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Commissioner of Internal Revenue v Makransky   flag  15

321 F2d 598
United States Court of Appeals, Third Circuit
United States
7th January, 1963

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Neonatology Associates Pa v Commissioner of Internal Revenue 299 F3d 221 United States Court of Appeals, Third Circuit United States 29 Jul 2002 WorldLII flag 4
Busch v Commissioner of Internal Revenue 728 F2d 945 United States Court of Appeals, Seventh Circuit United States 1 Mar 1984 WorldLII flag 6
United States v Pomponio 563 F2d 659 United States Court of Appeals, Fourth Circuit United States 6 Oct 1977 WorldLII flag 8
Joseph Lupowitz Sons Inc v Commissioner of Internal Revenue 497 F2d 862 United States Court of Appeals, Third Circuit United States 22 May 1974 WorldLII flag 8
Mueller Co v Commissioner of Internal Revenue 479 F2d 678 United States Court of Appeals, Third Circuit United States 18 May 1973 WorldLII flag
Hardin v United States 461 F2d 865 United States Court of Appeals, Fifth Circuit United States 7 Jun 1972 WorldLII flag 9
Estate Taschler v United States [1971] USCA3 189 United States Court of Appeals, Third Circuit United States 29 Mar 1971 WorldLII flag
Estate Taschler v United States 440 F2d 72 United States Court of Appeals, Third Circuit United States 8 Jan 1971 WorldLII flag 6
Livernois Trust v Commissioner of Internal Revenue 433 F2d 879 United States Court of Appeals, Sixth Circuit United States 12 Oct 1970 WorldLII flag 6
Moore v United States 412 F2d 974 United States Court of Appeals, Fifth Circuit United States 23 Jun 1969 WorldLII flag 5
Berthold v Commissioner of Internal Revenue 404 F2d 119 United States Court of Appeals, Sixth Circuit United States 26 Nov 1968 WorldLII flag 11
Commissioner of Internal Revenue v R Riss R Riss 374 F2d 161 United States Court of Appeals, Eighth Circuit United States 10 Mar 1967 WorldLII flag 21
Worcester v Commissioner of Internal Revenue 370 F2d 713 United States Court of Appeals, First Circuit United States 7 Dec 1966 WorldLII flag 25
Worcester v Commissioner of Internal Revenue [1966] USCA1 158 United States Court of Appeals, First Circuit United States 3 Oct 1966 WorldLII flag 4
Commissioner of Internal Revenue v Makransky [1963] USCA3 290 United States Court of Appeals, Third Circuit United States 3 Jul 1963 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 53
De Amodio v Commissioner of Internatal Revenue 299 F2d 623 United States Court of Appeals, Third Circuit United States 21 Feb 1962 WorldLII flag 3
Spheeris v Commissioner of Internal Revenue 284 F2d 928 United States Court of Appeals, Seventh Circuit United States 25 Jan 1961 WorldLII flag 10
Biltmore Homes Inc v Commissioner of Internal Revenue 288 F2d 336 United States Court of Appeals, Fourth Circuit United States 18 Jan 1961 WorldLII flag 12
Saigh v Commissioner (1961) 36 Tax Cas 395 United Kingdom circa 1961 flag 3
Sachs v Commissioner of Internal Revenue 277 F2d 879 United States Court of Appeals, Eighth Circuit United States 20 Apr 1960 WorldLII flag 34
Hash v Commissioner of Internal Revenue 273 F2d 248 United States Court of Appeals, Fourth Circuit United States 15 Dec 1959 WorldLII flag 7
Clark v Commissioner 266 F2d 698 United States Court of Appeals, Ninth Circuit United States 30 Apr 1959 WorldLII flag 50
Holsey v Commissioner of Internal Revenue 258 F2d 865 United States Court of Appeals, Third Circuit United States 3 Jun 1958 WorldLII flag 16
Tucker v Commissioner of Internal Revenue 226 F2d 177 United States Court of Appeals, Eighth Circuit United States 18 Oct 1955 WorldLII flag 8
Schmitt v Commissioner of Internal Revenue 208 F2d 819 United States Court of Appeals, Third Circuit United States 18 Dec 1953 WorldLII flag 6
Byers v Commissioner of Internal Revenue 199 F2d 273 United States Court of Appeals, Eighth Circuit United States 19 Nov 1952 WorldLII flag 10
Conestoga Transportation Co v Commissioner of Internal Revenue (1951) 17 Tax Cas 506 United Kingdom circa 1951 flag 3
(1946) 154 f2d 829 (1946) 154 F2d 829 United States circa 1946 Westlaw flag 2
(1946) 159 f2d 549 (1946) 159 F2d 549 United States circa 1946 Westlaw flag 4
Whitehead v CIR (1945) 148 F2d 718 United States circa 1945 Westlaw flag 3
1945 5 Tax Cas 974 1945 5 Tax Cas 974 United Kingdom circa 1945 flag 2
Allen v Commissioner (1941) 117 F2d 364 United States circa 1941 Westlaw flag 10
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
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
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 flag 26
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
(1935) 74 f2d 1022 (1935) 74 F2d 1022 United States circa 1935 Westlaw flag 2
Helvering v Blumenthal (1935) 296 US 552; 56 SCt 305; 80 L Ed 390 United States Supreme Court United States circa 1935 Westlaw flag 8
(1932) 26 Bta 494 (1932) 26 BTA 494 United States circa 1932 flag 2
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 flag 147
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 circa 1929 Westlaw flag 22
366 US 944 366 US 944; 6 L Ed 2d 855; 81 SCt 1672 United States Supreme Court United States circa 1929 Westlaw flag 51
364 US 833 364 US 833 United States Supreme Court United States circa 1929 Westlaw flag 34
345 US 907 345 US 907; 73 SCt 646; 97 L Ed 1343 United States Supreme Court United States circa 1929 Westlaw flag 25
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 flag 30
320 US 786 320 US 786; 88 L Ed 473; 64 SCt 196 United States Supreme Court United States Westlaw flag 11
Mirsky v Conlew, Inc 317 US 638; 63 SCt 30; 87 L Ed 514 United States Supreme Court United States Westlaw flag 12
305 US 638 305 US 638; 83 L Ed 411; 59 SCt 105 United States Supreme Court United States Westlaw flag 3
Lonsdale v Lucas 280 US 575; 50 SCt 30; 74 L Ed 627 United States Supreme Court United States Westlaw flag 2
Wall v United States 164 F2d 462 United States Westlaw flag 41
Regensburg v Commissioner 144 F2d 41 United States Westlaw flag 23
136 f2d 368 136 F2d 368 United States Westlaw flag 7
Helvering v Evans 126 F2d 270 United States Westlaw flag 6
Ruben v Commissioner 97 F2d 926 United States Westlaw flag 7
97 f2d 383 97 F2d 383 United States Westlaw flag 2
Wiese v Commissioner of Internal Revenue 93 F2d 921 United States Westlaw flag 10
Helvering v Gordon 87 F2d 663 United States Westlaw flag 11
84 f2d 725 84 F2d 725 United States Westlaw flag 2
76 f2d 507 76 F2d 507 United States Westlaw flag 5
Christopher v Burnet 55 F2d 527; 60 App DC 365 United States Westlaw flag 8
36 Tax Cas 446 36 Tax Cas 446 United Kingdom flag 2
36 Bta 604 36 BTA 604 United States flag 2
Lonsdale v Commissioner (C C A) 32 F2d 537 United States Westlaw flag 3

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