LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Healy v Commissioner   flag  76

345 US 278; 97 L Ed 1007; 73 SCt 671
United States Supreme Court
United States
18th May, 1953

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United States v George 420 F3d 991 United States Court of Appeals, Ninth Circuit United States 23 Aug 2005 WorldLII flag 1
Inductotherm Industries Inc v United States 351 F3d 120 United States Court of Appeals, Third Circuit United States 8 Dec 2003 WorldLII flag
SPS Jose Rosario and Herminia Rosario v Court of Appeals, Lourdes Villahermosa, Aida Villahermosa, Rodulfo Villahermosa, Natividad v Ceballos, and Jesus Villahermosa [1999] PHSC 521 Supreme Court of the Philippines Philippines 19 Jul 1999 AsianLII flag
United States v Martinez-Rios 143 F3d 662; 81 AFTR2d 98-2083 United States Court of Appeals, Second Circuit United States 4 May 1998 WorldLII flag 26
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag 52
United States v Bcci Holdings Sa Sa D S & L 46 F3d 1185; 310 USApp DC 268 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 14 Feb 1995 WorldLII flag 10
Alexander Shokai Inc v Commissioner of Internal Revenue 34 F3d 1480; 74 AFTR2d 94-6150 United States Court of Appeals, Ninth Circuit United States 2 Sep 1994 WorldLII flag 8
Andres Sumaoang v Hon Judge, Regional Trial Court, Branch Xxxi, Guimba, Nueva Ecija and Atty Jorge a Pascua [1992] PHSC 693 Supreme Court of the Philippines Philippines 26 Oct 1992 AsianLII flag
Murphree v United States 867 F2d 883; 63 AFTR2d 89-957 United States Court of Appeals, Fifth Circuit United States 15 Mar 1989 WorldLII flag
Landreth v Commissioner 859 F2d 643; 62 AFTR2d 88-5641 United States Court of Appeals, Ninth Circuit United States 4 Oct 1988 WorldLII flag 25
Landreth v Commissioner Internal Revenue Service 845 F2d 828; 56 USLW 2643; 61 AFTR2d 88-1051 United States Court of Appeals, Ninth Circuit United States 26 Apr 1988 WorldLII flag 4
Cleave v United States 718 F2d 193 United States Court of Appeals, Sixth Circuit United States 5 Oct 1983 WorldLII flag 5
Hillsboro Nat Bank v Commissioner 460 US 370; 103 SCt 1134; 75 L Ed 2d 130 United States Supreme Court United States 7 Mar 1983 WorldLII flag 32
Brent v Commissioner of Internal Revenue 630 F2d 356 United States Court of Appeals, Fifth Circuit United States 13 Nov 1980 WorldLII flag
Rosen v Commissioner of Internal Revenue 611 F2d 942 United States Court of Appeals, First Circuit United States 4 Jan 1980 WorldLII flag 2
Wentworth v Commissioner of Internal Revenue 510 F2d 883 United States Court of Appeals, Sixth Circuit United States 12 Feb 1975 WorldLII flag 1
Coates Trust v Commissioner of Internal Revenue 480 F2d 468 United States Court of Appeals, Ninth Circuit United States 5 Jun 1973 WorldLII flag 1
Bohan v United States 456 F2d 851 United States Court of Appeals, Eighth Circuit United States 9 Mar 1972 WorldLII flag 2
Kappel v United States 437 F2d 1222 United States Court of Appeals, Third Circuit United States 16 Mar 1971 WorldLII flag 6
Kappel v United States [1970] USCA3 643 United States Court of Appeals, Third Circuit United States 11 Dec 1970 WorldLII flag
Stephens Marine Inc v Commissioner of Internal Revenue 430 F2d 679 United States Court of Appeals, Ninth Circuit United States 16 Sep 1970 WorldLII flag 3
Stephens Marine Inc v Commissioner of Internal Revenue [1970] USCA9 787 United States Court of Appeals, Ninth Circuit United States 26 Aug 1970 WorldLII flag
Mitchell v Commissioner of Internal Revenue 428 F2d 259 United States Court of Appeals, Sixth Circuit United States 18 Jun 1970 WorldLII flag 7
Bramlette Building Corporation v Commissioner of Internal Revenue [1970] USCA5 663 United States Court of Appeals, Fifth Circuit United States 19 May 1970 WorldLII flag
Bramlette Building Corporation v Commissioner of Internal Revenue 424 F2d 751 United States Court of Appeals, Fifth Circuit United States 20 Apr 1970 WorldLII flag 4
United States v Skelly Oil Co 394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379 United States Supreme Court United States 2 Jun 1969 WorldLII flag 36
Angelus Funeral Home v Commissioner of Internal Revenue [1969] USCA9 165 United States Court of Appeals, Ninth Circuit United States 27 Feb 1969 WorldLII flag
Angelus Funeral Home v Commissioner of Internal Revenue 407 F2d 210 United States Court of Appeals, Ninth Circuit United States 10 Feb 1969 WorldLII flag 1
Skelly Oil Co v United States [1968] USCA10 100 United States Court of Appeals, Tenth Circuit United States 3 Apr 1968 WorldLII flag
Commissioner of Internal Revenue v Gordon Gordon 382 F2d 499 United States Court of Appeals, Second Circuit United States 26 Jul 1967 WorldLII flag 3
Skelly Oil Co v United States 392 F2d 128 United States Court of Appeals, Tenth Circuit United States 20 Apr 1967 WorldLII flag 2
Commissioner of Internal Revenue v Gordon Gordon [1967] USCA2 64 United States Court of Appeals, Second Circuit United States 24 Jan 1967 WorldLII flag 1
Noble v Commissioner of Internal Revenue 368 F2d 439 United States Court of Appeals, Ninth Circuit United States 7 Nov 1966 WorldLII flag 6
Buder v United States [1966] USCA8 16 United States Court of Appeals, Eighth Circuit United States 25 Jan 1966 WorldLII flag
Buder v United States 354 F2d 941 United States Court of Appeals, Eighth Circuit United States 4 Jan 1966 WorldLII flag 4
Commissioner of Internal Revenue v J W Gaddy J W Gaddy 344 F2d 460 United States Court of Appeals, Fifth Circuit United States 12 Apr 1965 WorldLII flag 5
Equitable Life Insurance Co of Iowa v United States 340 F2d 9 United States Court of Appeals, Eighth Circuit United States 9 Feb 1965 WorldLII flag 7
Equitable Life Insurance Co of Iowa v United States [1965] USCA8 11 United States Court of Appeals, Eighth Circuit United States 15 Jan 1965 WorldLII flag
Stein v Commissioner of Internal Revenue 322 F2d 78 United States Court of Appeals, Fifth Circuit United States 10 Sep 1963 WorldLII flag 6
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue 317 F2d 829 United States Court of Appeals, Seventh Circuit United States 21 May 1963 WorldLII flag 9
Commissioner of Internal Revenue v Liftin [1963] USCA4 177 United States Court of Appeals, Fourth Circuit United States 29 Apr 1963 WorldLII flag
Frelbro Corporation v Commissioner of Internal Revenue 315 F2d 784 United States Court of Appeals, Second Circuit United States 1 Apr 1963 WorldLII flag 5
Frelbro Corporation v Commissioner of Internal Revenue [1963] USCA2 102 United States Court of Appeals, Second Circuit United States 31 Jan 1963 WorldLII flag
Commissioner of Internal Revenue v Liftin 317 F2d 234 United States Court of Appeals, Fourth Circuit United States 8 Jan 1963 WorldLII flag 6
Beck v United States 298 F2d 622 United States Court of Appeals, Ninth Circuit United States 14 Feb 1962 WorldLII flag 43
Beck v United States [1962] USCA9 21 United States Court of Appeals, Ninth Circuit United States 20 Jan 1962 WorldLII flag
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
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Schlude v Commissioner of Internal Revenue 283 F2d 234 United States Court of Appeals, Eighth Circuit United States 19 Oct 1960 WorldLII flag 6
Campbell v Fasken G Fasken 267 F2d 792 United States Court of Appeals, Fifth Circuit United States 20 Jul 1959 WorldLII flag 5
Campbell v Fasken G Fasken [1959] USCA5 339 United States Court of Appeals, Fifth Circuit United States 12 Jun 1959 WorldLII flag
Bayshore Gardens Inc v Commissioner of Internal Revenue 267 F2d 55 United States Court of Appeals, Second Circuit United States 29 May 1959 WorldLII flag 4
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
Bayshore Gardens Inc v Commissioner of Internal Revenue [1959] USCA2 289 United States Court of Appeals, Second Circuit United States 8 May 1959 WorldLII flag
Clark v Commissioner 266 F2d 698 United States Court of Appeals, Ninth Circuit United States 30 Apr 1959 WorldLII flag 50
Goldsworthy v Commissioner of Internal Revenue [1959] USCA9 63 United States Court of Appeals, Ninth Circuit United States 12 Feb 1959 WorldLII flag
Phillips v Commissioner of Internal Revenue 262 F2d 668 United States Court of Appeals, Ninth Circuit United States 2 Jan 1959 WorldLII flag 1
Goldsworthy v Commissioner of Internal Revenue 262 F2d 435 United States Court of Appeals, Ninth Circuit United States 1 Dec 1958 WorldLII flag 1
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
Whitaker v Commissioner of Internal Revenue 259 F2d 379 United States Court of Appeals, Fifth Circuit United States 16 Sep 1958 WorldLII flag 13
Salisbury v Tibbetts 259 F2d 59 United States Court of Appeals, Tenth Circuit United States 15 Aug 1958 WorldLII flag 3
Wood v Commissioner of Internal Revenue [1957] USCA5 449 United States Court of Appeals, Fifth Circuit United States 13 Aug 1957 WorldLII flag
Wood v Commissioner of Internal Revenue 245 F2d 888 United States Court of Appeals, Fifth Circuit United States 28 Jun 1957 WorldLII flag 12
Hartman v United States 245 F2d 349 United States Court of Appeals, Eighth Circuit United States 7 Jun 1957 WorldLII flag 9
Smith v A Gallagher 244 F2d 63 United States Court of Appeals, Sixth Circuit United States 24 Apr 1957 WorldLII flag
Drybrough v Commissioner of Internal Revenue 238 F2d 735 United States Court of Appeals, Sixth Circuit United States 3 Dec 1956 WorldLII flag 16
Phillips v Commissioner of Internal Revenue 238 F2d 473 United States Court of Appeals, Seventh Circuit United States 21 Nov 1956 WorldLII flag 2
Dawkins v Commissioner of Internal Revenue 238 F2d 174 United States Court of Appeals, Eighth Circuit United States 5 Nov 1956 WorldLII flag 18
Brown v United States 224 F2d 845 United States Court of Appeals, Sixth Circuit United States 12 Aug 1955 WorldLII flag 2
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
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
Magidson v Duggan 212 F2d 748 United States Court of Appeals, Eighth Circuit United States 1 Jul 1954 WorldLII flag 16
Magidson v Duggan [1954] USCA8 113 United States Court of Appeals, Eighth Circuit United States 11 May 1954 WorldLII flag
Dyer v United States [1953] USCA6 110 United States Court of Appeals, Sixth Circuit United States 3 Jun 1953 WorldLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
"Happy Partners or Strange Bedfellows: The Blending of Remedial and Institutional Features in the Evolving Constructive Trust" (1995-1996) 20 Melbourne University Law Review 735 O'Connor, Pamela Australia circa 1996 AustLII flag 9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Commissioner of Internal Revenue v Commissioner of Internal Revenue 194 F2d 662 United States Court of Appeals, Second Circuit United States 15 Feb 1952 WorldLII flag 2
Falls City Pontiac Co v Commissioner of Internal Revenue 194 F2d 536 United States Court of Appeals, Sixth Circuit United States 12 Feb 1952 WorldLII flag 3
(1952) 344 US 811; 73 SCt 15; 344 US 813; 73 SCt 25 (1952) 344 US 811; 73 SCt 15; 344 US 813; 73 SCt 25 United States Supreme Court United States circa 1952 Westlaw flag 4
United States v Lewis 340 US 590; 95 L Ed 560; 71 SCt 522; 95 L Ed 2d 560 United States Supreme Court United States 30 Apr 1951 WorldLII flag 72
Charles Smith Sons Co v Commissioner of Internal Revenue 184 F2d 1011 United States Court of Appeals, Sixth Circuit United States 20 Oct 1950 WorldLII flag 4
Reo Motors v Commissioner 338 US 442; 94 L Ed 245; 70 SCt 283 United States Supreme Court United States 9 Jan 1950 WorldLII flag 8
(1948) 11 Tax Cas 174 (1948) 11 Tax Cas 174 United Kingdom circa 1948 flag 2
Heiner v Mellon 304 US 271; 82 L Ed 1337; 58 SCt 926 United States Supreme Court United States 16 May 1938 WorldLII flag 32
North American Oil Consolidated v Burnet 286 US 417; 76 L Ed 1197; 52 SCt 613 United States Supreme Court United States 23 May 1932 WorldLII flag 137
Anderton & Halstead Ltd v Birrell (1932) 1 KB 271; (1932) 16 Tax Cas 200 United Kingdom circa 1932 LexisNexis / Westlaw flag 12
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
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
345 US 961 345 US 961; 97 L Ed 1381; 73 SCt 937 United States Supreme Court United States circa 1950 Westlaw flag 11

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback