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Commissioner of Internal Revenue v M Gross   flag  14

236 F2d 612
United States Court of Appeals, Second Circuit
United States
11th April, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spicer Accounting Inc v United States 918 F2d 90; 66 AFTR2d 90-5806 United States Court of Appeals, Ninth Circuit United States 1 Nov 1990 WorldLII flag 8
Falkoff v Commissioner of Internal Revenue 604 F2d 1045 United States Court of Appeals, Seventh Circuit United States 30 Aug 1979 WorldLII flag 3
Estate of Uris v Commissioner of Internal Revenue 605 F2d 1258 United States Court of Appeals, Second Circuit United States 16 Aug 1979 WorldLII flag 1
Borge v Commissioner of Internal Revenue 405 F2d 673 United States Court of Appeals, Second Circuit United States 17 Dec 1968 WorldLII flag 11
Borge v Commissioner of Internal Revenue [1968] USCA2 529 United States Court of Appeals, Second Circuit United States 30 Sep 1968 WorldLII flag 2
District of Columbia v Goldman D Goldman D 328 F2d 520; 117 USApp DC 219 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 17 Feb 1964 WorldLII flag 3
District of Columbia v Goldman D Goldman D [1963] USCADC 301 United States Court of Appeals, District of Columbia Circuit United States 24 May 1963 WorldLII flag
Braunstein v Commissioner of Internal Revenue 305 F2d 949 United States Court of Appeals, Second Circuit United States 6 Jul 1962 WorldLII flag 7
Braunstein v Commissioner of Internal Revenue [1962] USCA2 342 United States Court of Appeals, Second Circuit United States 22 May 1962 WorldLII flag 2
District of Columbia v Oppenheimer 301 F2d 563; 112 USApp DC 239 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 22 Mar 1962 WorldLII flag 14
District of Columbia v W Oppenheimer [1961] USCADC 598 United States Court of Appeals, District of Columbia Circuit United States 21 Dec 1961 WorldLII flag
Mintz v Commissioner of Internal Revenue [1960] USCA2 612 United States Court of Appeals, Second Circuit United States 17 Nov 1960 WorldLII flag
Mintz v Commissioner of Internal Revenue 284 F2d 554 United States Court of Appeals, Second Circuit United States 7 Oct 1960 WorldLII flag 10
Commissioner of Internal Revenue v M Gross [1956] USCA2 412 United States Court of Appeals, Second Circuit United States 29 Aug 1956 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kamen Soap Products Co v Commissioner of Internal Revenue 230 F2d 565 United States Court of Appeals, Second Circuit United States 8 Mar 1956 WorldLII flag 5
No 11638 228 F2d 176 United States Court of Appeals, Third Circuit United States 10 Jan 1956 WorldLII flag 6
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
"Out of Its Earnings and Profits: Some Reflections on the Taxation of Dividends" (1956) 69 Harvard Law Review 1403 Harvard Law Review United States circa 1956 HeinOnline / LexisNexis flag 3
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
General American Investors Co v Commissioner 348 US 434; 99 L Ed 504; 75 SCt 478 United States Supreme Court United States 28 Mar 1955 WorldLII flag 6
United States v C Bruswitz C 219 F2d 59 United States Court of Appeals, Second Circuit United States 12 Jan 1955 WorldLII flag 14
Commissioner of Internal Revenue v Hirshon Trust 213 F2d 523; 56 ALR 2d 467 United States Court of Appeals, Second Circuit United States 17 May 1954 WorldLII flag 6
Commissioner of Internal Revenue v Godley's Estate 213 F2d 529 United States Court of Appeals, Third Circuit United States 16 Feb 1954 WorldLII flag 4
Woodsam Associates v Commissioner of Internal Revenue 198 F2d 357 United States Court of Appeals, Second Circuit United States 8 Jul 1952 WorldLII flag 6
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 Wheeler 324 US 542; 89 L Ed 1166; 65 SCt 799 United States Supreme Court United States 7 May 1945 WorldLII flag 32
(1944) 141 f2d 625 (1944) 141 F2d 625 United States circa 1944 Westlaw flag 12
Helvering v Cement Investors, Inc 316 US 527; 86 L Ed 1649; 62 SCt 1125 United States Supreme Court United States 1 Jun 1942 WorldLII flag 25
Helvering v Wood 309 US 344; 84 L Ed 796; 60 SCt 551 United States Supreme Court United States 26 Feb 1940 WorldLII flag 33
"Ascertainment of Earnings or Profits for the Purpose of Determining Taxability of Corporate Distributions" (1937) 51 Harvard Law Review 40 Harvard Law Review United States circa 1937 HeinOnline / LexisNexis flag 4
Burnet v Harmel 287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199 United States Supreme Court United States 7 Nov 1932 WorldLII flag 188
351 US 924 351 US 924; 76 SCt 781; 100 L Ed 1455 United States Supreme Court United States circa 1937 Westlaw flag 35
Bruswitz v United States 349 US 913; 75 SCt 600; 99 L Ed 1247 United States Supreme Court United States circa 1937 Westlaw flag 14
Remington Rand, Inc v Bush 348 US 862; 99 L Ed 679; 75 SCt 86 United States Supreme Court United States circa 1937 Westlaw flag 36
Remington Rand, Inc v Bush 348 US 861; 99 L Ed 679; 75 SCt 91 United States Supreme Court United States circa 1937 Westlaw flag 18
325 US 892 325 US 892; 89 L Ed 2004; 65 SCt 1084 United States Supreme Court United States circa 1937 Westlaw flag 22
"Definitional Problems in Capital Gains Taxation" 69 Harvard Law Review 985 Harvard Law Review United States circa 1937 HeinOnline / LexisNexis flag 13
Cohen, Surrey, Tarleau, and Warren, A Technical Revision of the Federal Income Tax Treatment of Corporate Distributions to Shareholders 52 Columbia Law Review 1 Columbia Law Review United States HeinOnline / LexisNexis flag 4
Randall v Bailey 29 NYS2d 512; 43 NE2d 43; 288 NY 280 United States - New York flag 10
Gross v Commissioner 23 Tax Cas 756 United Kingdom flag 7
11 Tax Law Review 329 11 Tax Law Review 329 Tax Law Review United States HeinOnline / Westlaw flag 2
Erosion of the Tax Base and Rate Structure 11 Tax Law Review 203 Tax Law Review United States HeinOnline / Westlaw flag 2
11 Tax Law Review 201 11 Tax Law Review 201 Tax Law Review United States HeinOnline / Westlaw flag 2
"Earnings or Profits," 7 Tax Law Review 157 Tax Law Review United States HeinOnline / Westlaw flag 5
Emmanuel, Earnings and Profits: An Accounting Concept? 4 Tax Law Review 494 Tax Law Review United States HeinOnline / Westlaw flag 2

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