|
[1957-2] CB 253
|
[1957-2] CB 253
|
|
|
circa 1957
|
|
|
 2
|
|
Arctic Ice Machine Co v Commissioner
|
23 BTA 1223
|
|
United States
|
|
|
|
2
|
|
Commissioner of Internal Revenue v First Nat Bank of Altoona, Pa
|
104 F2d 865
|
|
United States
|
|
Westlaw
|
|
4
|
|
CT Investment Co v Commissioner
|
88 F2d 582
|
|
United States
|
|
Westlaw
|
|
4
|
|
Dudderar v Commissioner
|
44 Tax Cas 632
|
|
United Kingdom
|
|
|
|
5
|
|
Gallagher v Commissioner
|
39 Tax Cas 144
|
|
United Kingdom
|
|
|
|
8
|
|
Halliburton v Commissioner
|
78 F2d 265
|
|
United States
|
|
Westlaw
|
|
14 
|
|
Moffatt v Commissioner
|
42 Tax Cas 558
|
|
United Kingdom
|
|
|
|
3
|
|
National Bank of Commerce of Norfolk v United States
|
158 FSupp 887
|
|
United States
|
|
Westlaw
|
|
2
|
|
Neither Pillar Rock Packing Co v Commissioner of Internal Revenue
|
90 F2d 949
|
|
United States
|
|
Westlaw
|
|
2
|
|
Pridemark, Inc v Commissioner
|
345 F2d 35
|
United States Court of Appeals, Fourth Circuit
|
United States
|
23 Apr 1965
|
WorldLII
|
|
37
|
|
Schuh Trading Co v Commissioner
|
95 F2d 404
|
|
United States
|
|
Westlaw
|
|
14
|
|
Western Industries Co v Helvering
|
82 F2d 461; 65 App DC 205
|
|
United States
|
|
Westlaw
|
|
2
|
