Helvering v Horst 243

311 US 112; 85 L Ed 75; 61 SCt 144

United States Supreme Court

United States

25th November, 1940

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Kean v Commissioner of Internal Revenue	407 F3d 186	United States Court of Appeals, Third Circuit	United States	10 May 2005	WorldLII	1
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	5
Raymond v United States	355 F3d 107	United States Court of Appeals, Second Circuit	United States	13 Jan 2004	WorldLII	2
John W Banks, II v Commissioner of Internal Revenue	345 F3d 373	United States Court of Appeals, Sixth Circuit	United States	30 Sep 2003	WorldLII	4
Banaitis v Commissioner of Internal Revenue	340 F3d 1074	United States Court of Appeals, Ninth Circuit	United States	27 Aug 2003	WorldLII	6
Mattie Foster, Plaintiff-Appellant, v United States of America, Defendant-Appellee	249 F3d 1275	United States Court of Appeals, Eleventh Circuit	United States	30 Apr 2001	WorldLII	5
Young v Commissioner	240 F3d 369	United States Court of Appeals, Fourth Circuit	United States	16 Feb 2001	WorldLII	8
United States of America, Plaintiff-Appellee, v Donald Newell, Defendant-Appellant	239 F3d 917	United States Court of Appeals, Seventh Circuit	United States	9 Feb 2001	WorldLII	5
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	11
Coady v Commissioner	213 F3d 1187	United States Court of Appeals, Ninth Circuit	United States	14 Jun 2000	WorldLII	9
Estate of Clarks v United States	202 F3d 854	United States Court of Appeals, Sixth Circuit	United States	13 Jan 2000	WorldLII	11
Leonard Greene and Joyce Greene, Plaintiffs-Appellants, v United States of America, Defendant-Appellee	185 F3d 67	United States Court of Appeals, Second Circuit	United States	23 Jul 1999	WorldLII
Meisner v United States	133 F3d 654; 81 AFTR2d 98-425	United States Court of Appeals, Eighth Circuit	United States	9 Jan 1998	WorldLII	2
Dalton v Internal Revenue Service	77 F3d 1297; 77 AFTR2d 96-1487	United States Court of Appeals, Tenth Circuit	United States	21 May 1996	WorldLII	10
Baylin v United States	43 F3d 1451; 63 USLW 2441; 75 AFTR2d 95-383	United States Court of Appeals, Federal Circuit	United States	5 Jan 1995	WorldLII	11
Greene v United States	13 F3d 577; 73 AFTR2d 94-746	United States Court of Appeals, Second Circuit	United States	6 Jan 1994	WorldLII	45
Pepcol Manufacturing Co v Commissioner of Internal Revenue	13 F3d 355; 73 AFTR2d 94-657	United States Court of Appeals, Tenth Circuit	United States	29 Dec 1993	WorldLII
Murphy v United States	992 F2d 929; 71 AFTR2d 93-1862	United States Court of Appeals, Ninth Circuit	United States	4 May 1993	WorldLII	1
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Cottage Savings Assn v Commissioner	499 US 554; 113 L Ed 2d 589; 111 SCt 1503	United States Supreme Court	United States	17 Apr 1991	WorldLII	47
Burke v Commissioner of Internal Revenue	929 F2d 110; 67 AFTR2d 91-824	United States Court of Appeals, Second Circuit	United States	4 Apr 1991	WorldLII	3
Cm Thibodaux Co Ltd v United States	915 F2d 992; 66 AFTR2d 90-5789	United States Court of Appeals, Fifth Circuit	United States	26 Oct 1990	WorldLII	1
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	4
Portland Golf Club v Commissioner	497 US 154; 111 L Ed 2d 126; 110 SCt 2780	United States Supreme Court	United States	21 Jun 1990	WorldLII	7
Grimm v Commissioner of Internal Revenue	894 F2d 1165; 65 AFTR2d 90-645	United States Court of Appeals, Tenth Circuit	United States	23 Jan 1990	WorldLII
San Antonio Savings Association v Commissioner of Internal Revenue	887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII	10
Caruth Corporation Ww v United States	865 F2d 644; 63 AFTR2d 89-716	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1989	WorldLII	5
Stone v Commissioner of the Internal Revenue Service 87-1589	865 F2d 342; 63 AFTR2d 89-502; 275 USApp DC 123	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	10 Jan 1989	WorldLII	7
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII	9
Commissioner v Bollinger	485 US 340; 99 L Ed 2d 357; 108 SCt 1173	United States Supreme Court	United States	22 Mar 1988	WorldLII	5
Pr Farms Inc v Commissioner of Internal Revenue	820 F2d 1084; 60 AFTR2d 87-5186	United States Court of Appeals, Ninth Circuit	United States	26 Jun 1987	WorldLII	1
Commissioner v Groetzinger	480 US 23; 94 L Ed 2d 25; 107 SCt 980	United States Supreme Court	United States	24 Feb 1987	WorldLII	32
Bollinger v Commissioner of Internal Revenue	807 F2d 65; 58 AFTR2d 86-6277	United States Court of Appeals, Sixth Circuit	United States	2 Dec 1986	WorldLII	1
Kenfield v United States	783 F2d 966; 57 AFTR2d 86-792	United States Court of Appeals, Tenth Circuit	United States	10 Feb 1986	WorldLII	2
Silco Inc v United States	779 F2d 282; 57 AFTR2d 86-486	United States Court of Appeals, Fifth Circuit	United States	2 Jan 1986	WorldLII	2
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland	[1984] FCA 402	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII
Sperling v Commissioner of Internal Revenue	726 F2d 948	United States Court of Appeals, Second Circuit	United States	20 Jan 1984	WorldLII	1
Estate of Applebaum v Commissioner of Internal Revenue	724 F2d 375	United States Court of Appeals, Third Circuit	United States	28 Dec 1983	WorldLII	2
Reed v Commissioner of Internal Revenue	723 F2d 138	United States Court of Appeals, First Circuit	United States	5 Dec 1983	WorldLII	4
Steffens v Commissioner of Internal Revenue	707 F2d 478	United States Court of Appeals, Eleventh Circuit	United States	16 Jun 1983	WorldLII	5
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII	32
Mallette Bros Construction Co Inc v United States	695 F2d 145	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1983	WorldLII	12
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII	10
Schulz v Commissioner	686 F2d 490	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1982	WorldLII	13
Williams v United States	680 F2d 382	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1982	WorldLII	3
Dwyer v United States	622 F2d 460	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1980	WorldLII
Bagur v Commissioner of Internal Revenue	603 F2d 491	United States Court of Appeals, Fifth Circuit	United States	26 Sep 1979	WorldLII	4
Starker v United States	602 F2d 1341	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1979	WorldLII	22
Baumer v United States	580 F2d 863	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1978	WorldLII	5
United States v F Brown	574 F2d 1274	United States Court of Appeals, Fifth Circuit	United States	10 Aug 1978	WorldLII	7
Storz v Commissioner of Internal Revenue	583 F2d 972	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1978	WorldLII	1
Sakol v Commissioner of Internal Revenue	574 F2d 694	United States Court of Appeals, Second Circuit	United States	6 Apr 1978	WorldLII	7
United States v Allen	551 F2d 208	United States Court of Appeals, Eighth Circuit	United States	15 Mar 1977	WorldLII	4
United States v Miller	545 F2d 1204	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1976	WorldLII	39
Rodman v Commissioner	542 F2d 845	United States Court of Appeals, Second Circuit	United States	17 Sep 1976	WorldLII	10
Wilson v United States	530 F2d 772	United States Court of Appeals, Eighth Circuit	United States	4 Mar 1976	WorldLII	6
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII	6
Bateman v United States R Bateman C	490 F2d 549	United States Court of Appeals, Ninth Circuit	United States	4 Dec 1973	WorldLII	1
Mueller Co v Commissioner of Internal Revenue	479 F2d 678	United States Court of Appeals, Third Circuit	United States	18 May 1973	WorldLII
Kinsey v Commissioner of Internal Revenue	477 F2d 1058	United States Court of Appeals, Second Circuit	United States	7 May 1973	WorldLII	3
Carrington v Commissioner of Internal Revenue	476 F2d 704	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1973	WorldLII	2
Realty Loan Corporation v Commissioner of Internal Revenue	478 F2d 1049	United States Court of Appeals, Ninth Circuit	United States	19 Apr 1973	WorldLII	1
Estate Stranahan v Commissioner of Internal Revenue	472 F2d 867	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1973	WorldLII	2
Hudspeth v United States	471 F2d 275	United States Court of Appeals, Eighth Circuit	United States	21 Dec 1972	WorldLII	4
Parmer v Commissioner of Internal Revenue	468 F2d 705	United States Court of Appeals, Tenth Circuit	United States	20 Nov 1972	WorldLII	2
Honigman v Commissioner of Internal Revenue	466 F2d 69	United States Court of Appeals, Sixth Circuit	United States	3 Aug 1972	WorldLII	2
Hardin v United States	461 F2d 865	United States Court of Appeals, Fifth Circuit	United States	7 Jun 1972	WorldLII	9
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	33
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
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII	4
Basye v United States	450 F2d 109	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1971	WorldLII	1
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
Sammons v United States	[1970] USCA5 1703	United States Court of Appeals, Fifth Circuit	United States	15 Dec 1970	WorldLII
Sammons v United States	433 F2d 728	United States Court of Appeals, Fifth Circuit	United States	4 Nov 1970	WorldLII	9
Mitchell v Commissioner of Internal Revenue	430 F2d 1	United States Court of Appeals, Fifth Circuit	United States	23 Jun 1970	WorldLII	6
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII	5
Greer v United States	408 F2d 631	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII	9
Iber v United States	409 F2d 1273	United States Court of Appeals, Seventh Circuit	United States	20 Mar 1969	WorldLII
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII	13
Tatum v Commissioner of Internal Revenue	400 F2d 242	United States Court of Appeals, Fifth Circuit	United States	6 Sep 1968	WorldLII	5
United States v W H Cocke	[1968] USCA5 798	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1968	WorldLII	2
Jones v United States	395 F2d 938	United States Court of Appeals, Sixth Circuit	United States	29 May 1968	WorldLII	1
Blassie v Commissioner of Internal Revenue	394 F2d 628	United States Court of Appeals, Eighth Circuit	United States	21 May 1968	WorldLII	2
Commissioner v Gordon	391 US 83; 20 L Ed 2d 448; 88 SCt 1517; 20 L Ed 448	United States Supreme Court	United States	20 May 1968	WorldLII	33
Whittemore v United States	[1967] USCA8 195	United States Court of Appeals, Eighth Circuit	United States	1 Nov 1967	WorldLII
Whittemore v United States	383 F2d 824	United States Court of Appeals, Eighth Circuit	United States	4 Oct 1967	WorldLII	4
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII	3
Herbert v Commissioner of Internal Revenue	377 F2d 65	United States Court of Appeals, Ninth Circuit	United States	31 May 1967	WorldLII	18
Feinberg v Commissioner of Internal Revenue	377 F2d 21	United States Court of Appeals, Eighth Circuit	United States	2 May 1967	WorldLII	2
Commissioner of Internal Revenue v R Riss R Riss	374 F2d 161	United States Court of Appeals, Eighth Circuit	United States	10 Mar 1967	WorldLII	21
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII	1
Kimbrell v Commissioner of Internal Revenue	371 F2d 897	United States Court of Appeals, Fifth Circuit	United States	11 Jan 1967	WorldLII	3
Herbert v Commissioner of Internal Revenue	[1966] USCA9 623	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1966	WorldLII
Crane III v Commissioner of Internal Revenue	[1966] USCA1 185	United States Court of Appeals, First Circuit	United States	25 Nov 1966	WorldLII
Crane III v Commissioner of Internal Revenue	368 F2d 800	United States Court of Appeals, First Circuit	United States	7 Nov 1966	WorldLII	1
United States v Montreal Trust Co v J	[1966] USCA2 245	United States Court of Appeals, Second Circuit	United States	25 Apr 1966	WorldLII	2
Buder v United States	[1966] USCA8 16	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1966	WorldLII
Estate Geiger v Commissioner of Internal Revenue	352 F2d 221	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1966	WorldLII	11
Buder v United States	354 F2d 941	United States Court of Appeals, Eighth Circuit	United States	4 Jan 1966	WorldLII	4
United States v Montreal Trust Co	358 F2d 239	United States Court of Appeals, Second Circuit	United States	1 Nov 1965	WorldLII	30
Estate Geiger v Commissioner of Internal Revenue	[1965] USCA8 236	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1965	WorldLII
United States v Georgia Railroad and Banking Co	348 F2d 278	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1965	WorldLII	6
Friedman v Commissioner of Internal Revenue	346 F2d 506	United States Court of Appeals, Sixth Circuit	United States	12 Jun 1965	WorldLII	3
United States v G Lease	[1965] USCA2 416	United States Court of Appeals, Second Circuit	United States	9 Jun 1965	WorldLII	5
South Bay Corporation v Commissioner of Internal Revenue	345 F2d 698	United States Court of Appeals, Second Circuit	United States	19 May 1965	WorldLII	3
South Bay Corporation v Commissioner of Internal Revenue	[1965] USCA2 189	United States Court of Appeals, Second Circuit	United States	11 Mar 1965	WorldLII	1
United States v Lease	346 F2d 696	United States Court of Appeals, Second Circuit	United States	1 Mar 1965	WorldLII	30
Commissioner of Internal Revenue v Fender Sales Inc	[1965] USCA9 15	United States Court of Appeals, Ninth Circuit	United States	14 Jan 1965	WorldLII
Commissioner of Internal Revenue v Fender Sales Inc	338 F2d 924	United States Court of Appeals, Ninth Circuit	United States	1 Dec 1964	WorldLII	2
United States v Britt	335 F2d 907	United States Court of Appeals, Fifth Circuit	United States	12 Aug 1964	WorldLII
Nielsen v United States Nielsen C	333 F2d 615	United States Court of Appeals, Sixth Circuit	United States	29 Jun 1964	WorldLII	2
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII	8
Shaw Construction Co v Commissioner of Internal Revenue	323 F2d 316	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1963	WorldLII	13
Commissioner of Internal Revenue v Makransky	[1963] USCA3 290	United States Court of Appeals, Third Circuit	United States	3 Jul 1963	WorldLII	3
Hicks v United States	[1963] USCA4 85	United States Court of Appeals, Fourth Circuit	United States	25 Feb 1963	WorldLII
Wood Harmon Corporation v United States	[1963] USCA2 12	United States Court of Appeals, Second Circuit	United States	7 Jan 1963	WorldLII	5
Commissioner of Internal Revenue v Makransky	321 F2d 598	United States Court of Appeals, Third Circuit	United States	7 Jan 1963	WorldLII	15
Whitfield v Commissioner of Internal Revenue	311 F2d 640	United States Court of Appeals, Fifth Circuit	United States	11 Dec 1962	WorldLII	3
Wood Harmon Corporation v United States	311 F2d 918; 206 FSupp 773	United States Court of Appeals, Second Circuit	United States	29 Nov 1962	WorldLII	8
First Kentucky Co v M Gray	309 F2d 845	United States Court of Appeals, Sixth Circuit	United States	21 Nov 1962	WorldLII	3
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	[1962] USCA9 401	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII	2
Kuney v E Frank	308 F2d 719	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII	8
Hicks v United States	314 F2d 180	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1962	WorldLII	2
First National Bank of Kansas City v Commissioner of Internal Revenue	309 F2d 587	United States Court of Appeals, Eighth Circuit	United States	8 Nov 1962	WorldLII	2
Kuney v E Frank	[1962] USCA9 349	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	309 F2d 202	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII	16
United States v Langston	308 F2d 729	United States Court of Appeals, Fifth Circuit	United States	10 Oct 1962	WorldLII	1
Jones v Commissioner of Internal Revenue	306 F2d 292	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1962	WorldLII	1
Holt v Commissioner of Internal Revenue	303 F2d 687	United States Court of Appeals, Ninth Circuit	United States	4 May 1962	WorldLII	17
Dorman v United States	296 F2d 27	United States Court of Appeals, Ninth Circuit	United States	27 Nov 1961	WorldLII	5
Sherlock v Commissioner of Internal Revenue	[1961] USCA5 523	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1961	WorldLII
Sherlock v Commissioner of Internal Revenue	294 F2d 863	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1961	WorldLII	5
Estate Weinert v Commissioner of Internal Revenue	(1961) 294 F2d 750	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1961	WorldLII	23
Estate of Smith v Commissioner of Internal Revenue	[1961] USCA3 247	United States Court of Appeals, Third Circuit	United States	30 Jun 1961	WorldLII
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	44
Estate of Smith v Commissioner of Internal Revenue	292 F2d 478	United States Court of Appeals, Third Circuit	United States	7 Apr 1961	WorldLII	4
United States v General Shoe Corporation	282 F2d 9	United States Court of Appeals, Sixth Circuit	United States	2 Sep 1960	WorldLII	10
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII	31
Commissioner of Internal Revenue v Marshman	279 F2d 27	United States Court of Appeals, Sixth Circuit	United States	31 May 1960	WorldLII	6
United States v De Bonchamps	278 F2d 127	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1960	WorldLII	2
Brundage v United States	[1960] USCA7 92	United States Court of Appeals, Seventh Circuit	United States	30 Mar 1960	WorldLII
Brundage v United States	275 F2d 424	United States Court of Appeals, Seventh Circuit	United States	5 Feb 1960	WorldLII	4
Commissioner of Internal Revenue v J I Morgan	272 F2d 936	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1959	WorldLII	17
Neil v Commissioner of Internal Revenue	269 F2d 563	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1959	WorldLII	2
Berry v United States	(1959) 267 F2d 298	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1959	WorldLII	4
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd	265 F2d 320	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1959	WorldLII	9
Idaho First National Bank v United States	265 F2d 6	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1959	WorldLII	6
Heim v J Fitzpatrick W	262 F2d 887	United States Court of Appeals, Second Circuit	United States	26 Jan 1959	WorldLII	2
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII	26
Heim v J Fitzpatrick W	[1958] USCA2 543	United States Court of Appeals, Second Circuit	United States	21 Oct 1958	WorldLII
Leh v Commissioner of Internal Revenue	260 F2d 489	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1958	WorldLII	9
Tunnell v United States	[1958] USCA3 404	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII	3
Taylor v Commissioner of Internal Revenue	[1958] USCA2 446	United States Court of Appeals, Second Circuit	United States	14 Jul 1958	WorldLII
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII	137
Tunnell v United States	259 F2d 916	United States Court of Appeals, Third Circuit	United States	15 May 1958	WorldLII	14
Sanders v I Fox J Cranney J	253 F2d 855	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1958	WorldLII	2
Taylor v Commissioner of Internal Revenue	258 F2d 89	United States Court of Appeals, Second Circuit	United States	13 Feb 1958	WorldLII	10
Simon v Commissioner of Internal Revenue	248 F2d 869	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1957	WorldLII	19
Cold Metal Process Co v Commissioner of Internal Revenue	247 F2d 864	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1957	WorldLII	7
United States v G Shafto	246 F2d 338	United States Court of Appeals, Fourth Circuit	United States	15 Jul 1957	WorldLII
Paster v Commissioner of Internal Revenue	245 F2d 381	United States Court of Appeals, Eighth Circuit	United States	21 Jun 1957	WorldLII	6
Hartman v United States	245 F2d 349	United States Court of Appeals, Eighth Circuit	United States	7 Jun 1957	WorldLII	9
United States v G Shafto	[1957] USCA4 182	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1957	WorldLII
Ungar v Commissioner of Internal Revenue	[1957] USCA2 324	United States Court of Appeals, Second Circuit	United States	13 May 1957	WorldLII	1
Ungar v Commissioner of Internal Revenue	244 F2d 90	United States Court of Appeals, Second Circuit	United States	5 Apr 1957	WorldLII	6
Hall II v United States	242 F2d 412	United States Court of Appeals, Seventh Circuit	United States	25 Mar 1957	WorldLII	1
Scofield v M O'Connor M D H	241 F2d 65	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII	3
Commissioner of Internal Revenue v Slagter	238 F2d 901	United States Court of Appeals, Seventh Circuit	United States	29 Nov 1956	WorldLII	3
Murray v Commissioner of Internal Revenue	232 F2d 742	United States Court of Appeals, Ninth Circuit	United States	15 May 1956	WorldLII	1
Commissioner of Internal Revenue v A Reece	[1956] USCA1 41	United States Court of Appeals, First Circuit	United States	3 May 1956	WorldLII	1
Commissioner of Internal Revenue v Hawn	231 F2d 340	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1956	WorldLII	8
Commissioner of Internal Revenue v A Reece	233 F2d 30	United States Court of Appeals, First Circuit	United States	3 Apr 1956	WorldLII	11
Simon Murphy Co v Commissioner of Internal Revenue	231 F2d 639	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1956	WorldLII	14
Murray v Commissioner of Internal Revenue	[1956] USCA9 107	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1956	WorldLII
Commissioner of Internal Revenue v Hawn	[1956] USCA5 160	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1956	WorldLII
Mandel v Commissioner of Internal Revenue	229 F2d 382	United States Court of Appeals, Seventh Circuit	United States	13 Jan 1956	WorldLII	8
Cotlow v Commissioner of Internal Revenue	228 F2d 186	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII	5
Tressler v Commissioner of Internal Revenue	228 F2d 356	United States Court of Appeals, Ninth Circuit	United States	10 Nov 1955	WorldLII	10
Cotlow v Commissioner of Internal Revenue	[1955] USCA2 490	United States Court of Appeals, Second Circuit	United States	9 Nov 1955	WorldLII
Davis v United States	226 F2d 331	United States Court of Appeals, Sixth Circuit	United States	13 Oct 1955	WorldLII	53
United States v Snow	223 F2d 103	United States Court of Appeals, Ninth Circuit	United States	3 May 1955	WorldLII	21
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII	7
Commissioner of Internal Revenue v Bagley & Sewall Co	[1955] USCA2 251	United States Court of Appeals, Second Circuit	United States	21 Apr 1955	WorldLII
Sneed v Commissioner of Internal Revenue	220 F2d 313	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1955	WorldLII	3
Brown v Commissioner of Internal Revenue	220 F2d 12	United States Court of Appeals, Seventh Circuit	United States	2 Mar 1955	WorldLII
Commissioner of Internal Revenue v Bagley & Sewall Co	(1955) 221 F2d 944	United States Court of Appeals, Second Circuit	United States	15 Feb 1955	WorldLII	10
Trousdale v Commissioner of Internal Revenue	219 F2d 563	United States Court of Appeals, Ninth Circuit	United States	4 Feb 1955	WorldLII	11
Caldwell v Campbell	218 F2d 567	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1955	WorldLII	8
Galt v Commissioner of Internal Revenue	[1954] USCA7 171	United States Court of Appeals, Seventh Circuit	United States	11 Oct 1954	WorldLII
Galt v Commissioner of Internal Revenue	216 F2d 41	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1954	WorldLII	11
Commissioner of Internal Revenue v Gregory Run Coal Co	212 F2d 52	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1954	WorldLII	21
Commissioner of Internal Revenue v Gregory Run Coal Co	[1954] USCA4 63	United States Court of Appeals, Fourth Circuit	United States	16 Mar 1954	WorldLII
Dyer v Commissioner of Internal Revenue	211 F2d 500	United States Court of Appeals, Second Circuit	United States	9 Mar 1954	WorldLII	6
Fisher v Commissioner of Internal Revenue	209 F2d 513	United States Court of Appeals, Sixth Circuit	United States	3 Feb 1954	WorldLII	19
Dyer v Commissioner of Internal Revenue	[1954] USCA2 58	United States Court of Appeals, Second Circuit	United States	2 Feb 1954	WorldLII
Campbell v Prothro	209 F2d 331	United States Court of Appeals, Fifth Circuit	United States	6 Jan 1954	WorldLII	8
Woodward v United States	208 F2d 893	United States Court of Appeals, Eighth Circuit	United States	8 Dec 1953	WorldLII	3
Commissioner of Internal Revenue v Oates	207 F2d 711	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1953	WorldLII	7
Seligmann v Commissioner of Internal Revenue	207 F2d 489	United States Court of Appeals, Seventh Circuit	United States	19 Oct 1953	WorldLII	17
United States v Horschel	205 F2d 646	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1953	WorldLII	4
Delaney v Gardner	204 F2d 855	United States Court of Appeals, First Circuit	United States	5 Jun 1953	WorldLII	7
Commissioner of Internal Revenue v Clark	202 F2d 94	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1953	WorldLII	4
Byers v Commissioner of Internal Revenue	199 F2d 273	United States Court of Appeals, Eighth Circuit	United States	19 Nov 1952	WorldLII	10
Byers v Commissioner of Internal Revenue	[1952] USCA8 176	United States Court of Appeals, Eighth Circuit	United States	29 Oct 1952	WorldLII	2
Advance Machinery Exchange v Commissioner of Internal Revenue	[1952] USCA2 239	United States Court of Appeals, Second Circuit	United States	12 May 1952	WorldLII
Seabrook v Commissioner of Internal Revenue	196 F2d 322	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1952	WorldLII	13
Advance Machinery Exchange v Commissioner of Internal Revenue	196 F2d 1006	United States Court of Appeals, Second Circuit	United States	8 Apr 1952	WorldLII	22
First Nat Bank of St Elmo Ill v United States	194 F2d 389	United States Court of Appeals, Seventh Circuit	United States	14 Feb 1952	WorldLII	3
Harkness v Commissioner of Internal Revenue	193 F2d 655	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1952	WorldLII	11
Floyd v Scofield	193 F2d 594	United States Court of Appeals, Fifth Circuit	United States	4 Jan 1952	WorldLII	17
Harkness v Commissioner of Internal Revenue	[1951] USCA9 338	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1951	WorldLII
United States v Lynch	192 F2d 718	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1951	WorldLII	27
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII	8
United States v Lynch Lynch v United States	[1951] USCA9 291	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1951	WorldLII
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII	3
Batman v Commissioner of Internal Revenue	189 F2d 107	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1951	WorldLII	17
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII	25
Falk v Commissioner of Internal Revenue	[1951] USCA3 153	United States Court of Appeals, Third Circuit	United States	5 Jun 1951	WorldLII
Clarke v United States	189 F2d 101	United States Court of Appeals, Third Circuit	United States	25 May 1951	WorldLII
Batman v Commissioner of Internal Revenue	[1951] USCA5 175	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII
Falk v Commissioner of Internal Revenue	189 F2d 806	United States Court of Appeals, Third Circuit	United States	16 Apr 1951	WorldLII	6
Swiren v Commissioner of Internal Revenue	183 F2d 656	United States Court of Appeals, Seventh Circuit	United States	14 Jul 1950	WorldLII	13
Funai v Commissioner of Internal Revenue	[1950] USCA4 120	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII	5
Funai v Commissioner of Internal Revenue	181 F2d 890	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1950	WorldLII	6
Yiannias v Commission of Internal Revenue	180 F2d 115	United States Court of Appeals, Eighth Circuit	United States	14 Feb 1950	WorldLII	1
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII	8
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII	241
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	513
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII	61
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	108
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII	178
Commissioner v Harmon	323 US 44; 89 L Ed 60; 65 SCt 103	United States Supreme Court	United States	18 Dec 1944	WorldLII	10
Estate of Rogers v Commissioner	320 US 410; 88 L Ed 134; 64 SCt 172	United States Supreme Court	United States	6 Dec 1943	WorldLII	20
Helvering v Griffiths	318 US 371; 87 L Ed 843; 63 SCt 636	United States Supreme Court	United States	1 Mar 1943	WorldLII	44
Helvering v Stuart	317 US 154; 87 L Ed 154; 63 SCt 140	United States Supreme Court	United States	16 Nov 1942	WorldLII	68
Graves v Schmidlapp	315 US 657; 86 L Ed 1097; 62 SCt 870	United States Supreme Court	United States	30 Mar 1942	WorldLII	6
Pearce v Commissioner	315 US 543; 86 L Ed 1016; 62 SCt 754	United States Supreme Court	United States	9 Mar 1942	WorldLII	10
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII	68
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII	94
Helvering v Eubank	311 US 122; 85 L Ed 81; 61 SCt 149	United States Supreme Court	United States	3 Feb 1941	WorldLII	75

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII	224
Blair v Commissioner	300 US 5; 81 L Ed 465; 57 SCt 330	United States Supreme Court	United States	1 Feb 1937	WorldLII	131
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII	52
Burnet v Wells	289 US 670; 77 L Ed 1439; 53 SCt 761	United States Supreme Court	United States	29 May 1933	WorldLII	62
Reinecke v Smith	289 US 172; 77 L Ed 1109; 53 SCt 570	United States Supreme Court	United States	10 Apr 1933	WorldLII	16
Burnet v Guggenheim	288 US 280; 77 L Ed 748; 53 SCt 369	United States Supreme Court	United States	6 Feb 1933	WorldLII	58
Burnet v Leininger	(1932) 285 US 136; 76 L Ed 665; 52 SCt 345	United States Supreme Court	United States	14 Mar 1932	WorldLII	34
(1932) 61 f2d 817	(1932) 61 F2d 817		United States	circa 1932	Westlaw	4
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII	55
Aluminum Castings Co v Routzahn	282 US 92; 75 L Ed 234; 51 SCt 11	United States Supreme Court	United States	24 Nov 1930	WorldLII	20
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII	142
Lucas v Ox Fibre Brush Co	281 US 115; 74 L Ed 733; 50 SCt 273	United States Supreme Court	United States	14 Apr 1930	WorldLII	25
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII	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	147
Bowers v Kerbaugh-Empire Co	271 US 170; 70 L Ed 886; 46 SCt 449	United States Supreme Court	United States	3 May 1926	WorldLII	29
309 US 650; 60 SCt 807; 84 l Ed 1001	309 US 650; 60 SCt 807; 84 L Ed 1001	United States Supreme Court	United States		Westlaw	2
300 US 12	300 US 12	United States Supreme Court	United States		Westlaw	2
281 US 378; 50 SCt 336; 74 l Ed 916	281 US 378; 50 SCt 336; 74 L Ed 916	United States Supreme Court	United States		Westlaw	1
107 f2d 907	107 F2d 907		United States		Westlaw	1
Horst v Commissioner	107 F2d 906; 39 BTA 757		United States		Westlaw	4
57 SCt 333; 81 l Ed 465	57 SCt 333; 81 L Ed 465	United States Supreme Court	United States		Westlaw	2
Dickey v Burnet	56 F2d 917		United States		Westlaw	6
54 f2d 298	54 F2d 298		United States		Westlaw	1

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