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Hellmich v Hellman     23

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Unum Corporation Unum v United States	130 F3d 501; 80 AFTR2d 97-8124	United States Court of Appeals, First Circuit	United States	2 Dec 1997	WorldLII		4
Huffman v Commissioner of Internal Revenue	978 F2d 1139; 61 USLW 2310; 70 AFTR2d 92-6016	United States Court of Appeals, Ninth Circuit	United States	4 Dec 1992	WorldLII		14
United States v Hemme	476 US 558; 90 L Ed 2d 538; 106 SCt 2071	United States Supreme Court	United States	3 Jun 1986	WorldLII		15
Gpd Inc v Commissioner of Internal Revenue	508 F2d 1076	United States Court of Appeals, Sixth Circuit	United States	6 Dec 1974	WorldLII		1
United States v Finley Coal Co	493 F2d 285	United States Court of Appeals, Sixth Circuit	United States	13 Mar 1974	WorldLII		7
Baker v United States	460 F2d 827	United States Court of Appeals, Eighth Circuit	United States	23 Jun 1972	WorldLII
Kentucky Utilities Co v Glenn	394 F2d 631	United States Court of Appeals, Sixth Circuit	United States	7 May 1968	WorldLII		7
City of Baguio v Fortunato De Leon	[1968] PHSC 617	Supreme Court of the Philippines	Philippines	31 Oct 1968	AsianLII
Fowler Hosiery Co v Commissioner of Internal Revenue	301 F2d 394	United States Court of Appeals, Seventh Circuit	United States	13 Apr 1962	WorldLII		6
Associated Telephone and Telegraph Co v United States	[1962] USCA2 466	United States Court of Appeals, Second Circuit	United States	30 Jul 1962	WorldLII
Associated Telephone and Telegraph Co v United States	306 F2d 824	United States Court of Appeals, Second Circuit	United States	27 Apr 1962	WorldLII		6
Berliner v District of Columbia M Berliner	258 F2d 651	United States Court of Appeals, District of Columbia Circuit	United States	11 Dec 1957	WorldLII
St Louis Co v United States	[1956] USCA3 253	United States Court of Appeals, Third Circuit	United States	24 Sep 1956	WorldLII
St Louis Co v United States	237 F2d 151	United States Court of Appeals, Third Circuit	United States	9 May 1956	WorldLII		5
Zenz v Quinlivan	213 F2d 914	United States Court of Appeals, Sixth Circuit	United States	11 Jun 1954	WorldLII		16
Young v Commissioner of Internal Revenue	208 F2d 795	United States Court of Appeals, Fourth Circuit	United States	9 Dec 1953	WorldLII
Young v Commissioner of Internal Revenue	[1953] USCA4 247	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1953	WorldLII		2
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII		5
WISE & CO , INC , v BIBIANO L MEER, Collector of Internal Revenue	[1947] PHSC 72	Supreme Court of the Philippines	Philippines	30 Jun 1947	AsianLII
Helvering v Credit Alliance Corporation	316 US 107; 86 L Ed 1307; 62 SCt 989	United States Supreme Court	United States	27 Apr 1942	WorldLII		17
Newark Fire Ins Co v State Bd of Tax Appeals	307 US 313; 83 L Ed 1312; 59 SCt 918	United States Supreme Court	United States	5 Jun 1939	WorldLII		2
White v United States	305 US 281; 83 L Ed 172; 59 SCt 179	United States Supreme Court	United States	5 Dec 1938	WorldLII		54
Foster v United States	303 US 118; 82 L Ed 700; 58 SCt 424	United States Supreme Court	United States	31 Jan 1938	WorldLII		8

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Goodrich v Edwards	41 SCt 390	United States Supreme Court	United States	28 Mar 1921	WorldLII		13
Cream of Wheat Co v Grand Forks	253 US 325; 64 L Ed 931; 40 SCt 558	United States Supreme Court	United States	1 Jun 1920	WorldLII		22
Lynch v Hornby	247 US 339; 62 L Ed 1149; 38 SCt 543	United States Supreme Court	United States	3 Jun 1918	WorldLII		38
Patton v Brady	184 US 608; 46 L Ed 713; 22 SCt 493	United States Supreme Court	United States	17 Mar 1902	WorldLII		36
Kohlsaat v Murphy	96 US 153; 24 L Ed 844	United States Supreme Court	United States	1 Oct 1877	WorldLII		4
23 Treas Dec Int Rev 763	23 Treas Dec Int Rev 763	Treasury Decisions Under Internal Revenue Laws	United States				1
18 f2d 239	18 F2d 239		United States		Westlaw		1
Langstaff v Lucas (C C A)	13 F2d 1022		United States		Westlaw		5
Langstaff v Lucas, DC	9 F2d 691		United States		Westlaw		6
3 Bta 146	3 BTA 146		United States				1
1 Bta 291	1 BTA 291		United States				2