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Helvering v Clifford     224

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Murphy v Internal Revenue Service	460 F3d 79	United States Court of Appeals, District of Columbia Circuit	United States	22 Aug 2006	WorldLII
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII		1
Charles Francisco; Cecilia Francisco, Appellants v United States of America	267 F3d 303	United States Court of Appeals, Third Circuit	United States	1 Oct 2001	WorldLII		2
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
Crawford v Falcon Drilling Co	131 F3d 1120	United States Court of Appeals, Fifth Circuit	United States	18 Dec 1997	WorldLII		16
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII		13
Commissioner v Schleier	515 US 323; 132 L Ed 2d 294; 115 SCt 2159	United States Supreme Court	United States	14 Jun 1995	WorldLII		57
Kane v United States	43 F3d 1446; 75 AFTR2d 95-326; 63 USLW 2423	United States Court of Appeals, Federal Circuit	United States	29 Dec 1994	WorldLII		11
Gatto v Commissioner of Internal Revenue	1 F3d 826; 72 AFTR2d 93-5576	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1993	WorldLII		1
Credit Bureau Services of Northeastern Ohio Inc v United States	[1992] USCA6 1856	United States Court of Appeals, Sixth Circuit	United States	24 Nov 1992	WorldLII
United States v Burke	504 US 229; 119 L Ed 2d 34; 112 SCt 1867	United States Supreme Court	United States	26 May 1992	WorldLII		87
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
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
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
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
Christoffersen v United States	749 F2d 513; 55 AFTR2d 85-407	United States Court of Appeals, Eighth Circuit	United States	3 Jan 1985	WorldLII
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
Rothstein v United States	735 F2d 704	United States Court of Appeals, Second Circuit	United States	21 May 1984	WorldLII
Wl Hardee v United States	708 F2d 661	United States Court of Appeals, Federal Circuit	United States	11 May 1983	WorldLII		3
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
Schulz v Commissioner	686 F2d 490	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1982	WorldLII		13
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
HCSC-Laundry v United States	450 US 1; 67 L Ed 2d 1; 101 SCt 836	United States Supreme Court	United States	23 Feb 1981	WorldLII		28
Gartrell v United States	619 F2d 1150	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1980	WorldLII		6
Sibla v Commissioner	611 F2d 1260	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1980	WorldLII		16
United States v Garber	607 F2d 92	United States Court of Appeals, Fifth Circuit	United States	19 Nov 1979	WorldLII		36
Starker v United States	602 F2d 1341	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1979	WorldLII		22
United States v R Garber	589 F2d 843	United States Court of Appeals, Fifth Circuit	United States	26 Mar 1979	WorldLII
Angus J Depinto and Margaret F Depinto, v United States of America	585 F2d 405	United States Court of Appeals, Ninth Circuit	United States	2 Nov 1978	WorldLII		1
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
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
Sakol v Commissioner of Internal Revenue	574 F2d 694	United States Court of Appeals, Second Circuit	United States	6 Apr 1978	WorldLII		7
Commissioner v Kowalski	434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252	United States Supreme Court	United States	29 Nov 1977	WorldLII		25
Ringwalt v United States	549 F2d 89	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1977	WorldLII
Kuper v Commissioner of Internal Revenue	533 F2d 152	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1976	WorldLII		9
Lazarus v Commissioner of Internal Revenue	513 F2d 824	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1975	WorldLII		3
Duffy v United States	487 F2d 282	United States Court of Appeals, Sixth Circuit	United States	16 Nov 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
Brooke v United States	468 F2d 1155	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1972	WorldLII		5
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
Crenshaw v United States	450 F2d 472	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1972	WorldLII		12
Casner v Commissioner of Internal Revenue	450 F2d 379	United States Court of Appeals, Fifth Circuit	United States	9 Nov 1971	WorldLII		7
Maryland District of Columbia Rifle and Pistol Association Inc v E Washington	442 F2d 123; 142 USApp DC 375	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Feb 1971	WorldLII		6
Audano v United States	428 F2d 251	United States Court of Appeals, Fifth Circuit	United States	26 Jun 1970	WorldLII		6
Standard Industries, Inc v Tigrett Industries, Inc	397 US 586; 25 L Ed 2d 590; 90 SCt 1310	United States Supreme Court	United States	1 Jun 1970	WorldLII		7
Payton v United States	425 F2d 1324	United States Court of Appeals, Fifth Circuit	United States	5 May 1970	WorldLII		1
Maryland District of Columbia Rifle and Pistol Association Inc v E Washington	[1970] USCADC 67	United States Court of Appeals, District of Columbia Circuit	United States	3 Mar 1970	WorldLII
Chace v United States	422 F2d 292	United States Court of Appeals, Fifth Circuit	United States	17 Feb 1970	WorldLII		4
Greer v United States	408 F2d 631	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII		9
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII		13
United States v W H Cocke	[1968] USCA5 798	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1968	WorldLII		2
United States v R Ramos	[1968] USCA9 366	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1968	WorldLII
Blassie v Commissioner of Internal Revenue	394 F2d 628	United States Court of Appeals, Eighth Circuit	United States	21 May 1968	WorldLII		2
United States v R Ramos	393 F2d 618	United States Court of Appeals, Ninth Circuit	United States	10 Apr 1968	WorldLII		1
United States v J Rochelle	384 F2d 748	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1967	WorldLII		11
Furman v Commissioner of Internal Revenue	(1967) 381 F2d 22	United States Court of Appeals, Fifth Circuit	United States	27 Jul 1967	WorldLII		5
Herbert v Commissioner of Internal Revenue	377 F2d 65	United States Court of Appeals, Ninth Circuit	United States	31 May 1967	WorldLII		18
Herbert v Commissioner of Internal Revenue	[1966] USCA9 623	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1966	WorldLII
Buder v United States	[1966] USCA8 16	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1966	WorldLII
Buder v United States	354 F2d 941	United States Court of Appeals, Eighth Circuit	United States	4 Jan 1966	WorldLII		4
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
Aldrich v United States	346 F2d 37	United States Court of Appeals, Fifth Circuit	United States	17 May 1965	WorldLII		9
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
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 B Brown	325 F2d 313	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1963	WorldLII		6
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
Commissioner of Internal Revenue v Makransky	321 F2d 598	United States Court of Appeals, Third Circuit	United States	7 Jan 1963	WorldLII		15
Kuney v E Frank	308 F2d 719	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII		8
Hirschmann v United States Hirschmann	[1962] USCA2 602	United States Court of Appeals, Second Circuit	United States	29 Oct 1962	WorldLII
Kuney v E Frank	[1962] USCA9 349	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII
Hirschmann v United States Hirschmann	309 F2d 104	United States Court of Appeals, Second Circuit	United States	10 Oct 1962	WorldLII		4
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Estate Vardell v Commissioner of Internal Revenue	307 F2d 688	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1962	WorldLII		11
Spokane County v Air Base Housing, Inc	304 F2d 494	United States Court of Appeals, Ninth Circuit	United States	28 May 1962	WorldLII		9
Sowell v Commissioner of Internal Revenue	302 F2d 177	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1962	WorldLII		5
Schoenberg v Commissioner of Internal Revenue	302 F2d 416	United States Court of Appeals, Eighth Circuit	United States	24 Apr 1962	WorldLII		27
Beck v United States	298 F2d 622	United States Court of Appeals, Ninth Circuit	United States	14 Feb 1962	WorldLII		43
Beck v United States	[1962] USCA9 21	United States Court of Appeals, Ninth Circuit	United States	20 Jan 1962	WorldLII
Holdeen v United States	297 F2d 886	United States Court of Appeals, Second Circuit	United States	10 Jan 1962	WorldLII
Acuff v Commissioner of Internal Revenue	296 F2d 725	United States Court of Appeals, Sixth Circuit	United States	18 Dec 1961	WorldLII		2
United States v General Geophysical Co	[1961] USCA5 579	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1961	WorldLII		4
Holdeen v United States	[1961] USCA2 632	United States Court of Appeals, Second Circuit	United States	17 Nov 1961	WorldLII
United States v General Geophysical Co	296 F2d 86	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1961	WorldLII		23
Holdeen v J Ratterree D	[1961] USCA2 475	United States Court of Appeals, Second Circuit	United States	13 Jul 1961	WorldLII
Holdeen v J Ratterree D	292 F2d 338	United States Court of Appeals, Second Circuit	United States	20 Jun 1961	WorldLII		4
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Miller v Commissioner of Internal Revenue	285 F2d 843	United States Court of Appeals, Tenth Circuit	United States	16 Nov 1960	WorldLII
Winthrop v Meisels	[1960] USCA2 485	United States Court of Appeals, Second Circuit	United States	26 Aug 1960	WorldLII
Goemans v Commissioner of Internal Revenue	279 F2d 12	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII
Winthrop v Meisels	281 F2d 694	United States Court of Appeals, Second Circuit	United States	10 May 1960	WorldLII		1
United States v De Bonchamps	278 F2d 127	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1960	WorldLII		2
Laganas v Commissioner of Internal Revenue	(1960) 281 F2d 731	United States Court of Appeals, First Circuit	United States	6 Apr 1960	WorldLII		2
Stanback v Commissioner of Internal Revenue	[1959] USCA4 341	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1959	WorldLII		1
Holdeen v J Ratterree D	270 F2d 701	United States Court of Appeals, Second Circuit	United States	2 Oct 1959	WorldLII		4
Neil v Commissioner of Internal Revenue	269 F2d 563	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1959	WorldLII		2
Stanback v Commissioner of Internal Revenue	271 F2d 514	United States Court of Appeals, Fourth Circuit	United States	21 Apr 1959	WorldLII		5
Holdeen v J Ratterree D	[1959] USCA2 220	United States Court of Appeals, Second Circuit	United States	14 Apr 1959	WorldLII		1
Ostheimer v United States	[1959] USCA3 109	United States Court of Appeals, Third Circuit	United States	31 Mar 1959	WorldLII
Kanter v United States	262 F2d 761	United States Court of Appeals, Ninth Circuit	United States	6 Jan 1959	WorldLII
Ostheimer v United States	[1958] USCA3 439	United States Court of Appeals, Third Circuit	United States	6 Nov 1958	WorldLII		1
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
Estate of Guenzel v Commissioner of Internal Revenue	258 F2d 248	United States Court of Appeals, Eighth Circuit	United States	22 Jul 1958	WorldLII		6
Finley v Commissioner of Internal Revenue	[1958] USCA10 101	United States Court of Appeals, Tenth Circuit	United States	21 May 1958	WorldLII		3
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
Finley v Commissioner of Internal Revenue	255 F2d 128	United States Court of Appeals, Tenth Circuit	United States	23 Apr 1958	WorldLII		7
Barber v United States	251 F2d 436	United States Court of Appeals, Fifth Circuit	United States	20 Feb 1958	WorldLII
Barber v United States	[1958] USCA5 22	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1958	WorldLII
Magness v Commissioner of Internal Revenue	[1957] USCA5 467	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1957	WorldLII		1
Magness v Commissioner of Internal Revenue	247 F2d 740	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII		6
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
United States v G Shafto	[1957] USCA4 182	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1957	WorldLII
Southern Development Co v Railroad Retirement Board	243 F2d 351	United States Court of Appeals, Eighth Circuit	United States	18 Apr 1957	WorldLII		9
Commissioner of Internal Revenue v Slagter	238 F2d 901	United States Court of Appeals, Seventh Circuit	United States	29 Nov 1956	WorldLII		3
Commissioner of Internal Revenue v A Reece	[1956] USCA1 41	United States Court of Appeals, First Circuit	United States	3 May 1956	WorldLII		1
San Geronimo Development Co v Treasurer of Puerto Rico	[1956] USCA1 40	United States Court of Appeals, First Circuit	United States	30 Apr 1956	WorldLII
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
Commissioner of Internal Revenue v Hawn	[1956] USCA5 160	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1956	WorldLII
San Geronimo Development Co v Treasurer of Puerto Rico	233 F2d 126	United States Court of Appeals, First Circuit	United States	7 Feb 1956	WorldLII		2
Pleason v Commissioner of Internal Revenue	[1955] USCA7 222	United States Court of Appeals, Seventh Circuit	United States	25 Nov 1955	WorldLII		4
Pleason v Commissioner of Internal Revenue	226 F2d 732	United States Court of Appeals, Seventh Circuit	United States	2 Nov 1955	WorldLII		9
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		7
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
Securities and Exchange Commission v F C Dumaine Koppers Co	218 F2d 308	United States Court of Appeals, First Circuit	United States	31 Dec 1954	WorldLII		4
Snyder v C Westover	217 F2d 928	United States Court of Appeals, Ninth Circuit	United States	20 Dec 1954	WorldLII		5
Moskin v W Johnson	217 F2d 278	United States Court of Appeals, Second Circuit	United States	26 Nov 1954	WorldLII		2
Nicholas v C Timpte	[1954] USCA10 178	United States Court of Appeals, Tenth Circuit	United States	20 Nov 1954	WorldLII
Commissioner of Internal Revenue v Obear-Nester Glass Co	217 F2d 56	United States Court of Appeals, Seventh Circuit	United States	15 Nov 1954	WorldLII		4
Moskin v W Johnson	[1954] USCA2 384	United States Court of Appeals, Second Circuit	United States	9 Nov 1954	WorldLII
Nicholas v C Timpte	216 F2d 434	United States Court of Appeals, Tenth Circuit	United States	26 Oct 1954	WorldLII		3
Richards v Commissioner of Internal Revenue	213 F2d 494	United States Court of Appeals, Fifth Circuit	United States	26 May 1954	WorldLII
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
United States v Merrill	211 F2d 297	United States Court of Appeals, Ninth Circuit	United States	2 Mar 1954	WorldLII		15
Boyt v Commissioner of Internal Revenue	209 F2d 839	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1954	WorldLII
Dyer v Commissioner of Internal Revenue	[1954] USCA2 58	United States Court of Appeals, Second Circuit	United States	2 Feb 1954	WorldLII
Grant v Commissioner of Internal Revenue	[1953] USCA2 487	United States Court of Appeals, Second Circuit	United States	30 Dec 1953	WorldLII
Grant v Commissioner of Internal Revenue	209 F2d 430	United States Court of Appeals, Second Circuit	United States	10 Nov 1953	WorldLII		10
Scofield v Mauritz	206 F2d 135	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1953	WorldLII		3
Delaney v Gardner	204 F2d 855	United States Court of Appeals, First Circuit	United States	5 Jun 1953	WorldLII		7
Wheeling Dollar Savings Trust Co v Yoke	[1953] USCA4 114	United States Court of Appeals, Fourth Circuit	United States	27 May 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
Wheeling Dollar Savings Trust Co v Yoke	204 F2d 410	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1953	WorldLII		2
Commissioner of Internal Revenue v Clark	202 F2d 94	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1953	WorldLII		4
Toor v Westover Toor	[1953] USCA9 24	United States Court of Appeals, Ninth Circuit	United States	28 Jan 1953	WorldLII
Toor v Westover Toor	200 F2d 713	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1952	WorldLII		6
Flato v Commissioner of Internal Revenue	[1952] USCA5 244	United States Court of Appeals, Fifth Circuit	United States	16 May 1952	WorldLII
Advance Machinery Exchange v Commissioner of Internal Revenue	[1952] USCA2 239	United States Court of Appeals, Second Circuit	United States	12 May 1952	WorldLII
Rutkin v United States	343 US 130; 96 L Ed 833; 72 SCt 571	United States Supreme Court	United States	12 May 1952	WorldLII		126
Seabrook v Commissioner of Internal Revenue	196 F2d 322	United States Court of Appeals, Fifth Circuit	United States	18 Apr 1952	WorldLII		13
Flato v Commissioner of Internal Revenue	195 F2d 580	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1952	WorldLII		5
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
Dorzback v Collison	[1952] USCA3 104	United States Court of Appeals, Third Circuit	United States	18 Mar 1952	WorldLII
Alexander v Commissioner of Internal Revenue	194 F2d 921	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		19
Commissioner of Internal Revenue v Goodan	195 F2d 498	United States Court of Appeals, Ninth Circuit	United States	5 Mar 1952	WorldLII
Harkness v Commissioner of Internal Revenue	193 F2d 655	United States Court of Appeals, Ninth Circuit	United States	29 Jan 1952	WorldLII		11
Dorzback v Collison	195 F2d 69	United States Court of Appeals, Third Circuit	United States	21 Jan 1952	WorldLII		4
Harkness v Commissioner of Internal Revenue	[1951] USCA9 338	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1951	WorldLII
Bratton v Commissioner of Internal Revenue	193 F2d 416	United States Court of Appeals, Tenth Circuit	United States	18 Dec 1951	WorldLII		10
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
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
Britt's Estate v Commissioner of Internal Revenue	190 F2d 946	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1951	WorldLII		3
United States v Robertson	190 F2d 680	United States Court of Appeals, Tenth Circuit	United States	10 Jul 1951	WorldLII		6
Ingle v McGowan	189 F2d 785	United States Court of Appeals, Second Circuit	United States	8 Jun 1951	WorldLII		2
Falk v Commissioner of Internal Revenue	[1951] USCA3 153	United States Court of Appeals, Third Circuit	United States	5 Jun 1951	WorldLII
Smith v Manning	[1951] USCA3 150	United States Court of Appeals, Third Circuit	United States	28 May 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
Ingle v McGowan	[1951] USCA2 236	United States Court of Appeals, Second Circuit	United States	8 May 1951	WorldLII
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
Falk v Commissioner of Internal Revenue	189 F2d 806	United States Court of Appeals, Third Circuit	United States	16 Apr 1951	WorldLII		6
Sloane v Commissioner Internal Revenue	(1951) 188 F2d 254; 29 ALR 2d 580	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1951	WorldLII		8
Visintainer v Commissioner of Internal Revenue	187 F2d 519	United States Court of Appeals, Tenth Circuit	United States	10 Mar 1951	WorldLII		12
Smith v Manning	189 F2d 345	United States Court of Appeals, Third Circuit	United States	16 Jan 1951	WorldLII		7
Funk v Commissioner of Internal Revenue	185 F2d 127	United States Court of Appeals, Third Circuit	United States	16 Nov 1950	WorldLII		10
Funk v Commissioner of Internal Revenue	[1950] USCA3 294	United States Court of Appeals, Third Circuit	United States	17 Oct 1950	WorldLII
Lamb v Smith	[1950] USCA3 241	United States Court of Appeals, Third Circuit	United States	28 Jul 1950	WorldLII		2
Stanback v Robertson	183 F2d 889	United States Court of Appeals, Fourth Circuit	United States	26 Jul 1950	WorldLII		9
Twin Oaks Co v Commissioner of Internal Revenue	183 F2d 385; 24 ALR 2d 466	United States Court of Appeals, Ninth Circuit	United States	20 Jul 1950	WorldLII		4
Tobin v Commissioner of Internal Revenue	183 F2d 919	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1950	WorldLII
Maiatico v Commissioner of Internal Revenue	183 F2d 836; 87 USApp DC 127	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	19 Jun 1950	WorldLII
Stanback v Robertson	[1950] USCA4 139	United States Court of Appeals, Fourth Circuit	United States	12 Jun 1950	WorldLII
Ballester v Descartes	(1950) 181 F2d 823	United States Court of Appeals, First Circuit	United States	18 Apr 1950	WorldLII		5
Lamb v Smith	183 F2d 938	United States Court of Appeals, Third Circuit	United States	17 Apr 1950	WorldLII		6
Maiatico v Commissioner of Internal Revenue	[1950] USCADC 126	United States Court of Appeals, District of Columbia Circuit	United States	24 Mar 1950	WorldLII
Kay v Commissioner of Internal Revenue	[1950] USCA3 21	United States Court of Appeals, Third Circuit	United States	10 Jan 1950	WorldLII
United States v Cumberland Public Service Co	338 US 451; 94 L Ed 251; 70 SCt 280	United States Supreme Court	United States	9 Jan 1950	WorldLII		99
Kay v Commissioner of Internal Revenue	178 F2d 772	United States Court of Appeals, Third Circuit	United States	22 Dec 1949	WorldLII		4
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
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Estate of Spiegel v Commissioner	335 US 701; 93 L Ed 330; 69 SCt 301	United States Supreme Court	United States	14 Feb 1949	WorldLII		37
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
McCollum v Board of Education	333 US 203; 92 L Ed 649; 68 SCt 461; 92 L Ed 2d 649; 2 ALR 2d 1338	United States Supreme Court	United States	8 Mar 1948	WorldLII		145
United States v Silk	331 US 704; 91 L Ed 1757; 67 SCt 1463	United States Supreme Court	United States	16 Jun 1947	WorldLII		182
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
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
Fernandez v Wiener	326 US 340; 90 L Ed 116; 66 SCt 178	United States Supreme Court	United States	11 Feb 1946	WorldLII		40
Commissioner v Harmon	323 US 44; 89 L Ed 60; 65 SCt 103	United States Supreme Court	United States	18 Dec 1944	WorldLII		10
Helvering v American Dental Co	318 US 322; 87 L Ed 785; 63 SCt 577	United States Supreme Court	United States	1 Mar 1943	WorldLII		38
Helvering v Stuart	317 US 154; 87 L Ed 154; 63 SCt 140	United States Supreme Court	United States	16 Nov 1942	WorldLII		68
Helvering v Safe Deposit & Trust Co	316 US 56; 86 L Ed 1266; 62 SCt 925	United States Supreme Court	United States	13 Apr 1942	WorldLII		33
Pearce v Commissioner	315 US 543; 86 L Ed 1016; 62 SCt 754	United States Supreme Court	United States	9 Mar 1942	WorldLII		10
United States v Joliet & Chicago R Co	315 US 44; 86 L Ed 658; 62 SCt 442	United States Supreme Court	United States	19 Jan 1942	WorldLII		31
Gray v Powell	314 US 402; 86 L Ed 301; 62 SCt 326	United States Supreme Court	United States	15 Dec 1941	WorldLII		131
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII		68
Hormel v Helvering	312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037	United States Supreme Court	United States	17 Mar 1941	WorldLII		539
Helvering v Richter	312 US 561; 85 L Ed 1043; 61 SCt 723	United States Supreme Court	United States	17 Mar 1941	WorldLII		5
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Anderson v Helvering	310 US 404; 84 L Ed 1277; 60 SCt 952	United States Supreme Court	United States	20 May 1940	WorldLII		74
Helvering v Fuller	310 US 69; 84 L Ed 1082; 60 SCt 784	United States Supreme Court	United States	22 Apr 1940	WorldLII		13
Helvering v Wood	309 US 344; 84 L Ed 796; 60 SCt 551	United States Supreme Court	United States	26 Feb 1940	WorldLII		33

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Wood	309 US 344; 84 L Ed 796; 60 SCt 551	United States Supreme Court	United States	26 Feb 1940	WorldLII		33
Helvering v Midland Mut Life Ins Co	300 US 216; 81 L Ed 612; 57 SCt 423	United States Supreme Court	United States	15 Feb 1937	WorldLII		21
Blair v Commissioner	300 US 5; 81 L Ed 465; 57 SCt 330	United States Supreme Court	United States	1 Feb 1937	WorldLII		131
DuPont v Commissioner	289 US 685; 77 L Ed 1447; 53 SCt 766	United States Supreme Court	United States	29 May 1933	WorldLII		5
Burnet v Wells	289 US 670; 77 L Ed 1439; 53 SCt 761	United States Supreme Court	United States	29 May 1933	WorldLII		62
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
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 Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
308 US 542; 60 SCt 139	308 US 542; 60 SCt 139	United States Supreme Court	United States		Westlaw		3
151 HR 1385	151 HR 1385		United Kingdom				1
105 f2d 586	105 F2d 586		United States		Westlaw		1
104 f2d 329	104 F2d 329		United States		Westlaw		2
85 f2d 2	85 F2d 2		United States		Westlaw		2
74 f2d 360	74 F2d 360		United States		Westlaw		2
61 f2d 1046	61 F2d 1046		United States		Westlaw		1
61 f2d 796	61 F2d 796		United States		Westlaw		1
Lewis v White, DC	56 F2d 390		United States		Westlaw		1
38 Bta 1532	38 BTA 1532		United States				1
Downs v Commissioner	36 BTA 1129		United States				1
4 Sec 22	4 SEC 22		United States				8
Farber v United States, CtCl	1 FSupp 859		United States		Westlaw		1