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Helvering v Le Gierse     42

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
American Deposit Corporation v W Schacht	84 F3d 834; 64 USLW 2725	United States Court of Appeals, Seventh Circuit	United States	13 May 1996	WorldLII		5
Malone Hyde Inc v Commissioner of Internal Revenue	62 F3d 835; 76 AFTR2d 95-5952	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1995	WorldLII		1
Variable Annuity Life Insurance Co v L Clark	13 F3d 833	United States Court of Appeals, Fifth Circuit	United States	13 Jan 1994	WorldLII		2
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
Amerco Inc v Commissioner Internal Revenue Service	979 F2d 162; 61 USLW 2311; 70 AFTR2d 92-6048	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1992	WorldLII		5
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII		8
Gulf Oil Corporation v Commissioner of Internal Revenue	914 F2d 396; 66 AFTR2d 90-5552	United States Court of Appeals, Third Circuit	United States	11 Sep 1990	WorldLII		8
National Union Fire Ins Co v Turtur	892 F2d 199	United States Court of Appeals, Second Circuit	United States	18 Dec 1989	WorldLII		21
Humana Inc v Commissioner of Internal Revenue	881 F2d 247; 64 AFTR2d 89-5142	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1989	WorldLII		8
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Barnes v United States	801 F2d 984; 58 AFTR2d 86-5878	United States Court of Appeals, Seventh Circuit	United States	22 Sep 1986	WorldLII
Beech Aircraft Corporation v United States	797 F2d 920; 58 AFTR2d 86-5548	United States Court of Appeals, Tenth Circuit	United States	6 Aug 1986	WorldLII		8
Stearns-Roger Corporation v United States	774 F2d 414; 56 AFTR2d 85-6099	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1985	WorldLII		8
Carnation Co v Commissioner of Internal Revenue	640 F2d 1010; 81-1 USTC 9263	United States Court of Appeals, Ninth Circuit	United States	13 May 1981	WorldLII		12
Allied Fidelity Corporation v Commissioner of Internal Revenue	572 F2d 1190; 49 ALRFed 444	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1978	WorldLII		1
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
Lowell v Twin Disc Incorporated	527 F2d 767	United States Court of Appeals, Second Circuit	United States	18 Nov 1975	WorldLII		8
Kess v United States	451 F2d 1229	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1971	WorldLII
Ross v Odom	401 F2d 464	United States Court of Appeals, Fifth Circuit	United States	16 Sep 1968	WorldLII		2
SEC v United Benefit Life Ins Co	387 US 202; 18 L Ed 2d 673; 87 SCt 1557	United States Supreme Court	United States	22 May 1967	WorldLII		26
All v M McCobb C	[1963] USCA2 476	United States Court of Appeals, Second Circuit	United States	21 Aug 1963	WorldLII
All v M McCobb C	321 F2d 633	United States Court of Appeals, Second Circuit	United States	13 Jun 1963	WorldLII		4
Essenfeld v Commissioner of Internal Revenue	311 F2d 208	United States Court of Appeals, Second Circuit	United States	7 Dec 1962	WorldLII		7
Essenfeld v Commissioner of Internal Revenue	[1962] USCA2 636	United States Court of Appeals, Second Circuit	United States	7 Nov 1962	WorldLII
Metropolitan Police Retiring Association Inc v N Tobriner	306 F2d 775; 113 USApp DC 168	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 Jun 1962	WorldLII
Metropolitan Police Retiring Association Inc v N Tobriner	[1962] USCADC 234	United States Court of Appeals, District of Columbia Circuit	United States	3 May 1962	WorldLII
Sterling Colorado Agency Inc v Sterling Insurance Co Sterling Insurance Co	266 F2d 472	United States Court of Appeals, Tenth Circuit	United States	25 Apr 1959	WorldLII		5
Fidelity-Philadelphia Trust Co v Smith	356 US 274; 2 L Ed 2d 765; 78 SCt 730	United States Supreme Court	United States	28 Apr 1958	WorldLII		6
Haynes v United States	353 US 81; 1 L Ed 2d 671; 77 SCt 649	United States Supreme Court	United States	1 Apr 1957	WorldLII		9
Fidelity-Philadelphia Trust Co III v R Smith	[1957] USCA3 97	United States Court of Appeals, Third Circuit	United States	15 Mar 1957	WorldLII
Zimmermann v Commissioner of Internal Revenue	[1957] USCA8 41	United States Court of Appeals, Eighth Circuit	United States	26 Feb 1957	WorldLII
Zimmermann v Commissioner of Internal Revenue	241 F2d 338; [1957] CA 8	United States Court of Appeals, Eighth Circuit	United States	4 Feb 1957	WorldLII		3
Fidelity-Philadelphia Trust Co III v R Smith	241 F2d 690	United States Court of Appeals, Third Circuit	United States	24 Jan 1957	WorldLII		2
Bohnen v Harrison	199 F2d 492	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1952	WorldLII		5
Conway v Glenn	193 F2d 965	United States Court of Appeals, Sixth Circuit	United States	6 Feb 1952	WorldLII		4
Candell v United States	189 F2d 442	United States Court of Appeals, Tenth Circuit	United States	11 Jun 1951	WorldLII		2
Candell v United States	[1951] USCA10 62	United States Court of Appeals, Tenth Circuit	United States	16 May 1951	WorldLII
Commissioner of Internal Revenue v Treganowan	[1950] USCA2 287	United States Court of Appeals, Second Circuit	United States	16 Oct 1950	WorldLII
Commissioner of Internal Revenue v Treganowan	183 F2d 288	United States Court of Appeals, Second Circuit	United States	1 May 1950	WorldLII		13
Goldstone v United States	325 US 687; 89 L Ed 1871; 65 SCt 1323	United States Supreme Court	United States	18 Jun 1945	WorldLII		11
Estate of Keller v Commissioner	312 US 543; 85 L Ed 1032; 61 SCt 651	United States Supreme Court	United States	3 Mar 1941	WorldLII		5

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Captive Insurance Companies: Do They Provide Insurance"	[1996] VUWLawRw 38	McCulloch, Stewart	New Zealand	circa 1996	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pearson v McGraw	308 US 313; 84 L Ed 293; 60 SCt 211	United States Supreme Court	United States	4 Dec 1939	WorldLII		6
Ritter v Mutual Life Ins Co of N Y	169 US 139; 42 L Ed 693; 18 SCt 300	United States Supreme Court	United States	17 Jan 1898	WorldLII		11
Commissioner v Le Gierse	311 US 630; 110 F2d 734; 61 SCt 50	United States Supreme Court	United States		Westlaw		7
311 US 625	311 US 625; 111 F2d 422; 61 SCt 32	United States Supreme Court	United States		Westlaw		5
Legg v St John	296 US 489; 297 US 695; 56 SCt 336; 80 L Ed 345	United States Supreme Court	United States		Westlaw		4
Gaither v Miles (D C)	268 F 692						3
113 f2d 833	113 F2d 833		United States		Westlaw		2
Old Colony Trust Co v Commissioner	102 F2d 380		United States		Westlaw		4
68 f2d 818	68 F2d 818		United States		Westlaw		1
49 Yale Law Journal 946	49 Yale Law Journal 946	Yale Law Journal	United States		HeinOnline / Westlaw		1
39 Bta 1134	39 BTA 1134		United States				1
38 Michigan Law Review 526	38 Michigan Law Review 526	Michigan Law Review	United States		HeinOnline / LexisNexis		1
32 Illinois Law Review 223	32 Illinois Law Review 223	Illinois Law Review	United States		HeinOnline		1
Kernochan v United States	29 FSupp 860		United States		Westlaw		2
United States Trust Co v Sears, DC	29 FSupp 643		United States		Westlaw		2
Chase National Bank v United States, DC	28 FSupp 947		United States		Westlaw		2
19 FSupp 567	19 FSupp 567		United States		Westlaw		2
Guaranty Trust Co v Commissioner	16 BTA 314		United States				1
Leopold Ackerman v Commissioner	15 BTA 635		United States				4
Carroll v Equitable Life Assurance Soc'y	9 FSupp 223		United States		Westlaw		2