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Hofferbert v Anderson Oldsmobile   flag  8

197 F2d 504
United States Court of Appeals, Fourth Circuit
United States
11th June, 1952

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Internal Revenue v Guminski 198 F2d 265 United States Court of Appeals, Fifth Circuit United States 24 Jul 1952 WorldLII flag 10
Jones v Herber 198 F2d 544 United States Court of Appeals, Tenth Circuit United States 10 Jul 1952 WorldLII flag 10
Poorbaugh v United States 423 F2d 157 United States Court of Appeals, Third Circuit United States 7 Oct 1969 WorldLII flag 2
Poorbaugh v United States [1970] USCA3 138 United States Court of Appeals, Third Circuit United States 6 Mar 1970 WorldLII flag
Roybark v United States [1954] USCA9 381 United States Court of Appeals, Ninth Circuit United States 20 Dec 1954 WorldLII flag
Roybark v United States [1955] USCA9 93 United States Court of Appeals, Ninth Circuit United States 23 Feb 1955 WorldLII flag 1
United States v A Harris [1954] USCA5 439 United States Court of Appeals, Fifth Circuit United States 16 Nov 1954 WorldLII flag
United States v A Harris 216 F2d 690 United States Court of Appeals, Fifth Circuit United States 4 Jan 1955 WorldLII flag 8

Legislation Cited

Legislation Name Provision
Constitution
Sixteenth Amendment

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Anderson Oldsmobile, Inc , v Hofferbert, DC 102 FSupp 902 United States Westlaw flag 3
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
City Ice Delivery Co v United States 176 F2d 347 United States Westlaw flag 10
Cohen v Commissioner of Internal Revenue 176 F2d 394 United States Westlaw flag 20
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
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
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
Goodrich v Edwards 41 SCt 390 United States Supreme Court United States 28 Mar 1921 WorldLII flag 13
Herber v Jones, DCWDOkl 103 FSupp 210 United States circa 1946 Westlaw flag 7
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
Lilly v Commissioner of Internal Revenue 188 F2d 269 United States Court of Appeals, Fourth Circuit United States 2 Apr 1951 WorldLII flag 9
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
Rutkin v United States 343 US 130; 96 L Ed 833; 72 SCt 571 United States Supreme Court United States 12 May 1952 WorldLII flag 126
Slavin v Commissioner 43 BTA 1100 United States circa 1921 flag 2
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
Steinberg v United States 14 F2d 564 United States circa 1921 Westlaw flag 8
Sullenger v Commissioner 11 Tax Cas 1076 United Kingdom circa 1921 flag 17
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
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
Weather-Seal Manufacturing Co v Commissioner 16 Tax Cas 1312 United Kingdom flag 6
26 USC 1946 26 USC 1946 United States Code United States circa 1946 LII (Cornell) flag 64
41 SCt 390 41 SCt 390 United States Westlaw flag 6
127 f2d 393 127 F2d 393 United States Westlaw flag 11

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