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Commissioner v First Security Bank of Utah, N A   flag  33

405 US 394; 31 L Ed 2d 318; 92 SCt 1085
United States Supreme Court
United States
21st March, 1972

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
abrogated on other grounds by Comm'r v Banks 543 US 426; 125 SCt 826; 160 L Ed 2d 859 Cir 2000)) United States 24 Jan 2005 WorldLII flag 5
Independent Insurance Agents of America, Inc , , Appellees v John D Hawke, Jr , Comptroller of the Currency, and the Office of the Comptroller of the Currency, Appellants 211 F3d 638 United States Court of Appeals, District of Columbia Circuit United States 16 May 2000 WorldLII flag 15
Independent Insurance Agents of America Inc v L Clarke National Association of Life Underwriters 955 F2d 731; 60 USLW 2498; 293 USApp DC 403 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 25 Feb 1992 WorldLII flag 9
Independent Bankers Association of America v G Heimann 613 F2d 1164; 198 USApp DC 431 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 1 Feb 1980 WorldLII flag 17
Yankee Atomic Electric Co v United States 782 F2d 1013; 57 AFTR2d 86-694 United States Court of Appeals, Federal Circuit United States 29 Jan 1986 WorldLII flag
Sudhir P Srivastava and Elizabeth S Pascual, Petitioners-Appellants, v Commissioner of Internal Revenue,Respondent-Appellee 220 F3d 353 United States Court of Appeals, Fifth Circuit United States 21 Jul 2000 WorldLII flag 11
Estate of McLendon v Commissioner of Internal Revenue 135 F3d 1017; 81 AFTR2d 98-963 United States Court of Appeals, Fifth Circuit United States 9 Mar 1998 WorldLII flag 7
Texaco Inc v Commissioner of Internal Revenue 98 F3d 825; 65 USLW 2270; 78 AFTR2d 96-6974 United States Court of Appeals, Fifth Circuit United States 17 Oct 1996 WorldLII flag
United States v Articles of Drug 625 F2d 665 United States Court of Appeals, Fifth Circuit United States 12 Sep 1980 WorldLII flag 6
Watson v Commissioner of Internal Revenue 613 F2d 594 United States Court of Appeals, Fifth Circuit United States 14 Mar 1980 WorldLII flag 5
First National Bank of Lamarque v E Smith 610 F2d 1258 United States Court of Appeals, Fifth Circuit United States 1 Feb 1980 WorldLII flag 12
Continental Equities Inc v Commissioner of Internal Revenue 551 F2d 74 United States Court of Appeals, Fifth Circuit United States 25 Apr 1977 WorldLII flag 13
Lufkin Foundry and Machine Co v Commissioner of Internal Revenue 468 F2d 805 United States Court of Appeals, Fifth Circuit United States 3 Nov 1972 WorldLII flag 6
Boise Cascade Corporation v United States 329 F3d 751 United States Court of Appeals, Ninth Circuit United States 20 May 2003 WorldLII flag 2
Foster v Commissioner of Internal Revenue 756 F2d 1430; 55 AFTR2d 85-1285 United States Court of Appeals, Ninth Circuit United States 3 Apr 1985 WorldLII flag 18
Stewart v Commissioner 714 F2d 977 United States Court of Appeals, Ninth Circuit United States 2 Sep 1983 WorldLII flag 9
American Land Title Association v L Clarke Na 968 F2d 150; 60 USLW 2797 United States Court of Appeals, Second Circuit United States 15 Jun 1992 WorldLII flag 6
Bausch Lomb Incorporated v Commissioner of Internal Revenue 933 F2d 1084; 67 AFTR2d 91-980 United States Court of Appeals, Second Circuit United States 14 May 1991 WorldLII flag 7
Cappuccilli v Commissioner of Internal Revenue 668 F2d 138 United States Court of Appeals, Second Circuit United States 29 Dec 1981 WorldLII flag
United States Steel Corporation v Commissioner of Internal Revenue 617 F2d 942 United States Court of Appeals, Second Circuit United States 12 Mar 1980 WorldLII flag 3
John F and Tracy L Barford, Marcus R Messman, Davis W Messman, and Stephen A Messman, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 194 F3d 782 United States Court of Appeals, Seventh Circuit United States 8 Oct 1999 WorldLII flag
United States v H Toushin 899 F2d 617; 65 AFTR2d 90-786 United States Court of Appeals, Seventh Circuit United States 20 Jul 1990 WorldLII flag 4
Eli Lilly Co v Commissioner of Internal Revenue 856 F2d 855; 62 AFTR2d 88-5569 United States Court of Appeals, Seventh Circuit United States 27 Oct 1988 WorldLII flag 15
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 206 F3d 588 United States Court of Appeals, Sixth Circuit United States 16 Feb 2000 WorldLII flag 1
Procter Gamble Co v Commissioner of Internal Revenue 961 F2d 1255; 69 AFTR2d 92-1063 United States Court of Appeals, Sixth Circuit United States 9 Jul 1992 WorldLII flag 1
United States v J Colahan 635 F2d 564 United States Court of Appeals, Sixth Circuit United States 11 Dec 1980 WorldLII flag 5
Salyersville National Bank v United States 613 F2d 650 United States Court of Appeals, Sixth Circuit United States 30 Jan 1980 WorldLII flag 5
Dolese v Commissioner of Internal Revenue 811 F2d 543; 55 USLW 2448; 59 AFTR2d 87-603 United States Court of Appeals, Tenth Circuit United States 10 Feb 1987 WorldLII flag 6
Kenneth v Schmoll 482 F2d 90 United States Court of Appeals, Tenth Circuit United States 7 Aug 1973 WorldLII flag 3
Hempt Bros Inc v United States 490 F2d 1172 United States Court of Appeals, Third Circuit United States 14 Jan 1974 WorldLII flag 6
United States Nat Bank of Ore v Independent Ins Agents of America, Inc 508 US 439; 124 L Ed 2d 402; 113 SCt 2173 United States Supreme Court United States 7 Jun 1993 WorldLII flag 190
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 flag 16
United States v Basye 410 US 441; 93 SCt 1080; 35 L Ed 2d 412 United States Supreme Court United States 16 Apr 1973 WorldLII flag 54

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Dolese v Commissioner of Internal Revenue 811 F2d 543; 55 USLW 2448; 59 AFTR2d 87-603 United States Court of Appeals, Tenth Circuit United States 10 Feb 1987 WorldLII flag 6
Kenneth v Schmoll 482 F2d 90 United States Court of Appeals, Tenth Circuit United States 7 Aug 1973 WorldLII flag 3
First Security Bank of Utah v Commissioner of Internal Revenue 436 F2d 1192 United States Court of Appeals, Tenth Circuit United States 21 Jan 1971 WorldLII flag 5
Hempt Bros Inc v United States 490 F2d 1172 United States Court of Appeals, Third Circuit United States 14 Jan 1974 WorldLII flag 6
United States Nat Bank of Ore v Independent Ins Agents of America, Inc 508 US 439; 124 L Ed 2d 402; 113 SCt 2173 United States Supreme Court United States 7 Jun 1993 WorldLII flag 190
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 flag 16
United States v Basye 410 US 441; 93 SCt 1080; 35 L Ed 2d 412 United States Supreme Court United States 16 Apr 1973 WorldLII flag 54
United States v Mitchell 403 US 190; 91 SCt 1763; 29 L Ed 2d 406 United States Supreme Court United States 7 Jun 1971 WorldLII flag 51
United States v Atlas Life Insurance Co 381 US 233; 14 L Ed 2d 358; 85 SCt 1379 United States Supreme Court United States 17 May 1965 WorldLII flag 20
Commissioner of Internal Revenue v Lester 366 US 299; 6 L Ed 2d 306; 81 SCt 1343 United States Supreme Court United States 22 May 1961 WorldLII flag 44
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
Tank Truck Rentals, Inc v Commissioner 356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507 United States Supreme Court United States 17 Mar 1958 WorldLII flag 43
Rutkin v United States 343 US 130; 96 L Ed 833; 72 SCt 571 United States Supreme Court United States 12 May 1952 WorldLII flag 126
Commissioner of Internal Revenue v Sunnen 333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898 United States Supreme Court United States 5 Apr 1948 WorldLII flag 514
Commissioner of Internal Revenue v Wilcox 327 US 404; 90 L Ed 752; 66 SCt 546 United States Supreme Court United States 25 Feb 1946 WorldLII flag 108
United States v Joliet & Chicago R Co 315 US 44; 86 L Ed 658; 62 SCt 442 United States Supreme Court United States 19 Jan 1942 WorldLII flag 31
Harrison v Schaffner 312 US 579; 85 L Ed 1055; 61 SCt 759 United States Supreme Court United States 31 Mar 1941 WorldLII flag 68
Helvering v Eubank 311 US 122; 85 L Ed 81; 61 SCt 149 United States Supreme Court United States 3 Feb 1941 WorldLII flag 75
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
Helvering v Fitch 309 US 149; 84 L Ed 665; 60 SCt 427 United States Supreme Court United States 29 Jan 1940 WorldLII flag 16
Blair v Commissioner 300 US 5; 81 L Ed 465; 57 SCt 330 United States Supreme Court United States 1 Feb 1937 WorldLII flag 131
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Burnet v Wells 289 US 670; 77 L Ed 1439; 53 SCt 761 United States Supreme Court United States 29 May 1933 WorldLII flag 62
Burnet v Leininger (1932) 285 US 136; 76 L Ed 665; 52 SCt 345 United States Supreme Court United States 14 Mar 1932 WorldLII flag 34
Hoeper v Tax Commission 284 US 206; 76 L Ed 248; 52 SCt 120 United States Supreme Court United States 30 Nov 1931 WorldLII flag 26
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
Old Colony Trust Co v Commissioner 279 US 716; 73 L Ed 918; 49 SCt 499 United States Supreme Court United States 3 Jun 1929 WorldLII flag 147
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
Commissioner of Internal Revenue v Guardian Agency, Inc 396 US 956; 24 L Ed 2d 420; 90 SCt 428 United States Supreme Court United States circa 1973 Westlaw flag 3
Danica Enterprises, Inc v Commissioner of Internal Revenue 395 US 933; 23 L Ed 2d 448; 89 SCt 1994 United States Supreme Court United States circa 1973 Westlaw flag 19
52 Virginia Law Review 771 52 Virginia Law Review 771 Virginia Law Review United States circa 1973 LexisNexis flag 1
"s Contribution to the Law of Tax Avoidance" (1968) 77 Yale Law Journal 440 Yale Law Journal United States circa 1968 HeinOnline / Westlaw flag 5
27 Tax Cas 583 27 Tax Cas 583 United Kingdom circa 1973 flag 2
Teschner v Commissioner 38 Tax Cas 1003 United Kingdom circa 1973 flag 4
Local Finance Corporation v Commissioner of Internal Revenue 48 Tax Cas 773 United Kingdom circa 1973 flag 2
Eli Lilly & Co v United States 372 F2d 990; 178 Ct Cl 666 United States circa 1973 Westlaw flag 10
L E Shunk Latex Products, Inc v Commissioner 18 Tax Cas 940 United Kingdom circa 1973 flag 7
Commissioner v Newman 159 F2d 848 United States circa 1973 Westlaw flag 11

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