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Security Flour Mills Co v Commissioner   flag  113

321 US 281; 88 L Ed 725; 64 SCt 596
United States Supreme Court
United States
28th February, 1944

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chrysler Corporation v Commissioner of Internal Revenue 436 F3d 644 United States Court of Appeals, Sixth Circuit United States 8 Feb 2006 WorldLII flag 1
Avon Products Inc US v United States 97 F3d 1435; 78 AFTR2d 96-6682 United States Court of Appeals, Federal Circuit United States 8 Oct 1996 WorldLII flag
Ness v Commissioner of Internal Revenue 954 F2d 1495; 69 AFTR2d 92-537 United States Court of Appeals, Ninth Circuit United States 24 Jan 1992 WorldLII flag 6
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 flag 8
Prabel v Commissioner of Internal Revenue 882 F2d 820; 64 AFTR2d 89-5418 United States Court of Appeals, Third Circuit United States 13 Sep 1989 WorldLII flag 2
Fox v Commissioner of Internal Revenue 874 F2d 560; 63 AFTR2d 89-1354 United States Court of Appeals, Eighth Circuit United States 11 May 1989 WorldLII flag 3
Dana Distributors Inc v Commissioner of Internal Revenue 874 F2d 120; 63 AFTR2d 89-1330 United States Court of Appeals, Second Circuit United States 10 May 1989 WorldLII flag 1
Lamm v Commissioner of Internal Revenue 873 F2d 194; 63 AFTR2d 89-1235 United States Court of Appeals, Eighth Circuit United States 24 Apr 1989 WorldLII flag
United States v General Dynamics Corporation 481 US 239; 95 L Ed 2d 226; 107 SCt 1732 United States Supreme Court United States 22 Apr 1987 WorldLII flag 23
United States v Hughes Properties, Inc 476 US 593; 90 L Ed 2d 569; 106 SCt 2092 United States Supreme Court United States 3 Jun 1986 WorldLII flag 19
United States v Wiese 750 F2d 674; 55 AFTR2d 85-536 United States Court of Appeals, Eighth Circuit United States 13 Mar 1985 WorldLII flag 3
Schenk v Commissioner of Internal Revenue 686 F2d 315 United States Court of Appeals, Fifth Circuit United States 20 Sep 1982 WorldLII flag 1
Bonaire Development Co v Commissioner of Internal Revenue 679 F2d 159 United States Court of Appeals, Ninth Circuit United States 8 Jun 1982 WorldLII flag
Brent v Commissioner of Internal Revenue 630 F2d 356 United States Court of Appeals, Fifth Circuit United States 13 Nov 1980 WorldLII flag
Lx Cattle Co v United States 629 F2d 1096 United States Court of Appeals, Fifth Circuit United States 6 Nov 1980 WorldLII flag 3
Putoma Corporation v Commissioner of Internal Revenue 601 F2d 734 United States Court of Appeals, Fifth Circuit United States 27 Aug 1979 WorldLII flag 8
Gordon v Commissioner of Internal Revenue 572 F2d 193 United States Court of Appeals, Ninth Circuit United States 26 Aug 1977 WorldLII flag 6
Crescent Wharf Warehouse Co v Commissioner of Internal Revenue 518 F2d 772 United States Court of Appeals, Ninth Circuit United States 19 Jun 1975 WorldLII flag 2
United States v Rexach 482 F2d 10 United States Court of Appeals, First Circuit United States 19 Nov 1973 WorldLII flag 22
Mann v Commissioner of Internal Revenue 483 F2d 673 United States Court of Appeals, Eighth Circuit United States 27 Aug 1973 WorldLII flag 5
Abkco Industries Inc v Commissioner of Internal Revenue 486 F2d 1371 United States Court of Appeals, Third Circuit United States 21 Aug 1973 WorldLII flag
Lark Sales Co v Commissioner of Internal Revenue 437 F2d 1067 United States Court of Appeals, Seventh Circuit United States 21 Jan 1971 WorldLII flag
Lark Sales Co v Commissioner of Internal Revenue [1970] USCA7 446 United States Court of Appeals, Seventh Circuit United States 9 Dec 1970 WorldLII flag
Trinity Construction Co v United States 424 F2d 302 United States Court of Appeals, Fifth Circuit United States 27 Apr 1970 WorldLII flag 5
Trinity Construction Co v United States [1970] USCA5 380 United States Court of Appeals, Fifth Circuit United States 6 Apr 1970 WorldLII flag
Lincoln Savings and Loan Association v Commissioner of Internal Revenue [1970] USCA9 229 United States Court of Appeals, Ninth Circuit United States 18 Mar 1970 WorldLII flag 1
Lincoln Savings and Loan Association v Commissioner of Internal Revenue 422 F2d 90 United States Court of Appeals, Ninth Circuit United States 3 Feb 1970 WorldLII flag 3
Likins-Foster Honolulu Corporation v Commissioner of Internal Revenue 417 F2d 285 United States Court of Appeals, Tenth Circuit United States 16 Oct 1969 WorldLII flag 3
Lutz v Commissioner of Internal Revenue 396 F2d 412 United States Court of Appeals, Ninth Circuit United States 3 Jun 1968 WorldLII flag 3
Estate Goodall v Commissioner of Internal Revenue 391 F2d 775 United States Court of Appeals, Eighth Circuit United States 5 Mar 1968 WorldLII flag 19
South Bay Corporation v Commissioner of Internal Revenue 345 F2d 698 United States Court of Appeals, Second Circuit United States 19 May 1965 WorldLII flag 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 flag 1
Lustman v Commissioner of Internal Revenue 322 F2d 253 United States Court of Appeals, Third Circuit United States 22 Aug 1963 WorldLII flag 5
Lustman v Commissioner of Internal Revenue [1963] USCA3 22 United States Court of Appeals, Third Circuit United States 21 Jan 1963 WorldLII flag
Ladish Co v United States 301 F2d 257 United States Court of Appeals, Seventh Circuit United States 27 Apr 1962 WorldLII flag
Ladish Co v United States [1962] USCA7 90 United States Court of Appeals, Seventh Circuit United States 29 Mar 1962 WorldLII flag
Mount Vernon Gardens Inc v Commissioner of Internal Revenue 298 F2d 712 United States Court of Appeals, Sixth Circuit United States 9 Feb 1962 WorldLII flag 8
American Automobile Ass'n v United States 367 US 687; 81 SCt 1727 United States Supreme Court United States 9 Oct 1961 WorldLII flag 59
Commissioner of Internal Revenue v O Liquidating Corporation [1961] USCA3 219 United States Court of Appeals, Third Circuit United States 14 Jun 1961 WorldLII flag
United States v Consolidated Edison Co 366 US 380; 6 L Ed 2d 356; 81 SCt 1326 United States Supreme Court United States 22 May 1961 WorldLII flag 46
Chrysler Corporation v Commissioner of Internal Revenue 289 F2d 643 United States Court of Appeals, Sixth Circuit United States 11 May 1961 WorldLII flag
Commissioner of Internal Revenue v O Liquidating Corporation 292 F2d 225 United States Court of Appeals, Third Circuit United States 23 Feb 1961 WorldLII flag 15
Milwaukee Suburban Transport Corporation v Commissioner of Internal Revenue 283 F2d 279 United States Court of Appeals, Seventh Circuit United States 24 Oct 1960 WorldLII flag 7
Schlude v Commissioner of Internal Revenue 283 F2d 234 United States Court of Appeals, Eighth Circuit United States 19 Oct 1960 WorldLII flag 6
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc 281 F2d 556 United States Court of Appeals, Second Circuit United States 29 Jul 1960 WorldLII flag 7
Consolidated Edison Co of New York Inc v United States 279 F2d 152 United States Court of Appeals, Second Circuit United States 25 May 1960 WorldLII flag 8
Consolidated Edison Co of New York Inc v United States [1960] USCA2 268 United States Court of Appeals, Second Circuit United States 13 Apr 1960 WorldLII flag 1
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc [1960] USCA2 260 United States Court of Appeals, Second Circuit United States 11 Apr 1960 WorldLII flag
Cravens v Commissioner of Internal Revenue 272 F2d 895 United States Court of Appeals, Tenth Circuit United States 25 Nov 1959 WorldLII flag 12
United States v N Mattison G 273 F2d 13; 83 ALR 2d 706 United States Court of Appeals, Ninth Circuit United States 29 Oct 1959 WorldLII flag 4
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 flag 84
Bressner Radio Inc v Commissioner of Internal Revenue 267 F2d 520 United States Court of Appeals, Second Circuit United States 28 May 1959 WorldLII flag 17
United States v Texas Mexican Railway Co 263 F2d 31 United States Court of Appeals, Fifth Circuit United States 30 Jan 1959 WorldLII flag 5
Bressner Radio Inc v Commissioner of Internal Revenue [1958] USCA2 591 United States Court of Appeals, Second Circuit United States 13 Nov 1958 WorldLII flag 2
United States v Minneapolis & St Louis Railway Co 260 F2d 663 United States Court of Appeals, Eighth Circuit United States 31 Oct 1958 WorldLII flag 2
Whitaker v Commissioner of Internal Revenue 259 F2d 379 United States Court of Appeals, Fifth Circuit United States 16 Sep 1958 WorldLII flag 13
United States v Delta Air Lines [1958] USCA5 397 United States Court of Appeals, Fifth Circuit United States 24 Jun 1958 WorldLII flag
Rose v United States Rose W 256 F2d 223 United States Court of Appeals, Third Circuit United States 16 Jun 1958 WorldLII flag 11
United States v Delta Air Lines 255 F2d 501 United States Court of Appeals, Fifth Circuit United States 23 May 1958 WorldLII flag 3
Midwest Motor Express v Commissioner of Internal Revenue 251 F2d 405 United States Court of Appeals, Eighth Circuit United States 16 Apr 1958 WorldLII flag 8
Guardian Investment Corporation v L Phinney [1958] USCA5 219 United States Court of Appeals, Fifth Circuit United States 14 Apr 1958 WorldLII flag 4
Rose v United States Rose W [1958] USCA3 126 United States Court of Appeals, Third Circuit United States 20 Mar 1958 WorldLII flag
Guardian Investment Corporation v L Phinney 253 F2d 326 United States Court of Appeals, Fifth Circuit United States 12 Mar 1958 WorldLII flag 14
Midwest Motor Express v Commissioner of Internal Revenue [1958] USCA8 12 United States Court of Appeals, Eighth Circuit United States 15 Jan 1958 WorldLII flag
Capitol Coal Corporation v Commissioner of Internal Revenue [1957] USCA2 632 United States Court of Appeals, Second Circuit United States 6 Dec 1957 WorldLII flag
Mills v Commissioner of Internal Revenue 250 F2d 55 United States Court of Appeals, First Circuit United States 4 Dec 1957 WorldLII flag 1
Patten Fine Papers v Commissioner of Internal Revenue 249 F2d 776 United States Court of Appeals, Seventh Circuit United States 26 Nov 1957 WorldLII flag 10
Capitol Coal Corporation v Commissioner of Internal Revenue 250 F2d 361 United States Court of Appeals, Second Circuit United States 13 Nov 1957 WorldLII flag 1
Long Poultry Farms v Commissioner of Internal Revenue 249 F2d 726 United States Court of Appeals, Fourth Circuit United States 8 Nov 1957 WorldLII flag 10
Long Poultry Farms v Commissioner of Internal Revenue [1957] USCA4 244 United States Court of Appeals, Fourth Circuit United States 15 Oct 1957 WorldLII flag
Ismert-Hincke Milling Co v United States 246 F2d 754 United States Court of Appeals, Tenth Circuit United States 11 Jul 1957 WorldLII flag 5
Waldheim Realty and Investment Co v Commissioner of Internal Revenue 245 F2d 823 United States Court of Appeals, Eighth Circuit United States 4 Jun 1957 WorldLII flag 5
Goodrich v Commissioner of Internal Revenue 243 F2d 686 United States Court of Appeals, Eighth Circuit United States 25 Apr 1957 WorldLII flag 15
Bird v United States 241 F2d 516 United States Court of Appeals, First Circuit United States 6 Mar 1957 WorldLII flag 6
Drybrough v Commissioner of Internal Revenue 238 F2d 735 United States Court of Appeals, Sixth Circuit United States 3 Dec 1956 WorldLII flag 16
Harry Stevens v W Johnson 238 F2d 436 United States Court of Appeals, Second Circuit United States 9 Nov 1956 WorldLII flag 2
Hilinski v Commissioner of Internal Revenue 237 F2d 703 United States Court of Appeals, Sixth Circuit United States 26 Oct 1956 WorldLII flag 5
Harry Stevens v W Johnson [1956] USCA2 435 United States Court of Appeals, Second Circuit United States 2 Oct 1956 WorldLII flag
Heublein v Commissioner of Internal Revenue [1956] USCA2 293 United States Court of Appeals, Second Circuit United States 15 May 1956 WorldLII flag
Murray v Commissioner of Internal Revenue 232 F2d 742 United States Court of Appeals, Ninth Circuit United States 15 May 1956 WorldLII flag 1
Murray v Commissioner of Internal Revenue [1956] USCA9 107 United States Court of Appeals, Ninth Circuit United States 30 Mar 1956 WorldLII flag
Heublein v Commissioner of Internal Revenue 233 F2d 426 United States Court of Appeals, Second Circuit United States 15 Mar 1956 WorldLII flag 2
Automobile Club of Michigan v Commissioner of Internal Revenue 230 F2d 585 United States Court of Appeals, Sixth Circuit United States 17 Feb 1956 WorldLII flag 13
Sharp v Commissioner of Internal Revenue 224 F2d 920 United States Court of Appeals, Sixth Circuit United States 19 Aug 1955 WorldLII flag 2
Commissioner of Internal Revenue v Pacific Affiliate Pacific Affiliate 224 F2d 578 United States Court of Appeals, Ninth Circuit United States 20 Jul 1955 WorldLII flag 4
Loewenstein Son v Commissioner of Internal Revenue 222 F2d 919 United States Court of Appeals, Sixth Circuit United States 31 May 1955 WorldLII flag 1
United States v Olympic Radio & Television, Inc 349 US 232; 99 L Ed 1024; 75 SCt 733 United States Supreme Court United States 23 May 1955 WorldLII flag 59
Lewyt Corporation v Commissioner 349 US 237; 99 L Ed 1029; 75 SCt 736 United States Supreme Court United States 23 May 1955 WorldLII flag 49
Beacon Publishing Co v Commissioner of Internal Revenue 218 F2d 697 United States Court of Appeals, Tenth Circuit United States 3 Jan 1955 WorldLII flag 26
Campana Corporation v Commissioner of Internal Revenue 210 F2d 897 United States Court of Appeals, Seventh Circuit United States 26 Feb 1954 WorldLII flag
United States v Harmon 205 F2d 919 United States Court of Appeals, Tenth Circuit United States 26 Jun 1953 WorldLII flag 9
Fourth Ave Amusement Co v Glenn 201 F2d 600 United States Court of Appeals, Sixth Circuit United States 2 Feb 1953 WorldLII flag 4
Welp v United States 201 F2d 128 United States Court of Appeals, Eighth Circuit United States 16 Jan 1953 WorldLII flag 12
Arthur Kahn Co v Switzer Brothers [1952] USCA6 141 United States Court of Appeals, Sixth Circuit United States 5 Dec 1952 WorldLII flag
Central Cuba Sugar Co v Commissioner of Internal Revenue [1952] USCA2 395 United States Court of Appeals, Second Circuit United States 10 Nov 1952 WorldLII flag
National City Lines v United States [1952] USCA3 254 United States Court of Appeals, Third Circuit United States 5 Aug 1952 WorldLII flag
McAdams v Commissioner of Internal Revenue 198 F2d 54 United States Court of Appeals, Fifth Circuit United States 24 Jun 1952 WorldLII flag 5
Central Cuba Sugar Co v Commissioner of Internal Revenue 198 F2d 214 United States Court of Appeals, Second Circuit United States 4 Jun 1952 WorldLII flag 26
Commissioner of Internal Revenue v Schuyler 196 F2d 85 United States Court of Appeals, Second Circuit United States 14 Apr 1952 WorldLII flag 16
Pierce Estates v Commissioner of Internal Revenue [1952] USCA3 128 United States Court of Appeals, Third Circuit United States 8 Apr 1952 WorldLII flag
Commissioner of Internal Revenue v Schuyler [1952] USCA2 144 United States Court of Appeals, Second Circuit United States 11 Mar 1952 WorldLII flag
Pierce Estates v Commissioner of Internal Revenue (1952) 195 F2d 475 United States Court of Appeals, Third Circuit United States 6 Mar 1952 WorldLII flag 19
National City Lines v United States 197 F2d 754 United States Court of Appeals, Third Circuit United States 21 Jan 1952 WorldLII flag 5
Harrold v Commissioner of Internal Revenue 192 F2d 1002 United States Court of Appeals, Fourth Circuit United States 7 Dec 1951 WorldLII flag 25
Harrold v Commissioner of Internal Revenue [1951] USCA4 156 United States Court of Appeals, Fourth Circuit United States 4 Oct 1951 WorldLII flag
Commissioner of Internal Revenue v Switlik [1950] USCA3 250 United States Court of Appeals, Third Circuit United States 12 Sep 1950 WorldLII flag
Commissioner of Internal Revenue v Mnookin's Estate 184 F2d 89 United States Court of Appeals, Eighth Circuit United States 23 Aug 1950 WorldLII flag 31
Curtis v Commissioner of Internal Revenue 183 F2d 7; 23 ALR 2d 427 United States Court of Appeals, Seventh Circuit United States 27 Jun 1950 WorldLII flag 1
Park Hosiery Mills v Commissioner of Internal Revenue 183 F2d 583 United States Court of Appeals, Sixth Circuit United States 2 Jun 1950 WorldLII flag
Commissioner of Internal Revenue v Switlik 184 F2d 299 United States Court of Appeals, Third Circuit United States 24 May 1950 WorldLII flag 8
Rothensies v Electric Storage Battery Co 329 US 296; 91 L Ed 296; 67 SCt 271 United States Supreme Court United States 16 Dec 1946 WorldLII flag 70
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 flag 90
McDonald v Commissioner 323 US 57; 89 L Ed 68; 65 SCt 96 United States Supreme Court United States 20 Nov 1944 WorldLII flag 57

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dixie Pine Products Co v Commissioner 320 US 516; 88 L Ed 270; 64 SCt 364 United States Supreme Court United States 3 Jan 1944 WorldLII flag 96
Cir 1943), Comm'r v Security Flour Mills Co 135 F2d 165 United States circa 1943 Westlaw flag 7
(1941) 45 Bta 671 (1941) 45 BTA 671 United States circa 1941 flag 3
Guaranty Trust Co of New York v Commissioner 303 US 493; 82 L Ed 975; 58 SCt 673 United States Supreme Court United States 28 Mar 1938 WorldLII flag 19
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Tait v Western Maryland R Co 289 US 620; 77 L Ed 1405; 53 SCt 706 United States Supreme Court United States 29 May 1933 WorldLII flag 81
Woolford Realty Co v Rose 286 US 319; 76 L Ed 1128; 52 SCt 568 United States Supreme Court United States 16 May 1932 WorldLII flag 18
Burnet v Thompson Oil & Gas Co 283 US 301; 75 L Ed 1049; 51 SCt 418 United States Supreme Court United States 13 Apr 1931 WorldLII flag 10
Burnet v Sanford & Brooks Co 282 US 359; 75 L Ed 383; 51 SCt 150 United States Supreme Court United States 5 Jan 1931 WorldLII flag 90
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 flag 25
320 US 724 320 US 724; 88 L Ed 427; 64 SCt 55 United States Supreme Court United States circa 1930 Westlaw flag 6
320 US 518 320 US 518; 64 SCt 365 United States Supreme Court United States circa 1930 Westlaw flag 1
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States Westlaw flag 139
Helvering v Cannon Valley Milling Co 129 F2d 642 United States Westlaw flag 6

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