Commissioner of Internal Revenue v Makransky 3

[1963] USCA3 290

United States Court of Appeals, Third Circuit

United States

3rd July, 1963

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Alterman Foods Inc v United States	505 F2d 873	United States Court of Appeals, Fifth Circuit	United States	13 Jan 1975	WorldLII	10
Livernois Trust v Commissioner of Internal Revenue	433 F2d 879	United States Court of Appeals, Sixth Circuit	United States	12 Oct 1970	WorldLII	6
Mazzocchi Bus Co Inc v Commissioner of Internal Revenue	14 F3d 923; 62 USLW 2481; 73 AFTR2d 94-1068	United States Court of Appeals, Third Circuit	United States	27 Jan 1994	WorldLII	4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
(1932) 26 Bta 494	(1932) 26 BTA 494		United States	circa 1932		2
(1935) 74 f2d 1022	(1935) 74 F2d 1022		United States	circa 1935	Westlaw	2
(1946) 154 f2d 829	(1946) 154 F2d 829		United States	circa 1946	Westlaw	2
(1946) 159 f2d 549	(1946) 159 F2d 549		United States	circa 1946	Westlaw	4
Allen v Commissioner	(1941) 117 F2d 364		United States	circa 1941	Westlaw	10
Biltmore Homes Inc v Commissioner of Internal Revenue	[1961] USCA4 82	United States Court of Appeals, Fourth Circuit	United States	27 Mar 1961	WorldLII	2
Byers v Commissioner of Internal Revenue	199 F2d 273	United States Court of Appeals, Eighth Circuit	United States	19 Nov 1952	WorldLII	10
Christopher v Burnet	55 F2d 527; 60 App DC 365		United States	circa 1952	Westlaw	8
City of Fort Worth v Lone Star Gas Co	304 US 562; 82 L Ed 1529; 58 SCt 944	United States Supreme Court	United States	25 Apr 1938	WorldLII	26
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII	50
Commissioner of Internal Revenue v Makransky	321 F2d 598	United States Court of Appeals, Third Circuit	United States	7 Jan 1963	WorldLII	15
Conestoga Transportation Co v Commissioner of Internal Revenue	(1951) 17 Tax Cas 506		United Kingdom	circa 1951		3
De Amodio v Commissioner of Internatal Revenue	299 F2d 623	United States Court of Appeals, Third Circuit	United States	21 Feb 1962	WorldLII	3
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII	52
Estate Sheaffer II v Commissioner of Internal Revenue	313 F2d 738	United States Court of Appeals, Eighth Circuit	United States	6 Mar 1963	WorldLII	8
Great Lakes Dredge & Dock Co v United States	323 US 783; 89 L Ed 625; 65 SCt 272	United States Supreme Court	United States		Westlaw	30
Hash v Commissioner of Internal Revenue	273 F2d 248	United States Court of Appeals, Fourth Circuit	United States	15 Dec 1959	WorldLII	7
Helvering v Blumenthal	(1935) 296 US 552; 56 SCt 305; 80 L Ed 390	United States Supreme Court	United States	circa 1935	Westlaw	8
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII	224
Helvering v Evans	126 F2d 270		United States		Westlaw	6
Helvering v Gordon	87 F2d 663		United States		Westlaw	11
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII	243
Holsey v Commissioner of Internal Revenue	258 F2d 865	United States Court of Appeals, Third Circuit	United States	3 Jun 1958	WorldLII	16
Lonsdale v Commissioner (C C A)	32 F2d 537		United States		Westlaw	3
Lonsdale v Lucas	280 US 575; 50 SCt 30; 74 L Ed 627	United States Supreme Court	United States		Westlaw	2
Mirsky v Conlew, Inc	317 US 638; 63 SCt 30; 87 L Ed 514	United States Supreme Court	United States		Westlaw	12
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII	147
Regensburg v Commissioner	144 F2d 41		United States		Westlaw	23
Ruben v Commissioner	97 F2d 926		United States		Westlaw	7
Sachs v Commissioner of Internal Revenue	277 F2d 879	United States Court of Appeals, Eighth Circuit	United States	20 Apr 1960	WorldLII	34
Saigh v Commissioner	(1961) 36 Tax Cas 395		United Kingdom	circa 1961		3
Schmitt v Commissioner of Internal Revenue	208 F2d 819	United States Court of Appeals, Third Circuit	United States	18 Dec 1953	WorldLII	6
Spheeris v Commissioner of Internal Revenue	284 F2d 928	United States Court of Appeals, Seventh Circuit	United States	25 Jan 1961	WorldLII	10
Tucker v Commissioner of Internal Revenue	226 F2d 177	United States Court of Appeals, Eighth Circuit	United States	18 Oct 1955	WorldLII	8
United States v Davis	370 US 65; 8 L Ed 2d 335; 82 SCt 1190	United States Supreme Court	United States	4 Jun 1962	WorldLII	53
Wall v United States	164 F2d 462		United States	circa 1955	Westlaw	41
Whitehead v CIR	(1945) 148 F2d 718		United States	circa 1945	Westlaw	3
Wiese v Commissioner of Internal Revenue	93 F2d 921		United States		Westlaw	10
36 Bta 604	36 BTA 604		United States			2
36 Tax Cas 446	36 Tax Cas 446		United Kingdom			2
39 PS 351-363	39 PS 351-363					1
76 f2d 507	76 F2d 507		United States		Westlaw	5
84 f2d 725	84 F2d 725		United States		Westlaw	2
97 f2d 383	97 F2d 383		United States		Westlaw	2
136 f2d 368	136 F2d 368		United States		Westlaw	7
305 US 638	305 US 638; 83 L Ed 411; 59 SCt 105	United States Supreme Court	United States		Westlaw	3
320 US 786	320 US 786; 88 L Ed 473; 64 SCt 196	United States Supreme Court	United States		Westlaw	11
345 US 907	345 US 907; 73 SCt 646; 97 L Ed 1343	United States Supreme Court	United States		Westlaw	25
364 US 833	364 US 833	United States Supreme Court	United States		Westlaw	34
366 US 944	366 US 944; 6 L Ed 2d 855; 81 SCt 1672	United States Supreme Court	United States		Westlaw	51
368 US 825; 82 SCt 46; 7 l Ed 2d 30	368 US 825; 82 SCt 46; 7 L Ed 2d 30	United States Supreme Court	United States		Westlaw	22
1945 5 Tax Cas 974	1945 5 Tax Cas 974		United Kingdom	circa 1945		2

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