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26 USC 482; [1954] Sec 482     30

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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		7
Peck v Commissioner of Internal Revenue	904 F2d 525; 66 AFTR2d 90-5037	United States Court of Appeals, Ninth Circuit	United States	5 Jun 1990	WorldLII		6
Campbell v Commissioner of Internal Revenue	868 F2d 833; 63 AFTR2d 89-728	United States Court of Appeals, Sixth Circuit	United States	24 Aug 1989	WorldLII		7
Paccar Inc v Commissioner Internal Revenue Service	849 F2d 393; 62 AFTR2d 88-5021	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1988	WorldLII		13
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		15
Carroll v Commissioner of Internal Revenue	[1988] USCA6 1643	United States Court of Appeals, Sixth Circuit	United States	29 Aug 1988	WorldLII
Central Bank of the South v United States	834 F2d 990; 61 AFTR2d 88-386	United States Court of Appeals, Eleventh Circuit	United States	31 Dec 1987	WorldLII
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		6
Whitney v United States	826 F2d 896; 60 AFTR2d 87-5547	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1987	WorldLII		5
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		18
Peck v Commissioner of Internal Revenue	752 F2d 469; 55 AFTR2d 85-804	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1985	WorldLII		5
Ourisman v Commissioner of Internal Revenue	760 F2d 541; 55 AFTR2d 85-1428	United States Court of Appeals, Fourth Circuit	United States	29 Apr 1985	WorldLII		4
Johnson v Commissioner of Internal Revenue	720 F2d 963	United States Court of Appeals, Seventh Circuit	United States	10 Nov 1983	WorldLII
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII
Fitzgerald Motor Co Inc v Commissioner of Internal Revenue	508 F2d 1096	United States Court of Appeals, Fifth Circuit	United States	28 Feb 1975	WorldLII		5
Kerry Investment Co v Commissioner of Internal Revenue	500 F2d 108	United States Court of Appeals, Ninth Circuit	United States	6 Jun 1974	WorldLII		3
Liberty Loan Corporation v United States	498 F2d 225	United States Court of Appeals, Eighth Circuit	United States	19 Jul 1974	WorldLII		3
Kahler Corporation v Commissioner	486 F2d 1	United States Court of Appeals, Eighth Circuit	United States	5 Oct 1973	WorldLII		9
Commissioner of Internal Revenue v Transport Manufacturing and Equipment Co Transport Manufacturing and Equipment Co	478 F2d 731	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1973	WorldLII		10
Your Host Inc v Commissioner of Internal Revenue	489 F2d 957	United States Court of Appeals, Second Circuit	United States	11 Dec 1973	WorldLII		4
United States Gypsum Co v United States Gypsum Export Co	452 F2d 445	United States Court of Appeals, Seventh Circuit	United States	28 Jan 1972	WorldLII
United States v Berger	456 F2d 1349	United States Court of Appeals, Second Circuit	United States	20 Mar 1972	WorldLII		1
B Forman Co v Commissioner	453 F2d 1144	United States Court of Appeals, Second Circuit	United States	10 Jan 1972	WorldLII		16
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		5
Wisconsin Big Boy Corporation v Commissioner of Internal Revenue	452 F2d 137	United States Court of Appeals, Seventh Circuit	United States	23 Nov 1971	WorldLII		3
Likins-Foster Honolulu Corporation v Commissioner of Internal Revenue	417 F2d 285	United States Court of Appeals, Tenth Circuit	United States	16 Oct 1969	WorldLII		3
Borge v Commissioner of Internal Revenue	405 F2d 673	United States Court of Appeals, Second Circuit	United States	17 Dec 1968	WorldLII		11
Braun Co v Commissioner of Internal Revenue	396 F2d 264	United States Court of Appeals, Second Circuit	United States	13 Jun 1968	WorldLII		8
Baldwin Brothers Inc v Commissioner of Internal Revenue	361 F2d 668	United States Court of Appeals, Third Circuit	United States	30 Jun 1966	WorldLII		1
Kessmar Construction Co v Commissioner of Internal Revenue	336 F2d 865	United States Court of Appeals, Ninth Circuit	United States	28 Aug 1964	WorldLII		7

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII