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Factor v Commissioner of Internal Revenue   flag 

[1960] USCA9 225
United States Court of Appeals, Ninth Circuit
United States
27th July, 1960

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Conley v Gibson 355 US 41; 2 L Ed 80; 2 L Ed 2d 80; 78 SCt 99 United States Supreme Court United States 18 Nov 1957 WorldLII flag 2497
Hormel v Helvering 312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037 United States Supreme Court United States 17 Mar 1941 WorldLII flag 539
Commissioner of Internal Revenue v Sunnen 333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898 United States Supreme Court United States 5 Apr 1948 WorldLII flag 513
Spies v United States 317 US 492; 87 L Ed 418; 63 SCt 364; 87 L Ed 2d 418 United States Supreme Court United States 11 Jan 1943 WorldLII flag 485
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 flag 439
Cohens v Virginia 19 US 264; 6 Wheat 5; 6 Wheat 264; 5 L Ed 257 United States Supreme Court United States 3 Mar 1821 WorldLII flag 381
Deputy v DuPont 308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363 United States Supreme Court United States 8 Jan 1940 WorldLII flag 302
Helvering v Gowran 302 US 238; 82 L Ed 224; 58 SCt 154 United States Supreme Court United States 6 Dec 1937 WorldLII flag 301
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 flag 272
Helvering v Taylor 293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623 United States Supreme Court United States 7 Jan 1935 WorldLII flag 269
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
Commissioner of Internal Revenue v Culbertson 337 US 733; 93 L Ed 1659; 69 SCt 1210 United States Supreme Court United States 27 Jun 1949 WorldLII flag 241
26 USC 7482 26 USC 7482 United States Code United States circa 1949 LII (Cornell) flag 240
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
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
Cohan v Commissioner 39 F2d 540 United States circa 1934 Westlaw flag 186
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
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
Moline Properties, Inc v Commissioner 319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149 United States Supreme Court United States 1 Jun 1943 WorldLII flag 150
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Commissioner of Internal Revenue v P G Lake, Inc 356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743 United States Supreme Court United States 19 May 1958 WorldLII flag 137
see 1 18 USC 1 United States Code United States circa 1958 LII (Cornell) flag 135
Interstate Transit Lines v CIR (1943) 319 US 590 United States Supreme Court United States circa 1943 Westlaw flag 111
J E Riley Investment Co v Commissioner 311 US 55; 85 L Ed 36; 61 SCt 95 United States Supreme Court United States 12 Nov 1940 WorldLII flag 93
National Carbide Corporation v Commissioner 336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726 United States Supreme Court United States 28 Mar 1949 WorldLII flag 92
Interstate Transit Lines v Commissioner 229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607 United States Court of Appeals, Eighth Circuit United States 2 Feb 1956 WorldLII flag 78
Chesapeake & Ohio Ry Co v Martin 283 US 209; 75 L Ed 983; 51 SCt 453 United States Supreme Court United States 13 Apr 1931 WorldLII flag 70
Harrison v Schaffner 312 US 579; 85 L Ed 1055; 61 SCt 759 United States Supreme Court United States 31 Mar 1941 WorldLII flag 68
Quock Ting v United States 140 US 417; 35 L Ed 501; 11 SCt 733 United States Supreme Court United States 11 May 1891 WorldLII flag 64
Griffiths v Commissioner 308 US 355; 84 L Ed 319; 60 SCt 277 United States Supreme Court United States 18 Dec 1939 WorldLII flag 63
United States v Massei 355 US 595; 2 L Ed 2d 517; 78 SCt 495 United States Supreme Court United States 3 Mar 1958 WorldLII flag 60
United States v Olympic Radio & Television, Inc 349 US 232; 99 L Ed 1024; 75 SCt 733 United States Supreme Court United States 23 May 1955 WorldLII flag 59
Grace Bros v Commissioner 173 F2d 170 United States circa 1955 Westlaw flag 55
Clark v Commissioner 266 F2d 698 United States Court of Appeals, Ninth Circuit United States 30 Apr 1959 WorldLII flag 50
Pence v United States 316 US 332; 86 L Ed 1510; 62 SCt 1080 United States Supreme Court United States 11 May 1942 WorldLII flag 50
Lykes v United States 343 US 118; 96 L Ed 791; 72 SCt 585 United States Supreme Court United States 28 Apr 1952 WorldLII flag 49
Anderson v Commissioner of Internal Revenue 250 F2d 242 United States Court of Appeals, Fifth Circuit United States 6 Dec 1957 WorldLII flag 48
Minnesota Tea Co v Helvering 302 US 609; 82 L Ed 474; 58 SCt 393 United States Supreme Court United States 17 Jan 1938 WorldLII flag 42
Turner v City of Memphis, WDTenn 28 USC 1254; (1961) 199 FSupp 585 United States Code United States circa 1957 LII (Cornell) flag 40
Lasky v Commissioner of Internal Revenue 235 F2d 97 United States Court of Appeals, Ninth Circuit United States 5 Nov 1956 WorldLII flag 38
Boyett v Commissioner Internal Revenue 204 F2d 205 United States Court of Appeals, Fifth Circuit United States 21 Apr 1953 WorldLII flag 32
Factor v Commissioner of Internal Revenue 281 F2d 100 United States Court of Appeals, Ninth Circuit United States 20 Jun 1960 WorldLII flag 31
Ullman v Commissioner 264 F2d 305 United States Court of Appeals, Second Circuit United States 4 Mar 1959 WorldLII flag 30
Archer v Commissioner of Internal Revenue 227 F2d 270 United States Court of Appeals, Fifth Circuit United States 25 Nov 1955 WorldLII flag 30
Bodoglau v Commissioner of Internal Revenue 230 F2d 336 United States Court of Appeals, Seventh Circuit United States 29 Feb 1956 WorldLII flag 28
Helvering v Kehoe 309 US 277; 84 L Ed 751; 60 SCt 549 United States Supreme Court United States 26 Feb 1940 WorldLII flag 28
United States v Lynch 192 F2d 718 United States Court of Appeals, Ninth Circuit United States 27 Dec 1951 WorldLII flag 27
Nicholas v Davis 204 F2d 200 United States Court of Appeals, Tenth Circuit United States 27 Apr 1953 WorldLII flag 26
Albert Hanson Lumber Co v United States 261 US 581; 67 L Ed 809; 43 SCt 442 United States Supreme Court United States 9 Apr 1923 WorldLII flag 26
Southern Railway Co v J Madden 235 F2d 198 United States Court of Appeals, Fourth Circuit United States 4 Aug 1956 WorldLII flag 25
Home Ins Co v Baltimore Warehouse Co 93 US 527; 23 L Ed 868 United States Supreme Court United States 1 Oct 1876 WorldLII flag 24
Wener v Commissioner of Internal Revenue (1957) 242 F2d 938 United States Court of Appeals, Ninth Circuit United States 25 Mar 1957 WorldLII flag 23
Lee v E B Swope 225 F2d 674 United States Court of Appeals, Second Circuit United States 15 Jun 1955 WorldLII flag 22
Roberts v Commissioner 176 F2d 221 United States circa 1957 Westlaw flag 20
Simon v Commissioner of Internal Revenue 248 F2d 869 United States Court of Appeals, Eighth Circuit United States 29 Oct 1957 WorldLII flag 19
Ferrando v United States 245 F2d 582 United States Court of Appeals, Ninth Circuit United States 7 Jun 1957 WorldLII flag 18
United States v Serrian 251 F2d 311 United States Court of Appeals, Ninth Circuit United States 21 Dec 1957 WorldLII flag 17
Skenandoa Rayon Corporation v Commissioner of Internal Revenue 122 F2d 268 United States Westlaw flag 17
King v Commissioner of Internal Revenue (1951) 189 F2d 122 United States Court of Appeals, Fifth Circuit United States 22 May 1951 WorldLII flag 16
Cir 1945); Commissioner v Erie Forge Co (1948) 167 F2d 71 United States circa 1948 Westlaw flag 16
Rules of Practice and Procedure 26 USC 7453 United States Code United States LII (Cornell) flag 16
O'Dwyer v Commissioner of Internal Revenue 266 F2d 575 United States Court of Appeals, Fourth Circuit United States 13 Jan 1959 WorldLII flag 15
Carmack v Commissioner of Internal Revenue 183 F2d 1 United States Court of Appeals, Fifth Circuit United States 30 Jun 1950 WorldLII flag 15
Bennett v Commissioner 139 F2d 961 United States circa 1950 Westlaw flag 15
West v Smith 101 US 263; 25 L Ed 809 United States Supreme Court United States 1 Oct 1879 WorldLII flag 14
Schmidt v Commissioner of Internal Revenue 272 F2d 423 United States Court of Appeals, Ninth Circuit United States 19 Nov 1959 WorldLII flag 13
Union Stock Farms v Commissioner of Internal Revenue 265 F2d 712 United States Court of Appeals, Ninth Circuit United States 9 Mar 1959 WorldLII flag 13
Pool v Commissioner of Internal Revenue (1957) 251 F2d 233 United States Court of Appeals, Ninth Circuit United States 18 Dec 1957 WorldLII flag 13
Cohn v Commissioner of Internal Revenue (1955) 226 F2d 22 United States Court of Appeals, Ninth Circuit United States 1 Oct 1955 WorldLII flag 13
Ward v Commissioner of Internal Revenue 224 F2d 547 United States Court of Appeals, Ninth Circuit United States 22 Jun 1955 WorldLII flag 13
Kemper v Commissioner of Internal Revenue 269 F2d 184 United States Court of Appeals, Eighth Circuit United States 10 Jul 1959 WorldLII flag 12
Nos 12046-12049 243 F2d 335 United States Court of Appeals, Third Circuit United States 28 Mar 1957 WorldLII flag 12
Greenfeld v Commissioner of Internal Revenue 165 F2d 318 United States Westlaw flag 12
Blackmer v CIR (1934) 70 F2d 255 United States circa 1934 Westlaw flag 11
Camp Wolters Enterprises, Inc v Commissioner 22 Tax Cas 737 United Kingdom flag 11
Commissioner of Internal Revenue v Finley 265 F2d 885 United States Court of Appeals, Tenth Circuit United States 9 Apr 1959 WorldLII flag 10
Faroll v T Jarecki 231 F2d 281 United States Court of Appeals, Seventh Circuit United States 15 Mar 1956 WorldLII flag 10
Cooper v Brown 126 F2d 874 United States circa 1959 Westlaw flag 10
International Banding Machine Co v Commissioner (C C A) 37 F2d 660 United States Westlaw flag 10
United States v D Hover 268 F2d 657 United States Court of Appeals, Ninth Circuit United States 15 Jun 1959 WorldLII flag 9
Commissioner of Internal Revenue v Licavoli 252 F2d 268 United States Court of Appeals, Sixth Circuit United States 14 Feb 1958 WorldLII flag 9
Winters v v Y Dallman 238 F2d 912 United States Court of Appeals, Seventh Circuit United States 11 Dec 1956 WorldLII flag 8
Brewing Corporation v Commissioner of Internal Revenue 224 F2d 483 United States Court of Appeals, Ninth Circuit United States 22 Jun 1955 WorldLII flag 8
Harden v Commissioner of Internal Revenue 223 F2d 418 United States Court of Appeals, Tenth Circuit United States 17 May 1955 WorldLII flag 8
Revell Inc v A Riddell Malat 273 F2d 649 United States Court of Appeals, Ninth Circuit United States 23 Mar 1960 WorldLII flag 7
Ah Pah Redwood Co v Commissioner of Internal Revenue 251 F2d 163 United States Court of Appeals, Ninth Circuit United States 13 Dec 1957 WorldLII flag 7
United States v C R Bondurant 245 F2d 265 United States Court of Appeals, Sixth Circuit United States 24 May 1957 WorldLII flag 7
Katz v Commissioner of Internal Revenue 188 F2d 957 United States Court of Appeals, Second Circuit United States 7 May 1951 WorldLII flag 7
Van Suetendael v Commissioner 152 F2d 654 United States Westlaw flag 7
Legg's Estate v Commissioner of Internal Revenue 114 F2d 760 United States Westlaw flag 7
Moise v Burnet 52 F2d 1071 United States Westlaw flag 7
Sharaf v Commissioner of Internal Revenue (1955) 224 F2d 570 United States Court of Appeals, First Circuit United States 15 Jul 1955 WorldLII flag 6
Starr v Commissioner 82 F2d 964 United States circa 1955 Westlaw flag 6
Alask Freight Lines v Harry (1955) 220 F2d 272; 15 Alaska 457 United States Court of Appeals, Ninth Circuit United States 3 Mar 1955 WorldLII flag 5
(1936) 85 f2d 322 (1936) 85 F2d 322 United States circa 1936 Westlaw flag 5
163 f2d 891 163 F2d 891 United States circa 1955 Westlaw flag 5
Adams v Commissioner of Internal Revenue 110 F2d 578 United States Westlaw flag 5
McMahon v Matthews 48 App DC 303 United States - District of Columbia flag 5
Pittsburgh Hotels Co v Commissioner 43 F2d 345 United States Westlaw flag 5
Nau v Commissioner of Internal Revenue 261 F2d 362 United States Court of Appeals, Sixth Circuit United States 26 Nov 1958 WorldLII flag 4
Golbert v Renegotiation Board 254 F2d 416 United States Court of Appeals, Second Circuit United States 4 Mar 1958 WorldLII flag 4
Harrison v District of Columbia, DCMunApp (1953) 95 A2d 332 United States circa 1953 flag 4
Moyer v Commissioner of Internal Revenue 193 F2d 876 United States Court of Appeals, Ninth Circuit United States 21 Jan 1952 WorldLII flag 4
Tax Court Chiquita Mining Co v Commissioner (1945) 148 F2d 306 United States circa 1945 Westlaw flag 4
(1942) 127 f2d 260 (1942) 127 F2d 260 United States circa 1942 Westlaw flag 4
Commissioner v Sussman (1939) 102 F2d 919 United States circa 1939 Westlaw flag 4
Hammitt v Commissioner (CCA) (1935) 79 F2d 494 United States circa 1935 Westlaw flag 4
Sixth (Lunsford v Commissioner (1933) 62 F2d 740 United States circa 1933 Westlaw flag 4
Vita-Food Corporation v Commissioner of Internal Revenue 238 F2d 359 United States Court of Appeals, Ninth Circuit United States 7 Aug 1956 WorldLII flag 3
Estate of Ferber v Commissioner (1954) 22 Tax Cas 261 United Kingdom circa 1954 flag 3
Wood v Commissioner of Internal Revenue (1952) 197 F2d 859 United States Court of Appeals, Fifth Circuit United States 24 Jun 1952 WorldLII flag 3
Gamble-Skogmo, Inc v McNair Realty Co , DC 1951 98 FSupp 440 United States circa 1951 Westlaw flag 3
Commissioner v Hawaiian Philippine Co (1939) 100 F2d 988 United States circa 1939 Westlaw flag 3
Commissioner of Internal Revenue v Multnomah Operating Co 248 F2d 661 United States Court of Appeals, Ninth Circuit United States 30 Sep 1957 WorldLII flag 2
See, Perry v CIR (1954) 22 Tax Cas 968 United Kingdom circa 1954 flag 2
Davidson v American Cent Insurance Co (1923) 80 NH 552 United States - New Hampshire circa 1923 flag 2
Poole's Seed and Implement Co v Rudene 200 P 1104; (1921) 117 Wash 150 United States - Washington circa 1921 flag 2
(1912) 196 f 612 (1912) 196 F 612 circa 1912 2
See, Pentz v Pennsylvania Fire Insurance Co (1901) 92 Md 444 United States - Maryland circa 1901 flag 2
306 P2d 955 306 P2d 955 United States circa 1901 flag 2
270 f 613 270 F 613 circa 1901 2
65 a2d 338 65 A2d 338 United States flag 2
Cascade Milling & Elevator Co v Commissioner 25 BTA 946 United States flag 2
[1954] Irc 7482; 26 USC 1958 [1954] IRC 7482; 26 USC 1958 Industrial Relations Court of Australia Australia circa 1958 AustLII flag 1
174 VI 175 174 VI 175 circa 1958 1

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