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United Gas Improvement Co v Commissioner of Internal Revenue   flag  3

240 F2d 312
United States Court of Appeals, Third Circuit
United States
19th October, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United States Department of Health and Human Services v Smith 807 F2d 122; 55 USLW 2330 United States Court of Appeals, Eighth Circuit United States 4 Dec 1986 WorldLII flag 3
Dunn v Commissioner of Internal Revenue 615 F2d 578 United States Court of Appeals, Second Circuit United States 30 Jan 1980 WorldLII flag 4
United Gas Improvement Co v Commissioner of Internal Revenue [1956] USCA3 364 United States Court of Appeals, Third Circuit United States 31 Dec 1956 WorldLII flag

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA) s1, s23, s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Internal Revenue v Adam Meldrum & Anderson Co 215 F2d 163 United States Court of Appeals, Second Circuit United States 5 May 1954 WorldLII flag 6
Clark v Commissioner of Internal Revenue 205 F2d 353 United States Court of Appeals, Second Circuit United States 6 May 1953 WorldLII flag 8
Arrowsmith v Commissioner of Internal Revenue 344 US 6; 97 L Ed 6; 73 SCt 71 United States Supreme Court United States 8 Dec 1952 WorldLII flag 40
Commissioner of Internal Revenue v Switlik 184 F2d 299 United States Court of Appeals, Third Circuit United States 24 May 1950 WorldLII flag 8
[1949-2] CB 3 [1949-2] CB 3 circa 1949 2
(1948) 11 Tax Cas 843 (1948) 11 Tax Cas 843 United Kingdom circa 1948 flag 2
Standard Oil Co of New Jersey v Commissioner of Internal Revenue (1946) 7 Tax Cas 1310 United Kingdom circa 1946 flag 2
Interstate Transit Lines v Commissioner (1943) 319 US 590; 63 SCt 1279; 87 L Ed 1607 United States Supreme Court United States circa 1943 Westlaw flag 111
(1942) 132 f2d 306 (1942) 132 F2d 306 United States circa 1942 Westlaw flag 4
Hamlen v Welch (1940) 116 F2d 413 United States circa 1940 Westlaw flag 6
(1936) 298 US 656; 56 SCt 676; 80 l Ed 1382 (1936) 298 US 656; 56 SCt 676; 80 L Ed 1382 United States Supreme Court United States circa 1936 Westlaw flag 3
Atlantic Coast Line RR v Commissioner of Internal Revenue (1936) 81 F2d 309 United States circa 1936 Westlaw flag 5
New Colonial Ice Co v Helvering 292 US 435; 78 L Ed 1348; 54 SCt 788 United States Supreme Court United States 28 May 1934 WorldLII flag 226
(1932) 59 f2d 504 (1932) 59 F2d 504 United States circa 1932 Westlaw flag 3
(1929) 34 f2d 854 (1929) 34 F2d 854 United States circa 1929 Westlaw flag 2
Bercaw v Commissioner of Internal Revenue 165 F2d 521 United States circa 1936 Westlaw flag 23
First Circuit, Old Colony Trust Associates v Hassett 150 F2d 179 United States Westlaw flag 8
130 f2d 136 130 F2d 136 United States Westlaw flag 7
120 f2d 159 120 F2d 159 United States Westlaw flag 9
66 f2d 425 66 F2d 425 United States Westlaw flag 8
Glendinning, McLeish & Co v Commissioner 61 F2d 950 United States Westlaw flag 9
Island Petroleum Co v Commissioner of Internal Revenue 57 F2d 992 United States Westlaw flag 7
Atlantic Coast Line Railroad Co v Commissioner 31 BTA 730 United States flag 3
25 Tax Cas 229 25 Tax Cas 229 United Kingdom flag 2
7 Tax Cas 1320 7 Tax Cas 1320 United Kingdom flag 2
Camp Manufacturing Co v Commissioner of Internal Revenue 3 Tax Cas 467 United Kingdom flag 5

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