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Rentals Inc v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		269
Brown v Helvering	291 US 193; 78 L Ed 725; 54 SCt 356	United States Supreme Court	United States	15 Jan 1934	WorldLII		95
54 SCt 356; 78 l Ed 725	54 SCt 356; 78 L Ed 725	United States Supreme Court	United States		Westlaw		45
Hamlin's Trust v Commissioner of Internal Revenue	209 F2d 761	United States Court of Appeals, Tenth Circuit	United States	1 Feb 1954	WorldLII		37
Lucas v Kansas City Structural Steel Co	281 US 264; 74 L Ed 848; 50 SCt 263	United States Supreme Court	United States	14 Apr 1930	WorldLII		31
Copperhead Coal Co v Commissioner of Internal Revenue	272 F2d 45	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1959	WorldLII		11
Wilson Athletic Goods Mfg Co v Commissioner of Internal Revenue	222 F2d 355	United States Court of Appeals, Seventh Circuit	United States	17 May 1955	WorldLII		11
Fulton Container Co v United States	355 F2d 319	United States Court of Appeals, Ninth Circuit	United States	10 Jan 1966	WorldLII		7
David v L Phinney	350 F2d 371	United States Court of Appeals, Fifth Circuit	United States	26 Aug 1965	WorldLII		7
Bryant Heater Co v Commissioner of Internal Revenue	231 F2d 938	United States Court of Appeals, Sixth Circuit	United States	14 Apr 1956	WorldLII		6
Kunz v Commissioner of Internal Revenue	333 F2d 556	United States Court of Appeals, Sixth Circuit	United States	19 Jun 1964	WorldLII		4
CD Johnson Lumber Corporation v Commissioner	12 Tax Cas 348		United Kingdom				4
Albany Car Wheel Co v Commissioner of Internal Revenue	333 F2d 653	United States Court of Appeals, Second Circuit	United States	23 Jun 1964	WorldLII		2
F & D Rentals, Inc v Commissioner of Internal Revenue	44 Tax Cas 335		United Kingdom				2