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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
26 USC 1946 26 USC 1946 United States Code United States circa 1946 LII (Cornell) flag 64
Lilly v Commissioner of Internal Revenue 188 F2d 269 United States Court of Appeals, Fourth Circuit United States 2 Apr 1951 WorldLII flag 9
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
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
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
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
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
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
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
Goodrich v Edwards 41 SCt 390 United States Supreme Court United States 28 Mar 1921 WorldLII flag 13
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
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
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
Herber v Jones, DCWDOkl 103 FSupp 210 United States circa 1921 Westlaw flag 7
Sullenger v Commissioner 11 Tax Cas 1076 United Kingdom circa 1921 flag 17
Anderson Oldsmobile, Inc , v Hofferbert, DC 102 FSupp 902 United States Westlaw flag 3
Slavin v Commissioner 43 BTA 1100 United States flag 2
41 SCt 390 41 SCt 390 United States Westlaw flag 6
Steinberg v United States 14 F2d 564 United States Westlaw flag 8
Weather-Seal Manufacturing Co v Commissioner 16 Tax Cas 1312 United Kingdom flag 6
127 f2d 393 127 F2d 393 United States Westlaw flag 11
Cohen v Commissioner of Internal Revenue 176 F2d 394 United States Westlaw flag 20
City Ice Delivery Co v United States 176 F2d 347 United States Westlaw flag 10

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