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Helvering v F & R Lazarus & Co     61

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United Airlines Inc v Hsbc Bank Usa Na	416 F3d 609	United States Court of Appeals, Seventh Circuit	United States	23 Aug 2005	WorldLII		2
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Central States Southeast and Southwest Areas Pension Fund v Slotky	956 F2d 1369; 14 Employee Benefits Cas 2753	United States Court of Appeals, Seventh Circuit	United States	24 Feb 1992	WorldLII		31
Upham v Commissioner of Internal Revenue	923 F2d 1328; 67 AFTR2d 91-481	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1991	WorldLII		3
Albuquerque v Commissioner of Internal Revenue	921 F2d 1081; 67 AFTR2d 91-381	United States Court of Appeals, Tenth Circuit	United States	19 Dec 1990	WorldLII		7
Bailey v Commissioner of Internal Revenue	912 F2d 44; 66 AFTR2d 90-5473	United States Court of Appeals, Second Circuit	United States	21 Aug 1990	WorldLII		6
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII		3
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Woodson Co Fireman's Fund Insurance Companies v B Grover	813 F2d 266	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1987	WorldLII		7
Singleton v Commissioner of Internal Revenue	439 US 940; 58 L Ed 2d 335; 99 SCt 335	United States Supreme Court	United States	30 Oct 1978	WorldLII		13
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Sun Oil Co Dx v Commissioner of Internal Revenue	562 F2d 258	United States Court of Appeals, Third Circuit	United States	29 Nov 1977	WorldLII		7
Gray v Commissioner of Internal Revenue	561 F2d 753	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1977	WorldLII		4
Estate Trunk Trunk v Commissioner of Internal Revenue	550 F2d 81	United States Court of Appeals, Second Circuit	United States	2 Feb 1977	WorldLII		1
Frank Lyon Co v United States	536 F2d 746	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1976	WorldLII		3
Wagner v Commissioner of Internal Revenue	518 F2d 655	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1975	WorldLII		2
Hutton v United States	501 F2d 1055	United States Court of Appeals, Sixth Circuit	United States	5 Jul 1974	WorldLII		2
American Realty Trust v United States	498 F2d 1194	United States Court of Appeals, Fourth Circuit	United States	24 Jun 1974	WorldLII		7
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
United States v Chicago, B & Q R Co	412 US 401; 37 L Ed 2d 30; 93 SCt 2169	United States Supreme Court	United States	4 Jun 1973	WorldLII		10
Union Planters National Bank v United States	426 F2d 115	United States Court of Appeals, Sixth Circuit	United States	4 May 1970	WorldLII		23
United States v L Ivey	414 F2d 199	United States Court of Appeals, Fifth Circuit	United States	23 Jul 1969	WorldLII		4
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII		13
Redwing Carriers, Inc v Tomlinson	399 F2d 652	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1968	WorldLII		25
United States v W H Cocke	[1968] USCA5 798	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1968	WorldLII		2
Estate Lipman v United States	376 F2d 455	United States Court of Appeals, Sixth Circuit	United States	4 May 1967	WorldLII		4
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue	[1967] USCA3 260	United States Court of Appeals, Third Circuit	United States	2 May 1967	WorldLII		3
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
Clark v United States	[1965] USCA9 92	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1965	WorldLII
Clark v United States	341 F2d 691	United States Court of Appeals, Ninth Circuit	United States	25 Jan 1965	WorldLII		5
Haag v Commissioner of Internal Revenue	334 F2d 351	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1964	WorldLII		5
Gravois Planing Mill Co v Commissioner of Internal Revenue	299 F2d 199	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1962	WorldLII		13
Shore v Commissioner of Internal Revenue	(1961) 286 F2d 742	United States Court of Appeals, Fifth Circuit	United States	6 Feb 1961	WorldLII		4
Woodmen of the World Life Insurance Society v S Knudsen S Knudsen	275 F2d 440	United States Court of Appeals, Fifth Circuit	United States	2 May 1960	WorldLII
Leeds and Lippincott Co v United States	[1960] USCA3 119	United States Court of Appeals, Third Circuit	United States	5 Apr 1960	WorldLII
Leeds and Lippincott Co v United States	276 F2d 927	United States Court of Appeals, Third Circuit	United States	24 Mar 1960	WorldLII		6
Woodmen of the World Life Insurance Society v S Knudsen S Knudsen	[1960] USCA5 110	United States Court of Appeals, Fifth Circuit	United States	25 Feb 1960	WorldLII
Campbell v Fasken G Fasken	267 F2d 792	United States Court of Appeals, Fifth Circuit	United States	20 Jul 1959	WorldLII		5
Commissioner of Internal Revenue v Hansen	360 US 446; 3 L Ed 2d 1360; 79 SCt 1270; 3 L Ed 1360	United States Supreme Court	United States	22 Jun 1959	WorldLII		84
Campbell v Fasken G Fasken	[1959] USCA5 339	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1959	WorldLII
Wisconsin Memorial Park Co v Commissioner of Internal Revenue	255 F2d 751	United States Court of Appeals, Seventh Circuit	United States	16 May 1958	WorldLII		14
Akron Dry Goods Co v Commissioner of Internal Revenue	[1954] USCA6 199	United States Court of Appeals, Sixth Circuit	United States	17 Dec 1954	WorldLII
Stern v Commissioner of Internal Revenue	215 F2d 701	United States Court of Appeals, Third Circuit	United States	17 Sep 1954	WorldLII		15
Stern v Commissioner of Internal Revenue	[1954] USCA3 147	United States Court of Appeals, Third Circuit	United States	4 May 1954	WorldLII
Hamme v Commissioner of Internal Revenue	209 F2d 29	United States Court of Appeals, Fourth Circuit	United States	31 Dec 1953	WorldLII		11
Landa v Commissioner of Internal Revenue	211 F2d 46	United States Court of Appeals, District of Columbia Circuit	United States	1 Dec 1953	WorldLII
Hamme v Commissioner of Internal Revenue	[1953] USCA4 250	United States Court of Appeals, Fourth Circuit	United States	19 Nov 1953	WorldLII
Commissioner of Internal Revenue v Moore	207 F2d 265	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1953	WorldLII		17
Commissioner of Internal Revenue v Moore	[1953] USCA9 255	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1953	WorldLII
Haley v Commissioner of Internal Revenue	(1953) 203 F2d 815	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1953	WorldLII		9
Landa v Commissioner of Internal Revenue	206 F2d 431; 92 USApp DC 196	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	2 Apr 1953	WorldLII		11
Landa v Commissioner of Internal Revenue	[1953] USCADC 55	United States Court of Appeals, District of Columbia Circuit	United States	18 Feb 1953	WorldLII
Benton v Commissioner of Internal Revenue	197 F2d 745	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1952	WorldLII		21
First Nat Bank of Kansas City v Nee	(1951) 190 F2d 61; 40 ALR 2d 423	United States Court of Appeals, Eighth Circuit	United States	7 Jun 1951	WorldLII		9
Armston Co v Commissioner of Internal Revenue	188 F2d 531; 26 ALR 2d 698	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1951	WorldLII		21
Pearson v Laughlin	190 F2d 658	United States Court of Appeals, District of Columbia Circuit	United States	20 Mar 1951	WorldLII
Stout v Commissioner Internal Revenue	[1950] USCA6 194	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1950	WorldLII
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Wilmington Trust Co v Helvering	316 US 164; 86 L Ed 1352; 62 SCt 984	United States Supreme Court	United States	27 Apr 1942	WorldLII		27

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Senior v Braden	295 US 422; 79 L Ed 1520; 55 SCt 800	United States Supreme Court	United States	20 May 1935	WorldLII		10
Duffy v Central R Co	268 US 55; 69 L Ed 846; 45 SCt 429	United States Supreme Court	United States	13 Apr 1925	WorldLII		17
Teal v Walker	111 US 242; 28 L Ed 415; 4 SCt 420	United States Supreme Court	United States	7 Apr 1884	WorldLII		16
Peugh v Davis	96 US 332; 24 L Ed 775	United States Supreme Court	United States	1 Oct 1877	WorldLII		10
Hughes v Edwards	22 US 489; 9 Wheat 489; 6 L Ed 142; 2 Black 157; 21 Wend 483; 2 Gall 154; 5 Pet 483; 1 Paine 534	United States Supreme Court	United States	1 Feb 1824	WorldLII		19
308 US 537; 60 SCt 74	308 US 537; 60 SCt 74	United States Supreme Court	United States		Westlaw		3
Parks v Mulledy	290 P 205; 49 Idaho 546		United States - Idaho				2
276 US 620; 48 SCt 301; 72 l Ed 735	276 US 620; 48 SCt 301; 72 L Ed 735	United States Supreme Court	United States		Westlaw		1
101 f2d 728	101 F2d 728		United States		Westlaw		1
City Nat Bank Building Co v Helvering	98 F2d 216; 68 App DC 344		United States		Westlaw		4
Commissioner v H F Neighbors R Co	81 F2d 173		United States		Westlaw		3
Nat'l City Bank of Seattle v United States	64 Ct Cl 236		United States				1
Cogar v Commissioner	44 F2d 554		United States		Westlaw		2
George H Bowman Co v Commissioner	32 F2d 404; 59 App DC 13		United States		Westlaw		5
32 Bta 633	32 BTA 633		United States				1
12 How 139; 13 l Ed 927	12 How 139; 13 L Ed 927	United Stated Supreme Court	United States		LexisNexis		21
Gladding Dry Goods Co v Commissioner	2 BTA 336		United States				3