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Hofferbert v Anderson Oldsmobile   flag 

[1952] USCA4 72
United States Court of Appeals, Fourth Circuit
United States
7th April, 1952

Legislation Cited

Legislation Name Provision
Constitution
Sixteenth Amendment

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
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 flag 108
Burnet v Logan 283 US 404; 75 L Ed 1143; 51 SCt 550 United States Supreme Court United States 18 May 1931 WorldLII flag 76
Doyle v Mitchell Bros Co 247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054 United States Supreme Court United States 20 May 1918 WorldLII flag 67
26 USC 1946 26 USC 1946 United States Code United States circa 1946 LII (Cornell) flag 64
Textile Mills Securities Corporation v Commissioner 314 US 326; 86 L Ed 249; 62 SCt 272 United States Supreme Court United States 8 Dec 1941 WorldLII flag 53
Lilly v Commissioner 343 US 90; 96 L Ed 769; 72 SCt 497 United States Supreme Court United States 10 Mar 1952 WorldLII flag 43
Merchants' Loan & Trust Co v Smietanka (1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75 United States Supreme Court United States 28 Mar 1921 WorldLII flag 43
Southern Pacific Co v Lowe (1918) 247 US 330; 62 L Ed 1142; 38 SCt 540 United States Supreme Court United States 3 Jun 1918 WorldLII flag 37
United States v Safety Car Heating & Lighting Co 297 US 88; 80 L Ed 500; 56 SCt 353 United States Supreme Court United States 6 Jan 1936 WorldLII flag 33
Cohen v Commissioner of Internal Revenue 176 F2d 394 United States circa 1936 Westlaw flag 20
Sullenger v Commissioner 11 Tax Cas 1076 United Kingdom circa 1936 flag 17
Goodrich v Edwards 41 SCt 390 United States Supreme Court United States 28 Mar 1921 WorldLII flag 13
127 f2d 393 127 F2d 393 United States circa 1936 Westlaw flag 11
City Ice Delivery Co v United States 176 F2d 347 United States circa 1936 Westlaw flag 10
Lilly v Commissioner of Internal Revenue 188 F2d 269 United States Court of Appeals, Fourth Circuit United States 2 Apr 1951 WorldLII flag 9
Steinberg v United States 14 F2d 564 United States circa 1951 Westlaw flag 8
Herber v Jones, DCWDOkl 103 FSupp 210 United States circa 1951 Westlaw flag 7
41 SCt 390 41 SCt 390 United States circa 1951 Westlaw flag 6
Weather-Seal Manufacturing Co v Commissioner 16 Tax Cas 1312 United Kingdom flag 6
Anderson Oldsmobile, Inc , v Hofferbert, DC 102 FSupp 902 United States Westlaw flag 3
Slavin v Commissioner 43 BTA 1100 United States flag 2

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