 10
Schuessler v Commissioner of Internal Revenue 230 F2d 722 United States Court of Appeals, Fifth Circuit United States 14 Mar 1956 WorldLII flag 20
Fahs v Martin (1955) 224 F2d 387 United States Court of Appeals, Fifth Circuit United States 30 Jun 1955 WorldLII flag 24
Pierce Estates v Commissioner of Internal Revenue (1952) 195 F2d 475 United States Court of Appeals, Third Circuit United States 6 Mar 1952 WorldLII flag 19
Keebey's v Paschal 188 F2d 113 United States Court of Appeals, Eighth Circuit United States 11 Apr 1951 WorldLII flag 7
Cir 1951); Zimmerman Steel Co v Commissioner 130 F2d 1011 United States circa 1951 Westlaw flag 10
(1945) 151 f2d 267 (1945) 151 F2d 267 United States circa 1945 Westlaw flag 10
(1945) 147 f2d 619 (1945) 147 F2d 619 United States circa 1945 Westlaw flag 6
Security Flour Mills Co v Commissioner 321 US 281; 88 L Ed 725; 64 SCt 596 United States Supreme Court United States 28 Feb 1944 WorldLII flag 113
Dixie Pine Products Co v Commissioner 320 US 516; 88 L Ed 270; 64 SCt 364 United States Supreme Court United States 3 Jan 1944 WorldLII flag 96
(1943) 136 f2d 410 (1943) 136 F2d 410 United States circa 1943 Westlaw flag 2
Sheppard v Commissioner (1943) 37 BTA 279 United States circa 1943 flag 2
Preston v Comm'r (1942) 132 F2d 763 United States circa 1942 Westlaw flag 10
Brown-Rogers-Dixson Co v Commissioner (1941) 122 F2d 347 United States circa 1941 Westlaw flag 8
New McDermott, Inc , v Commissioner (1941) 44 BTA 1035 United States circa 1941 flag 3
(1935) 79 f2d 833 (1935) 79 F2d 833 United States circa 1935 Westlaw flag 2
(1935) 78 f2d 871 (1935) 78 F2d 871 United States circa 1935 Westlaw flag 2
Spring City Foundry Co v Commissioner 292 US 182; 78 L Ed 1200; 78 L Ed 2d 1200; 54 SCt 644 United States Supreme Court United States 30 Apr 1934 WorldLII flag 75
Continental Tie & Lumber Co v United States 286 US 290; 76 L Ed 1111; 52 SCt 529 United States Supreme Court United States 16 May 1932 WorldLII flag 44
Lucas v American Code Co 280 US 445; 74 L Ed 538; 50 SCt 202 United States Supreme Court United States 24 Feb 1930 WorldLII flag 78
Lucas v North Texas Lumber Co 281 US 11; 74 L Ed 668; 50 SCt 184 United States Supreme Court United States 16 Jan 1930 WorldLII flag 26
American National Co v United States 274 US 99; 71 L Ed 946; 47 SCt 520 United States Supreme Court United States 11 Apr 1927 WorldLII flag 17
United States v Anderson 269 US 422; 70 L Ed 347; 46 SCt 131 United States Supreme Court United States 4 Jan 1926 WorldLII flag 136
296 US 647; 56 SCt 307; 80 l Ed 460 296 US 647; 56 SCt 307; 80 L Ed 460 United States Supreme Court United States Westlaw flag 5
143 ALR 1171 143 ALR 1171 Australia LexisNexis AU flag 2
143 ALR 1164 143 ALR 1164 Australia LexisNexis AU flag 6
Prudence Securities Corporation v Commissioner 135 F2d 340 United States Westlaw flag 10
See, Ohmer Register Co v Commissioner 131 F2d 682 United States Westlaw flag 15
United States v South Georgia Ry Co 107 F2d 3 United States Westlaw flag 13
Shelby Salesbook Co v United States, DC 104 FSupp 237 United States Westlaw flag 3
Baltimore and O R Co v Commissioner of Internal Revenue 78 F2d 456 United States Westlaw flag 5
Uncasville Mfg Co v Commissioner of Internal Revenue 55 F2d 893 United States Westlaw flag 18
Holland, Accrual Problems and Tax Accounting 48 Michigan Law Review 149 Michigan Law Review United States HeinOnline / LexisNexis flag 7
Wolder, Deduction of Reserves for Future Expenses and Deferring of Prepaid Income 34 Taxes The Tax Magazine 524 Taxes: The Tax Magazine United States HeinOnline flag 3
33 VI 34 33 VI 34 35
27 Taxes The Tax Magazine 145 27 Taxes The Tax Magazine 145 Taxes: The Tax Magazine United States HeinOnline flag 2
Lasser and Peloubet, Tax Accounting v Commercial Accounting 4 Tax Law Review 343 Tax Law Review United States HeinOnline / Westlaw flag 2

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