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Hempt Bros Inc v United States   flag  6

490 F2d 1172
United States Court of Appeals, Third Circuit
United States
14th January, 1974

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue 614 F2d 990 United States Court of Appeals, Fifth Circuit United States 2 Apr 1980 WorldLII flag 6
Long v United States 652 F2d 675 United States Court of Appeals, Sixth Circuit United States 6 Jul 1981 WorldLII flag 4
Stafford v United States 611 F2d 990 United States Court of Appeals, Fifth Circuit United States 13 Feb 1980 WorldLII flag 3
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
United States v Dn Stafford C 727 F2d 1043 United States Court of Appeals, Eleventh Circuit United States 19 Mar 1984 WorldLII flag 1
Shore v Commissioner of Internal Revenue 631 F2d 624 United States Court of Appeals, Ninth Circuit United States 30 Oct 1980 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
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
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
Caldwell v Commissioner of Internal Revenue 202 F2d 112 United States Court of Appeals, Second Circuit United States 18 Feb 1953 WorldLII flag 24
Alice Phelan Sullivan Corporation v United States 381 F2d 399; 180 Ct Cl 659 United States Westlaw flag 18
26 USC 337 26 USC 337; [1954] SEC 337 United States Code United States LII (Cornell) flag 18
Commissioner of Internal Revenue v D B Anders 414 F2d 1283 United States Court of Appeals, Tenth Circuit United States 6 Aug 1969 WorldLII flag 13
Nash v United States 398 US 1; 90 SCt 1550; 26 L Ed 2d 1 United States Supreme Court United States 18 May 1970 WorldLII flag 10
358 US 893 358 US 893; 3 L Ed 2d 120; 79 SCt 154 United States Supreme Court United States circa 1969 Westlaw flag 10
Pursell v Commissioner 38 Tax Cas 263 United Kingdom circa 1969 flag 10
Pursell v Commissioner of Internal Revenue 315 F2d 629 United States Court of Appeals, Eighth Circuit United States 15 Mar 1963 WorldLII flag 9
Glenn v Kentucky Color & Chemical Co 186 F2d 975 United States Court of Appeals, Sixth Circuit United States 8 Feb 1951 WorldLII flag 9
B F Goodrich Co v United States 321 US 126; 88 L Ed 602; 64 SCt 471 United States Supreme Court United States 31 Jan 1944 WorldLII flag 9
26 USC 351 26 USC 351 United States Code United States circa 1944 LII (Cornell) flag 9
Ezo Products Co v Commissioner 37 Tax Cas 385 United Kingdom flag 8
Connery v United States Kraven 460 F2d 1130 United States Court of Appeals, Third Circuit United States 22 May 1972 WorldLII flag 7
Nemours & Co v United States 471 F2d 1211; (1218) 200 Ct Cl 391 United States Westlaw flag 7
Chrome Plate Inc Chrome Plate Inc v District Director of Internal Revenue 614 F2d 990 United States Court of Appeals, Fifth Circuit United States 2 Apr 1980 WorldLII flag 6
Spitalny v United States 430 F2d 195 United States Court of Appeals, Ninth Circuit United States 29 Jul 1970 WorldLII flag 6
26 USC 481 26 USC 481 United States Code United States circa 1980 LII (Cornell) flag 5
Long v United States 652 F2d 675 United States Court of Appeals, Sixth Circuit United States 6 Jul 1981 WorldLII flag 4
Commissioner of Internal Revenue v McK Haserot C 355 F2d 200 United States Court of Appeals, Sixth Circuit United States 3 Nov 1965 WorldLII flag 4
Estate Iverson v Commissioner of Internal Revenue 255 F2d 1 United States Court of Appeals, Eighth Circuit United States 9 May 1958 WorldLII flag 4
Citizens' Acceptance Corporation v United States 462 F2d 751 United States circa 1980 Westlaw flag 4
Hempt Bros , Inc v United States 354 FSupp 1172 United States circa 1980 Westlaw flag 4
P A Birren & Son, Inc v Commissioner 116 F2d 718 United States circa 1980 Westlaw flag 4
Stafford v United States 611 F2d 990 United States Court of Appeals, Fifth Circuit United States 13 Feb 1980 WorldLII flag 3
Carrimore Six Wheelers Ltd v Commissioners of Inland Revenue (1944) 26 Tax Cas 301 United Kingdom circa 1944 flag 3
Dearborn Gage Co v Commissioner 48 Tax Cas 190 United Kingdom circa 1980 flag 3
Raich v Commissioner 46 Tax Cas 604 United Kingdom circa 1980 flag 3
Haserot v Commissioner 41 Tax Cas 562 United Kingdom circa 1980 flag 3
11 Sec 362 11 SEC 362 United States circa 1980 flag 3
Lattera v Commissioner of Internal Revenue 437 F3d 399 United States Court of Appeals, Third Circuit United States 14 Feb 2006 WorldLII flag 2
61 Tax Cas 28 61 Tax Cas 28 United Kingdom circa 2006 flag 2
"Mid-Stream Incorporations" 38 University of Cincinnati Law Review 96 University of Cincinnati Law Review United States circa 2006 HeinOnline / LexisNexis flag 2
United States v Dn Stafford C 727 F2d 1043 United States Court of Appeals, Eleventh Circuit United States 19 Mar 1984 WorldLII flag 1
43 Tax Cas 448 43 Tax Cas 448 United Kingdom circa 1984 flag 1
41 Indiana Law Journal 666 41 Indiana Law Journal 666 Indiana Law Journal United States circa 1984 HeinOnline / LexisNexis flag 1
10 Sec 358 10 SEC 358 United States circa 1984 flag 1
1 Sec 351 1 SEC 351 United States flag 1
Shore v Commissioner of Internal Revenue 631 F2d 624 United States Court of Appeals, Ninth Circuit United States 30 Oct 1980 WorldLII flag

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