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American Automobile Ass'n v United States   flag  58

367 US 687; 81 SCt 1727
United States Supreme Court
United States
9th October, 1961

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
North American Life and Casualty Co v Commissioner of Internal Revenue 533 F2d 1046 United States Court of Appeals, Eighth Circuit United States 14 Apr 1976 WorldLII flag 4
Martin v United States 411 F2d 1164 United States Court of Appeals, Eighth Circuit United States 16 Jun 1969 WorldLII flag 3
James Pierce Corporation v Commissioner of Internal Revenue [1964] USCA8 74 United States Court of Appeals, Eighth Circuit United States 28 Feb 1964 WorldLII flag
James Pierce Corporation v Commissioner of Internal Revenue 326 F2d 67 United States Court of Appeals, Eighth Circuit United States 8 Jan 1964 WorldLII flag 3
Schlude v Commissioner of Internal Revenue 296 F2d 721 United States Court of Appeals, Eighth Circuit United States 15 Dec 1961 WorldLII flag 3
Am Express Co v United States 262 F3d 1376 United States Court of Appeals, Federal Circuit United States 23 Aug 2001 WorldLII flag 18
Urbanek v United States 731 F2d 870 United States Court of Appeals, Federal Circuit United States 6 Apr 1984 WorldLII flag 1
Great Commonwealth Life Insurance Co v United States 491 F2d 109 United States Court of Appeals, Fifth Circuit United States 18 Mar 1974 WorldLII flag 5
Grogan v United States 475 F2d 15 United States Court of Appeals, Fifth Circuit United States 9 Apr 1973 WorldLII flag 1
Mooney Aircraft Inc v United States [1970] USCA5 52 United States Court of Appeals, Fifth Circuit United States 12 Jan 1970 WorldLII flag
Mooney Aircraft Inc v United States 420 F2d 400 United States Court of Appeals, Fifth Circuit United States 10 Nov 1969 WorldLII flag 4
United States v Williams 395 F2d 508 United States Court of Appeals, Fifth Circuit United States 24 May 1968 WorldLII flag 7
Union Mutual Life Insurance Co v United States 570 F2d 382 United States Court of Appeals, First Circuit United States 1 Feb 1978 WorldLII flag 5
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue 413 F2d 1038 United States Court of Appeals, First Circuit United States 1 Jul 1969 WorldLII flag
New England Tank Industries of New Hampshire Inc v Commissioner of Internal Revenue [1969] USCA1 67 United States Court of Appeals, First Circuit United States 5 May 1969 WorldLII flag
Signet Banking Corporation v Commissioner of Internal Revenue 118 F3d 239; 80 AFTR2d 97-5362 United States Court of Appeals, Fourth Circuit United States 8 Jul 1997 WorldLII flag 2
Ncnb Corporation v United States 651 F2d 942 United States Court of Appeals, Fourth Circuit United States 18 Jun 1981 WorldLII flag 3
Westpac Pacific Food v Commissioner of Internal Revenue 451 F3d 970 United States Court of Appeals, Ninth Circuit United States 21 Jun 2006 WorldLII flag
Bob Wondries Motors, Inc , Dba Wondries Ford, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Toyota Town, Inc , a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Wondries Nissan, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Country Nissan, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Quality Motor Cars of Stockton, a California Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee Bob Wondries Associates, Inc , Dba Wondries Toyota, Petitioner, v Commissioner of Internal Revenue, Respondent Robert S Zamora and Christina Zamora, Petitioners, v Commissioner of Internal Revenue, Respondent United States Court of Appeals, Ninth Circuit United States 23 Oct 2001 WorldLII flag
Challenge Publications Inc v Commissioner Internal Revenue Service 845 F2d 1541; 61 AFTR2d 88-1187 United States Court of Appeals, Ninth Circuit United States 6 May 1988 WorldLII flag 2
Kaiser Steel Corporation v United States 717 F2d 1304 United States Court of Appeals, Ninth Circuit United States 6 Oct 1983 WorldLII flag 4
Crescent Wharf Warehouse Co v Commissioner of Internal Revenue 518 F2d 772 United States Court of Appeals, Ninth Circuit United States 19 Jun 1975 WorldLII flag 2
McAllister v Commissioner of Internal Revenue 417 F2d 581 United States Court of Appeals, Ninth Circuit United States 9 Oct 1969 WorldLII flag
Angelus Funeral Home v Commissioner of Internal Revenue [1969] USCA9 165 United States Court of Appeals, Ninth Circuit United States 27 Feb 1969 WorldLII flag
Angelus Funeral Home v Commissioner of Internal Revenue 407 F2d 210 United States Court of Appeals, Ninth Circuit United States 10 Feb 1969 WorldLII flag 1
United Grocers Ltd v United States 308 F2d 634 United States Court of Appeals, Ninth Circuit United States 9 Oct 1962 WorldLII flag 10
Rca Corporation v United States 664 F2d 881 United States Court of Appeals, Second Circuit United States 13 Nov 1981 WorldLII flag 9
Parkchester Beach Club Corporation v Commissioner of Internal Revenue 335 F2d 478 United States Court of Appeals, Second Circuit United States 3 Aug 1964 WorldLII flag 2
Parkchester Beach Club Corporation v Commissioner of Internal Revenue [1964] USCA2 347 United States Court of Appeals, Second Circuit United States 7 May 1964 WorldLII flag
Automobile Club of New York Inc v Commissioner of Internal Revenue [1962] USCA2 406 United States Court of Appeals, Second Circuit United States 22 Jun 1962 WorldLII flag
Automobile Club of New York Inc v Commissioner of Internal Revenue 304 F2d 781 United States Court of Appeals, Second Circuit United States 8 May 1962 WorldLII flag 6
Commissioner of Internal Revenue v H B Ives Co [1961] USCA2 731 United States Court of Appeals, Second Circuit United States 28 Dec 1961 WorldLII flag 1
Commissioner of Internal Revenue v H B Ives Co 297 F2d 229 United States Court of Appeals, Second Circuit United States 2 Nov 1961 WorldLII flag 2
American Medical Association v United States 887 F2d 760; 64 AFTR2d 89-5715 United States Court of Appeals, Seventh Circuit United States 12 Oct 1989 WorldLII flag 7
American Fletcher Corporation v United States 832 F2d 436; 60 AFTR2d 87-5897 United States Court of Appeals, Seventh Circuit United States 29 Oct 1987 WorldLII flag
Thor Power Tool Co v Commissioner of Internal Revenue 563 F2d 861 United States Court of Appeals, Seventh Circuit United States 29 Sep 1977 WorldLII flag 2
Peoples Bank and Trust Co v Commissioner of Internal Revenue 415 F2d 1341 United States Court of Appeals, Seventh Circuit United States 4 Aug 1969 WorldLII flag 3
Artnell Co v Commissioner of Internal Revenue 400 F2d 981 United States Court of Appeals, Seventh Circuit United States 19 Sep 1968 WorldLII flag 8
Franklin Life Insurance Co v United States 399 F2d 757 United States Court of Appeals, Seventh Circuit United States 30 Aug 1968 WorldLII flag 13
Franklin Life Insurance Co v United States [1968] USCA7 246 United States Court of Appeals, Seventh Circuit United States 11 Jul 1968 WorldLII flag 1
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
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue 317 F2d 829 United States Court of Appeals, Seventh Circuit United States 21 May 1963 WorldLII flag 9
Lincoln Electric Co v Commissioner of Internal Revenue 444 F2d 491 United States Court of Appeals, Sixth Circuit United States 23 Jun 1971 WorldLII flag 4
Hagen Advertising Displays Inc v Commissioner of Internal Revenue 407 F2d 1105 United States Court of Appeals, Sixth Circuit United States 3 Mar 1969 WorldLII flag 8
Travis v Commissioner of Internal Revenue 406 F2d 987 United States Court of Appeals, Sixth Circuit United States 7 Feb 1969 WorldLII flag 3
Hamilton Memorial Gardens Inc v Commissioner of Internal Revenue 394 F2d 905 United States Court of Appeals, Sixth Circuit United States 31 May 1968 WorldLII flag
Villafranca v Commissioner of Internal Revenue 359 F2d 849 United States Court of Appeals, Sixth Circuit United States 4 May 1966 WorldLII flag
Lodge Shipley Co v United States Lodge & Shipley Co 305 F2d 643 United States Court of Appeals, Sixth Circuit United States 27 Jul 1962 WorldLII flag
Central Motor Co v United States Central Credit Corporation 583 F2d 470 United States Court of Appeals, Tenth Circuit United States 31 Jul 1978 WorldLII flag 2
Ferrill v Commissioner of Internal Revenue 684 F2d 261 United States Court of Appeals, Third Circuit United States 6 Aug 1982 WorldLII flag 2
Commissioner v Indianapolis Power & Light Co 493 US 203; 107 L Ed 2d 591; 110 SCt 589 United States Supreme Court United States 9 Jan 1990 WorldLII flag 11
United States v General Dynamics Corporation 481 US 239; 95 L Ed 2d 226; 107 SCt 1732 United States Supreme Court United States 22 Apr 1987 WorldLII flag 23
United States v Hughes Properties, Inc 476 US 593; 90 L Ed 2d 569; 106 SCt 2092 United States Supreme Court United States 3 Jun 1986 WorldLII flag 19
Thor Power Tool Co v Commissioner 439 US 522; 99 SCt 773; 58 L Ed 2d 785 United States Supreme Court United States 16 Jan 1979 WorldLII flag 73
Ivan Allen Co v United States 422 US 617; 95 SCt 2501; 45 L Ed 2d 435 United States Supreme Court United States 26 Jun 1975 WorldLII flag 9
Commissioner v Idaho Power Co 418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397 United States Supreme Court United States - Michigan 24 Jun 1974 WorldLII flag 50
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Schlude v Commissioner of Internal Revenue 372 US 128; 9 L Ed 2d 633; 83 SCt 601 United States Supreme Court United States 18 Feb 1963 WorldLII flag 47

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Lincoln Electric Co v Commissioner of Internal Revenue 444 F2d 491 United States Court of Appeals, Sixth Circuit United States 23 Jun 1971 WorldLII flag 4
Hagen Advertising Displays Inc v Commissioner of Internal Revenue 407 F2d 1105 United States Court of Appeals, Sixth Circuit United States 3 Mar 1969 WorldLII flag 8
Travis v Commissioner of Internal Revenue 406 F2d 987 United States Court of Appeals, Sixth Circuit United States 7 Feb 1969 WorldLII flag 3
Hamilton Memorial Gardens Inc v Commissioner of Internal Revenue 394 F2d 905 United States Court of Appeals, Sixth Circuit United States 31 May 1968 WorldLII flag
Villafranca v Commissioner of Internal Revenue 359 F2d 849 United States Court of Appeals, Sixth Circuit United States 4 May 1966 WorldLII flag
Lodge Shipley Co v United States Lodge & Shipley Co 305 F2d 643 United States Court of Appeals, Sixth Circuit United States 27 Jul 1962 WorldLII flag
Hilinski v Commissioner of Internal Revenue 237 F2d 703 United States Court of Appeals, Sixth Circuit United States 26 Oct 1956 WorldLII flag 5
Automobile Club of Michigan v Commissioner of Internal Revenue 230 F2d 585 United States Court of Appeals, Sixth Circuit United States 17 Feb 1956 WorldLII flag 13
Central Motor Co v United States Central Credit Corporation 583 F2d 470 United States Court of Appeals, Tenth Circuit United States 31 Jul 1978 WorldLII flag 2
Beacon Publishing Co v Commissioner of Internal Revenue 218 F2d 697 United States Court of Appeals, Tenth Circuit United States 3 Jan 1955 WorldLII flag 26
Ferrill v Commissioner of Internal Revenue 684 F2d 261 United States Court of Appeals, Third Circuit United States 6 Aug 1982 WorldLII flag 2
Denise Coal Co v Commissioner of Internal Revenue 271 F2d 930 United States Court of Appeals, Third Circuit United States 18 Nov 1959 WorldLII flag 12
Commissioner v Indianapolis Power & Light Co 493 US 203; 107 L Ed 2d 591; 110 SCt 589 United States Supreme Court United States 9 Jan 1990 WorldLII flag 11
United States v General Dynamics Corporation 481 US 239; 95 L Ed 2d 226; 107 SCt 1732 United States Supreme Court United States 22 Apr 1987 WorldLII flag 23
United States v Hughes Properties, Inc 476 US 593; 90 L Ed 2d 569; 106 SCt 2092 United States Supreme Court United States 3 Jun 1986 WorldLII flag 19
Thor Power Tool Co v Commissioner 439 US 522; 99 SCt 773; 58 L Ed 2d 785 United States Supreme Court United States 16 Jan 1979 WorldLII flag 73
Ivan Allen Co v United States 422 US 617; 95 SCt 2501; 45 L Ed 2d 435 United States Supreme Court United States 26 Jun 1975 WorldLII flag 9
Commissioner v Idaho Power Co 418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397 United States Supreme Court United States - Michigan 24 Jun 1974 WorldLII flag 50
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Schlude v Commissioner of Internal Revenue 372 US 128; 9 L Ed 2d 633; 83 SCt 601 United States Supreme Court United States 18 Feb 1963 WorldLII flag 47
United States v Consolidated Edison Co 366 US 380; 6 L Ed 2d 356; 81 SCt 1326 United States Supreme Court United States 22 May 1961 WorldLII flag 46
Cammarano v United States 358 US 498; 3 L Ed 2d 462; 79 SCt 524 United States Supreme Court United States 24 Feb 1959 WorldLII flag 83
Automobile Club of Michigan v Commissioner 353 US 180; 1 L Ed 2d 746; 77 SCt 707 United States Supreme Court United States 3 Jun 1957 WorldLII flag 169
United States v Olympic Radio & Television, Inc 349 US 232; 99 L Ed 1024; 75 SCt 733 United States Supreme Court United States 23 May 1955 WorldLII flag 59
Healy v Commissioner 345 US 278; 97 L Ed 1007; 73 SCt 671 United States Supreme Court United States 18 May 1953 WorldLII flag 76
United States v Lewis 340 US 590; 95 L Ed 560; 71 SCt 522; 95 L Ed 2d 560 United States Supreme Court United States 30 Apr 1951 WorldLII flag 72
Fogarty v United States 340 US 8; 95 L Ed 10; 71 SCt 5 United States Supreme Court United States 6 Nov 1950 WorldLII flag 19
United States v Benedict 338 US 692; 94 L Ed 478; 70 SCt 472 United States Supreme Court United States 13 Feb 1950 WorldLII flag 9
Commissioner of Internal Revenue v South Texas Lumber Co 333 US 496; 92 L Ed 831; 68 SCt 695 United States Supreme Court United States 3 May 1948 WorldLII flag 223
Gemsco, Inc v Walling 324 US 244; 89 L Ed 921; 65 SCt 605 United States Supreme Court United States 26 Feb 1945 WorldLII flag 94
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
Heiner v Mellon 304 US 271; 82 L Ed 1337; 58 SCt 926 United States Supreme Court United States 16 May 1938 WorldLII flag 32
Guaranty Trust Co of New York v Commissioner 303 US 493; 82 L Ed 975; 58 SCt 673 United States Supreme Court United States 28 Mar 1938 WorldLII flag 19
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
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
North American Oil Consolidated v Burnet 286 US 417; 76 L Ed 1197; 52 SCt 613 United States Supreme Court United States 23 May 1932 WorldLII flag 137
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
Burnet v Sanford & Brooks Co 282 US 359; 75 L Ed 383; 51 SCt 150 United States Supreme Court United States 5 Jan 1931 WorldLII flag 90
Aluminum Castings Co v Routzahn 282 US 92; 75 L Ed 234; 51 SCt 11 United States Supreme Court United States 24 Nov 1930 WorldLII flag 20
Niles Bement Pond Co v United States 281 US 357; 74 L Ed 901; 50 SCt 251 United States Supreme Court United States 14 Apr 1930 WorldLII flag 25
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
368 US 870 368 US 870; 7 L Ed 2d 70; 82 SCt 24 United States Supreme Court United States circa 1963 Westlaw flag 10
364 US 813 364 US 813; 5 L Ed 45; 81 SCt 69 United States Supreme Court United States circa 1963 Westlaw flag 4
67 Yale Law Journal 1425 67 Yale Law Journal 1425 Yale Law Journal United States circa 1963 HeinOnline / Westlaw flag 3
Shelby Salesbook Co v United States, DC 104 FSupp 237 United States circa 1963 Westlaw flag 3
69 Ct Cl 246 69 Ct Cl 246 United States circa 1963 flag 1
Moritz v Commissioner 21 Tax Cas 622 United Kingdom circa 1963 flag 1
Summit Coal Co v Commissioner (1930) 18 BTA 983 United States circa 1930 flag 3
Reubel v Commissioner 1 BTA 676 United States circa 1963 flag 2
Brown & Williamson Tobacco Corporation v Commissioner 16 Tax Cas 432 United Kingdom circa 1963 flag 4
Clay Sewer Pipe Assn v Commissioner of Internal Revenue 139 F2d 130 United States circa 1963 Westlaw flag 5
Advertisers Exchange, Inc v Commissioner 25 Tax Cas 1086 United Kingdom circa 1963 flag 10
132 f2d 671 132 F2d 671 United States circa 1963 Westlaw flag 3
National Airlines, Inc , v Commissioner 9 Tax Cas 159 United Kingdom circa 1963 flag 5
54 SCt 356 54 SCt 356 United States circa 1963 Westlaw flag 45
South Tacoma Motor Co v Commissioner 3 Tax Cas 411 United Kingdom circa 1963 flag 2
19 Treas Dec 5 19 Treas Dec 5 United States circa 1963 flag 1
American Automobile Association v United States 181 FSupp 255; 149 Ct Cl 324 United States circa 1963 Westlaw flag 3
Veenstra & DeHaan Coal Co v Commissioner (1948) 11 Tax Cas 964 United Kingdom circa 1948 flag 5
Andrews v Commissioner 23 Tax Cas 1026 United Kingdom circa 1963 flag 4
Weed & Brothers v United States 38 F2d 935 United States circa 1963 Westlaw flag 1
South Dade Farms, Inc v Commissioner of Internal Revenue 138 F2d 818 United States circa 1963 Westlaw flag 7
Eatonville Lumber Co v Commissioner 10 BTA 232 United States circa 1963 flag 1
Rookwood Pottery Co v Commissioner of Internal Revenue 45 F2d 43 United States circa 1963 Westlaw flag 11
Georgia Schoolbook Depository, Inc v Commissioner of Internal Revenue 1 Tax Cas 463 United Kingdom circa 1963 flag 5
Your Health Club, Inc v Commissioner 4 Tax Cas 385 United Kingdom circa 1963 flag 3
77 SCt 713 77 SCt 713 United States circa 1963 Westlaw flag 1
77 SCt 712 77 SCt 712 United States circa 1963 Westlaw flag 1

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