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United Gas Improvement Co v Commissioner of Internal Revenue   flag 

[1956] USCA3 364
United States Court of Appeals, Third Circuit
United States
31st December, 1956

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
United Gas Improvement Co v Commissioner of Internal Revenue 240 F2d 312 United States Court of Appeals, Third Circuit United States 19 Oct 1956 WorldLII flag 3
Commissioner of Internal Revenue v Switlik 184 F2d 299 United States Court of Appeals, Third Circuit United States 24 May 1950 WorldLII flag 8
Putnam v Commissioner 352 US 82; 1 L Ed 2d 144; 77 SCt 175 United States Supreme Court United States 3 Dec 1956 WorldLII flag 51
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
(1943) 319 US 590; 63 SCt 1279; 87 l Ed 1607 (1943) 319 US 590; 63 SCt 1279; 87 L Ed 1607 United States Supreme Court United States circa 1943 Westlaw flag 111
(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
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
Standard Oil Co of New Jersey v Commissioner of Internal Revenue (1946) 7 Tax Cas 1310 United Kingdom circa 1946 flag 2
(1948) 11 Tax Cas 843 (1948) 11 Tax Cas 843 United Kingdom circa 1948 flag 2
66 f2d 425 66 F2d 425 United States circa 1946 Westlaw flag 8
(1945) 116 f2d 179 (1945) 116 F2d 179 United States circa 1945 Westlaw flag 2
[1949-2] CB 3 [1949-2] CB 3 circa 1949 2
Glendinning, McLeish & Co v Commissioner 61 F2d 950 United States circa 1946 Westlaw flag 9
Atlantic Coast Line RR v Commissioner of Internal Revenue (1936) 81 F2d 309 United States circa 1936 Westlaw flag 5
Hamlen v Welch (1940) 116 F2d 413 United States circa 1940 Westlaw flag 6
Bercaw v Commissioner of Internal Revenue 165 F2d 521 United States circa 1936 Westlaw flag 23
Island Petroleum Co v Commissioner of Internal Revenue 57 F2d 992 United States Westlaw flag 7
120 f2d 159 120 F2d 159 United States Westlaw flag 9
(1942) 132 f2d 306 (1942) 132 F2d 306 United States circa 1942 Westlaw flag 4
130 f2d 136 130 F2d 136 United States Westlaw flag 7
(1932) 59 f2d 504 (1932) 59 F2d 504 United States circa 1932 Westlaw flag 3
Camp Manufacturing Co v Commissioner of Internal Revenue 3 Tax Cas 467 United Kingdom flag 5
(1929) 34 f2d 854 (1929) 34 F2d 854 United States circa 1929 Westlaw flag 2
25 Tax Cas 229 25 Tax Cas 229 United Kingdom flag 2
7 Tax Cas 1320 7 Tax Cas 1320 United Kingdom flag 2
Atlantic Coast Line Railroad Co v Commissioner 31 BTA 730 United States flag 3

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