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Commissioner of Internal Revenue v Spermacet Whaling & Shipping Co S/a     9

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bratton v Commissioner of Internal Revenue	283 F2d 257	United States Court of Appeals, Sixth Circuit	United States	31 Oct 1960	WorldLII		2
Dresser Industries Inc v Smith-Blair Inc	[1963] USCA9 381	United States Court of Appeals, Ninth Circuit	United States	18 Sep 1963	WorldLII
Dresser Industries Inc v Smith-Blair Inc	322 F2d 878; 139 USPQ 1	United States Court of Appeals, Ninth Circuit	United States	23 Dec 1963	WorldLII
Kirk Inc v Commissioner of Internal Revenue	[1961] USCA6 105	United States Court of Appeals, Sixth Circuit	United States	10 May 1961	WorldLII
Lydle v United States	635 F2d 763	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1981	WorldLII		10
Porter Co v Goodyear Tire & Rubber Co	437 F2d 244; 168 USPQ 449	United States Court of Appeals, Sixth Circuit	United States	27 Jan 1971	WorldLII		10
Schnading Corporation v Gaines Manufacturing Co Inc	494 F2d 383; 181 USPQ 417; 94 SCt 1942; 40 L Ed 2d 290	United States Court of Appeals, Sixth Circuit	United States	12 Mar 1974	WorldLII		37
United States Steel Corporation A/s M/s United States Steel Corporation A/s v Lamp	436 F2d 1256	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1970	WorldLII		48
United States Steel Corporation v J Fuhrman J	407 F2d 1143; 10 ALRFed 500	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1969	WorldLII		27

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Capital Gains and Losses	26 USC 1952; 311 SEC 1119	United States Code	United States	circa 1952	LII (Cornell)		186
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Commissioner of Internal Revenue v Ashland Oil & Refining Co	99 F2d 588		United States		Westlaw		18
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd	265 F2d 320	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1959	WorldLII		9
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Consolidated Premium Iron Ores, Ltd v Commissioner	28 Tax Cas 127		United Kingdom				2
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Dixie Sand Gravel Corporation v Holland	255 F2d 304	United States Court of Appeals, Sixth Circuit	United States	1 May 1958	WorldLII		10
European Naval Stores Co v Commissioner	11 Tax Cas 127		United Kingdom				3
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Gudgel v Commissioner of Internal Revenue	273 F2d 206	United States Court of Appeals, Sixth Circuit	United States	28 Dec 1959	WorldLII		7
Jan Casimir Lewenhaupt v Commissioner	20 Tax Cas 151		United Kingdom				5
Lewenhaupt v Commissioner of Internal Revenue	221 F2d 227	United States Court of Appeals, Ninth Circuit	United States	25 Mar 1955	WorldLII		2
Linen Thread Co v Commissioner	14 Tax Cas 725		United Kingdom	circa 1955			5
Rich v Pappas G	229 F2d 308	United States Court of Appeals, Sixth Circuit	United States	9 Feb 1956	WorldLII		8
Scottish American Investment Co , Ltd v Commissioner	12 Tax Cas 49		United Kingdom				1
Seagrave Corporation v Mount	212 F2d 389	United States Court of Appeals, Sixth Circuit	United States	23 Apr 1954	WorldLII		26
Sheldon Co v Commissioner of Internal Revenue	214 F2d 655	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1954	WorldLII		17
United States v Cumberland Public Service Co	338 US 451; 94 L Ed 251; 70 SCt 280	United States Supreme Court	United States	9 Jan 1950	WorldLII		99
United States v Cummins Distilleries Corporation	166 F2d 17		United States		Westlaw		14
United States v United States Gypsum Co	333 US 364; 76 USPQ 430; 92 L Ed 2d 746; 92 L Ed 746; 68 SCt 525	United States Supreme Court	United States	5 Apr 1948	WorldLII		2968
Yunker v Commissioner of Internal Revenue	256 F2d 130	United States Court of Appeals, Sixth Circuit	United States	1 May 1958	WorldLII		11
30 Tax Cas 618	30 Tax Cas 618		United Kingdom	circa 1958			1
222 f 177	222 F 177			circa 1958			2
347 US 918	347 US 918; 74 SCt 516; 98 L Ed 1073	United States Supreme Court	United States	circa 1958	Westlaw		8