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Boehm v Commissioner     92

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tamoxifen Citrate Antitrust Litigation Af L-Agc v Lp Plc	429 F3d 370	United States Court of Appeals, Second Circuit	United States	2 Nov 2005	WorldLII		2
Jeppsen v Commissioner of Internal Revenue	128 F3d 1410; 80 AFTR2d 97-7710	United States Court of Appeals, Tenth Circuit	United States	31 Oct 1997	WorldLII		2
Delk v Commissioner of Internal Revenue	113 F3d 984; 65 USLW 2757; 79 AFTR2d 97-2483	United States Court of Appeals, Ninth Circuit	United States	7 May 1997	WorldLII		2
Ginsberg v Commissioner of the Internal Revenue Service	[1993] USCA6 1373	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1993	WorldLII
Halliburton Co v Commissioner of Internal Revenue	946 F2d 395; 68 AFTR2d 91-5798	United States Court of Appeals, Fifth Circuit	United States	4 Nov 1991	WorldLII		3
Cole v Commissioner of Internal Revenue	871 F2d 64; 63 AFTR2d 89-1172	United States Court of Appeals, Seventh Circuit	United States	11 Apr 1989	WorldLII		7
Figgie International Inc v Commissioner of Internal Revenue	807 F2d 59; 58 AFTR2d 86-6262	United States Court of Appeals, Sixth Circuit	United States	23 Feb 1987	WorldLII		2
Jacobs v Commissioner of Internal Revenue	698 F2d 850	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1983	WorldLII		2
Hills v Commissioner of Internal Revenue	691 F2d 997	United States Court of Appeals, Eleventh Circuit	United States	15 Nov 1982	WorldLII		4
Ohio Teamsters Educational and Safety Training Trust Fund v Commissioner of Internal Revenue	692 F2d 432	United States Court of Appeals, Sixth Circuit	United States	8 Nov 1982	WorldLII		11
Dawn v Commissioner of Internal Revenue	675 F2d 1077	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1982	WorldLII		5
Korn v Commissioner of Internal Revenue	524 F2d 888	United States Court of Appeals, Ninth Circuit	United States	23 Oct 1975	WorldLII		1
Ramsay Scarlett and Co Inc v Commissioner of Internal Revenue	521 F2d 786	United States Court of Appeals, Fourth Circuit	United States	5 Aug 1975	WorldLII		5
Aj Industries Inc v United States	503 F2d 660	United States Court of Appeals, Ninth Circuit	United States	12 Sep 1974	WorldLII		9
Moravec v Commissioner of Internal Revenue	500 F2d 1298	United States Court of Appeals, Seventh Circuit	United States	26 Jul 1974	WorldLII
Central Tablet Mfg Co v United States	417 US 673; 94 SCt 2516; 41 L Ed 2d 398	United States Supreme Court	United States	19 Jun 1974	WorldLII		14
Howard v United States	497 F2d 1270	United States Court of Appeals, Seventh Circuit	United States	20 May 1974	WorldLII		2
Riss v Commissioner of Internal Revenue	478 F2d 1160	United States Court of Appeals, Eighth Circuit	United States	19 Apr 1973	WorldLII		12
Dustin v Commissioner of Internal Revenue	467 F2d 47	United States Court of Appeals, Ninth Circuit	United States	8 Nov 1972	WorldLII		5
Steadman v Commissioner of Internal Revenue	424 F2d 1	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1970	WorldLII		4
Estate of Fuchs v Commissioner of Internal Revenue	[1969] USCA2 442	United States Court of Appeals, Second Circuit	United States	27 Jun 1969	WorldLII		1
Genecov v United States	412 F2d 556	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1969	WorldLII		4
Estate of Fuchs v Commissioner of Internal Revenue	413 F2d 503	United States Court of Appeals, Second Circuit	United States	21 May 1969	WorldLII		4
Donisi v Commissioner of Internal Revenue	405 F2d 481	United States Court of Appeals, Sixth Circuit	United States	12 Dec 1968	WorldLII		4
Estate Broadhead v Commissioner of Internal Revenue	391 F2d 841	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1968	WorldLII		16
Morrison v United States	355 F2d 218	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1966	WorldLII		7
Foresun Inc v Commissioner of Internal Revenue	348 F2d 1006	United States Court of Appeals, Sixth Circuit	United States	22 Jul 1965	WorldLII		8
Yara Engineering Corporation v Commissioner of Internal Revenue	344 F2d 113	United States Court of Appeals, Third Circuit	United States	15 Apr 1965	WorldLII		6
Yara Engineering Corporation v Commissioner of Internal Revenue	[1964] USCA3 459	United States Court of Appeals, Third Circuit	United States	10 Dec 1964	WorldLII
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
Diamond Bros Co v Commissioner of Internal Revenue	[1963] USCA3 350	United States Court of Appeals, Third Circuit	United States	24 Sep 1963	WorldLII
Diamond Bros Co v Commissioner of Internal Revenue	322 F2d 725	United States Court of Appeals, Third Circuit	United States	6 Jun 1963	WorldLII		11
Carpenter v Commissioner of Internal Revenue	322 F2d 733	United States Court of Appeals, Third Circuit	United States	21 Mar 1963	WorldLII		10
Estate Sheaffer II v Commissioner of Internal Revenue	313 F2d 738	United States Court of Appeals, Eighth Circuit	United States	6 Mar 1963	WorldLII		8
Estate Sheaffer II v Commissioner of Internal Revenue	[1963] USCA8 48	United States Court of Appeals, Eighth Circuit	United States	13 Feb 1963	WorldLII
United States v H F Keeler H	[1962] USCA9 368	United States Court of Appeals, Ninth Circuit	United States	26 Oct 1962	WorldLII
United States v H F Keeler H	308 F2d 424	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1962	WorldLII		4
Boswell Co v Commissioner of Internal Revenue	302 F2d 682	United States Court of Appeals, Ninth Circuit	United States	17 Apr 1962	WorldLII		1
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 Granat v Commissioner of Internal Revenue	298 F2d 397	United States Court of Appeals, Second Circuit	United States	31 Jan 1962	WorldLII		5
Estate Carter v Commissioner of Internal Revenue	[1962] USCA8 17	United States Court of Appeals, Eighth Circuit	United States	18 Jan 1962	WorldLII		2
Dixon v United States	296 F2d 556	United States Court of Appeals, Eighth Circuit	United States	7 Dec 1961	WorldLII		3
American Metal Products Corporation v Commissioner of Internal Revenue	287 F2d 860	United States Court of Appeals, Eighth Circuit	United States	29 Mar 1961	WorldLII		9
Maurer v United States	284 F2d 122	United States Court of Appeals, Tenth Circuit	United States	4 Nov 1960	WorldLII		7
Vitter v United States	279 F2d 445	United States Court of Appeals, Fifth Circuit	United States	5 Aug 1960	WorldLII		9
Vitter v United States	[1960] USCA5 329	United States Court of Appeals, Fifth Circuit	United States	20 Jun 1960	WorldLII
Goemans v Commissioner of Internal Revenue	279 F2d 12	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII
Denver Rio Grande Western Railroad Co v Commissioner of Internal Revenue	279 F2d 368	United States Court of Appeals, Tenth Circuit	United States	27 May 1960	WorldLII		9
Sachs v Commissioner of Internal Revenue	277 F2d 879	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1960	WorldLII		34
Denise Coal Co v Commissioner of Internal Revenue	271 F2d 930	United States Court of Appeals, Third Circuit	United States	18 Nov 1959	WorldLII		12
Denise Coal Co v Commissioner of Internal Revenue	[1959] USCA3 290	United States Court of Appeals, Third Circuit	United States	19 Oct 1959	WorldLII		1
O'Neill v Commissioner of Internal Revenue	271 F2d 44	United States Court of Appeals, Ninth Circuit	United States	13 Oct 1959	WorldLII		10
Estate Scofield v Commissioner of Internal Revenue	266 F2d 154	United States Court of Appeals, Sixth Circuit	United States	3 Apr 1959	WorldLII		15
Textron v Homes Beautiful B D	261 F2d 646	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1958	WorldLII		4
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
Finney v Commissioner of Internal Revenue	253 F2d 639	United States Court of Appeals, Ninth Circuit	United States	19 Mar 1958	WorldLII		1
Lusk v Commissioner of Internal Revenue	[1958] USCA7 28	United States Court of Appeals, Seventh Circuit	United States	31 Jan 1958	WorldLII		2
Lusk v Commissioner of Internal Revenue	250 F2d 591	United States Court of Appeals, Seventh Circuit	United States	14 Nov 1957	WorldLII		7
Ismert-Hincke Milling Co v United States	246 F2d 754	United States Court of Appeals, Tenth Circuit	United States	11 Jul 1957	WorldLII		5
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
Paster v Commissioner of Internal Revenue	245 F2d 381	United States Court of Appeals, Eighth Circuit	United States	21 Jun 1957	WorldLII		6
Nowland v Commissioner of Internal Revenue	244 F2d 450	United States Court of Appeals, Fourth Circuit	United States	15 May 1957	WorldLII		2
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII		5
Nowland v Commissioner of Internal Revenue	[1957] USCA4 94	United States Court of Appeals, Fourth Circuit	United States	14 Mar 1957	WorldLII
Davis v Commissioner of Internal Revenue	241 F2d 701	United States Court of Appeals, Seventh Circuit	United States	1 Mar 1957	WorldLII		5
James Petroleum Corporation v Commissioner of Internal Revenue	238 F2d 678	United States Court of Appeals, Second Circuit	United States	13 Nov 1956	WorldLII		1
James Petroleum Corporation v Commissioner of Internal Revenue	[1956] USCA2 456	United States Court of Appeals, Second Circuit	United States	9 Oct 1956	WorldLII
Panhandle Eastern Pipe Line Co v Federal Power Commission	232 F2d 467; 13 PUR3d 497	United States Court of Appeals, Third Circuit	United States	5 Jun 1956	WorldLII		11
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
Panhandle Eastern Pipe Line Co v Federal Power Commission	[1955] USCA3 270	United States Court of Appeals, Third Circuit	United States	20 Oct 1955	WorldLII
Weiss v Commissioner of Internal Revenue	[1955] USCA8 105	United States Court of Appeals, Eighth Circuit	United States	13 May 1955	WorldLII		1
Weiss v Commissioner of Internal Revenue	221 F2d 152	United States Court of Appeals, Eighth Circuit	United States	15 Apr 1955	WorldLII		12
Talache Mines v United States	218 F2d 491	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1955	WorldLII		4
Talache Mines v United States	[1954] USCA9 396	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1954	WorldLII
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
Cooper Enterprises v Commissioner of Internal Revenue	215 F2d 723	United States Court of Appeals, Eighth Circuit	United States	13 Sep 1954	WorldLII		1
Boesel v Commissioner of Internal Revenue	208 F2d 817	United States Court of Appeals, Second Circuit	United States	8 Jan 1954	WorldLII		2
Cooper v Commissioner of Internal Revenue	209 F2d 154	United States Court of Appeals, Fourth Circuit	United States	4 Jan 1954	WorldLII		2
Boesel v Commissioner of Internal Revenue	[1953] USCA2 447	United States Court of Appeals, Second Circuit	United States	9 Dec 1953	WorldLII
Cooper v Commissioner of Internal Revenue	[1953] USCA4 246	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1953	WorldLII
Lacy v United States	207 F2d 352	United States Court of Appeals, Seventh Circuit	United States	15 Oct 1953	WorldLII		5
Boston v Commissioner of Internal Revenue	206 F2d 617	United States Court of Appeals, First Circuit	United States	29 Jul 1953	WorldLII		7
Alison v United States	344 US 167; 97 L Ed 186; 73 SCt 191	United States Supreme Court	United States	8 Dec 1952	WorldLII		21
Penn v Commissioner of Internal Revenue	199 F2d 210	United States Court of Appeals, Eighth Circuit	United States	23 Oct 1952	WorldLII
Mine Hill Schuylkill Haven Co v Smith	184 F2d 422	United States Court of Appeals, Third Circuit	United States	4 Oct 1950	WorldLII		8
Mine Hill Schuylkill Haven Co v Smith	[1950] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1950	WorldLII
Commissioner v Munter	331 US 210; 91 L Ed 1441; 67 SCt 1175	United States Supreme Court	United States	5 May 1947	WorldLII		6
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 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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
Burnet v Houston	283 US 223; 75 L Ed 991; 51 SCt 413	United States Supreme Court	United States	13 Apr 1931	WorldLII		53
Lucas v American Code Co	280 US 445; 74 L Ed 538; 50 SCt 202	United States Supreme Court	United States	24 Feb 1930	WorldLII		78
103 Sec 1923	103 SEC 1923		United States	circa 1923			8
May Department Stores Co v National Labor Relations Board	326 US 811; 66 SCt 468; 90 L Ed 495	United States Supreme Court	United States		Westlaw		13
Boehm v Comm'r	146 F2d 553		United States		Westlaw		7
Smith v Helvering	141 F2d 529; 78 USApp DC 342		United States		Westlaw		1
Internal Revenue Code; and Regulations	111 SEC 2923		United States				23
"Losses Resulting From Stock Becoming Worthless — Deductibility Under Federal Income Tax Laws,"	8 Fordham Law Review 199	Fordham Law Review	United States		HeinOnline / LexisNexis		1