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Commissioner of Internal Revenue v Scottish American Investment Co     63

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fujieki, Executor, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	250 F3d 696	United States Court of Appeals, Ninth Circuit	United States	25 May 2001	WorldLII		2
Young v Commissioner of Internal Revenue	926 F2d 1083; 67 AFTR2d 91-710	United States Court of Appeals, Eleventh Circuit	United States	19 Mar 1991	WorldLII		16
Turner v Commissioner of Internal Revenue	812 F2d 650; 59 AFTR2d 87-839	United States Court of Appeals, Eleventh Circuit	United States	16 Mar 1987	WorldLII		2
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Hirst v Commissioner of Internal Revenue	572 F2d 427	United States Court of Appeals, Fourth Circuit	United States	4 Jan 1978	WorldLII		5
Wilson v Commissioner of Internal Revenue	500 F2d 645	United States Court of Appeals, Second Circuit	United States	6 Aug 1974	WorldLII		3
Hogue v Commissioner of Internal Revenue	459 F2d 932	United States Court of Appeals, Tenth Circuit	United States	4 May 1972	WorldLII		4
Tollefsen v Commissioner of Internal Revenue	431 F2d 511	United States Court of Appeals, Second Circuit	United States	19 Jun 1970	WorldLII		5
Tollefsen v Commissioner of Internal Revenue	[1970] USCA2 347	United States Court of Appeals, Second Circuit	United States	23 Apr 1970	WorldLII
Coffey v United States	333 F2d 945	United States Court of Appeals, Tenth Circuit	United States	19 Aug 1964	WorldLII		11
Coffey v United States	[1964] USCA10 107	United States Court of Appeals, Tenth Circuit	United States	15 May 1964	WorldLII
Hamm v Commissioner	325 F2d 934	United States Court of Appeals, Eighth Circuit	United States	30 Dec 1963	WorldLII		29
Stevens Bros Foundation Inc v Commissioner of Internal Revenue	324 F2d 633	United States Court of Appeals, Eighth Circuit	United States	15 Nov 1963	WorldLII		14
Carpenter v Commissioner of Internal Revenue	[1963] USCA3 377	United States Court of Appeals, Third Circuit	United States	11 Oct 1963	WorldLII		2
Carpenter v Commissioner of Internal Revenue	322 F2d 733	United States Court of Appeals, Third Circuit	United States	21 Mar 1963	WorldLII		10
Texas Carbonate Co v R L Phinney	307 F2d 289	United States Court of Appeals, Fifth Circuit	United States	7 Aug 1962	WorldLII		2
Estate Carter v Commissioner of Internal Revenue	298 F2d 192	United States Court of Appeals, Eighth Circuit	United States	19 Mar 1962	WorldLII		8
Estate Carter v Commissioner of Internal Revenue	[1962] USCA8 17	United States Court of Appeals, Eighth Circuit	United States	18 Jan 1962	WorldLII		2
Carlson v Commissioner of Internal Revenue	288 F2d 228	United States Court of Appeals, Seventh Circuit	United States	20 Mar 1961	WorldLII		1
Cravens v Commissioner of Internal Revenue	272 F2d 895	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1959	WorldLII		12
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
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
Pennroad Corporation v Commissioner of Internal Revenue	[1958] USCA3 466	United States Court of Appeals, Third Circuit	United States	26 Nov 1958	WorldLII		3
Pennroad Corporation v Commissioner of Internal Revenue	261 F2d 325	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII		18
Commissioner of Internal Revenue v W Babcock	259 F2d 689	United States Court of Appeals, Ninth Circuit	United States	23 Sep 1958	WorldLII		1
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
McKelvey v Commissioner of Internal Revenue	246 F2d 609	United States Court of Appeals, Third Circuit	United States	17 Sep 1957	WorldLII		6
Crown Iron Works Co v Commissioner of Internal Revenue	245 F2d 357	United States Court of Appeals, Eighth Circuit	United States	24 Jun 1957	WorldLII		19
Gamble v Commissioner of Internal Revenue	(1957) 242 F2d 586	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1957	WorldLII		18
McKelvey v Commissioner of Internal Revenue	[1957] USCA3 142	United States Court of Appeals, Third Circuit	United States	17 Apr 1957	WorldLII
Gamble v Commissioner of Internal Revenue	[1957] USCA5 148	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1957	WorldLII
Ferro v Commissioner of Internal Revenue	(1957) 242 F2d 838	United States Court of Appeals, Third Circuit	United States	20 Mar 1957	WorldLII		23
Ferro v Commissioner of Internal Revenue	[1956] USCA3 356	United States Court of Appeals, Third Circuit	United States	20 Dec 1956	WorldLII		7
Sparks v Commissioner of Internal Revenue	238 F2d 845	United States Court of Appeals, Seventh Circuit	United States	3 Dec 1956	WorldLII		1
Interlochen Co v Commissioner of Internal Revenue	232 F2d 873	United States Court of Appeals, Fourth Circuit	United States	24 Apr 1956	WorldLII		3
Interlochen Co v Commissioner of Internal Revenue	[1956] USCA4 90	United States Court of Appeals, Fourth Circuit	United States	16 Apr 1956	WorldLII		1
Smith v Commissioner of Internal Revenue	(1956) 232 F2d 142	United States Court of Appeals, Fifth Circuit	United States	6 Apr 1956	WorldLII		15
Phoenix Coal Co v Commissioner of Internal Revenue	231 F2d 420	United States Court of Appeals, Second Circuit	United States	13 Mar 1956	WorldLII		5
Phoenix Coal Co v Commissioner of Internal Revenue	[1956] USCA2 124	United States Court of Appeals, Second Circuit	United States	15 Feb 1956	WorldLII		3
Tang Ho, William Lee, Henri Lee, Sofia Lee Teehankee, Thomas Lee, Anthony Lee, Julia Lee Kaw, Charles Lee, Valeriana Lee Yu, Victor Lee, Silvino Lee, Mary Lee, John Lee, and Peter Lee, for themselves and as heirs of li Seng Giap, deceased v the Board of Tax Appeals and the Collector of Internal Revenue	[1955] PHSC 237	Supreme Court of the Philippines	Philippines	19 Nov 1955	AsianLII
Ansley v Commissioner of Internal Revenue	[1954] USCA3 285	United States Court of Appeals, Third Circuit	United States	22 Nov 1954	WorldLII
Ansley v Commissioner of Internal Revenue	217 F2d 252	United States Court of Appeals, Third Circuit	United States	5 Oct 1954	WorldLII		10
John Ashe v Commissioner of Internal Revenue	214 F2d 13	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1954	WorldLII		1
Home Co v Commissioner of Internal Revenue	212 F2d 637	United States Court of Appeals, Tenth Circuit	United States	12 May 1954	WorldLII		22
McNamara v Commissioner of Internal Revenue	210 F2d 505	United States Court of Appeals, Seventh Circuit	United States	23 Feb 1954	WorldLII		9
Friend v Commissioner of Internal Revenue	198 F2d 285; 46 ALR 2d 761	United States Court of Appeals, Tenth Circuit	United States	14 Aug 1952	WorldLII		23
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	198 F2d 350	United States Court of Appeals, Third Circuit	United States	5 Aug 1952	WorldLII		2
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	[1952] USCA3 124	United States Court of Appeals, Third Circuit	United States	7 Apr 1952	WorldLII
Commissioner of Internal Revenue v Copley's Estate	194 F2d 364	United States Court of Appeals, Seventh Circuit	United States	26 Feb 1952	WorldLII		5
King v Commissioner of Internal Revenue	(1951) 189 F2d 122	United States Court of Appeals, Fifth Circuit	United States	22 May 1951	WorldLII		16
Robinson Truck Lines v Commissioner of Internal Revenue	183 F2d 739	United States Court of Appeals, Fifth Circuit	United States	27 Jul 1950	WorldLII		22
Tool Supply Co v Commissioner of Internal Revenue	182 F2d 300	United States Court of Appeals, Tenth Circuit	United States	8 May 1950	WorldLII		21
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
Commissioner v Munter	331 US 210; 91 L Ed 1441; 67 SCt 1175	United States Supreme Court	United States	5 May 1947	WorldLII		6
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Cardillo v Liberty Mutual Ins Co	330 US 469; 91 L Ed 1028; 67 SCt 801	United States Supreme Court	United States	10 Mar 1947	WorldLII		143
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 Flowers	326 US 465; 106 SCt 1661; 90 L Ed 203; 90 L Ed 2d 203	United States Supreme Court	United States	28 Jan 1946	WorldLII		111
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
Boehm v Commissioner	326 US 287; 90 L Ed 78; 66 SCt 120	United States Supreme Court	United States	7 Jan 1946	WorldLII		92
Trust of Bingham v Commissioner	325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212	United States Supreme Court	United States	4 Jun 1945	WorldLII		90
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Commissioner of Internal Revenue v Wemyss	324 US 303; 89 L Ed 958; 65 SCt 652	United States Supreme Court	United States	5 Mar 1945	WorldLII		38

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States	circa 1938	Westlaw		139
142 f2d 401	142 F2d 401		United States	circa 1938	Westlaw		1
139 f2d 419	139 F2d 419		United States	circa 1938	Westlaw		1
132 f2d 914	132 F2d 914		United States	circa 1938	Westlaw		1
128 f2d 739	128 F2d 739		United States	circa 1938	Westlaw		1
128 f2d 166	128 F2d 166		United States	circa 1938	Westlaw		3
47 Bta 474	47 BTA 474		United States				1
Recherches Industrielles v Commissioner	45 BTA 253		United States				1
Aktiebolaget Separator v Commissioner	45 BTA 243		United States				1
Fajardo Sugar Co of Porto Rico v Commissioner	20 BTA 980		United States				1