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Bobsee Corporation v United States    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
United States v Price	361 US 304; 4 L Ed 2d 334; 80 SCt 326	United States Supreme Court	United States	18 Jan 1960	WorldLII		158
Lloyd v United States	226 F2d 9	United States Court of Appeals, Fifth Circuit	United States	28 Oct 1955	WorldLII		82
361 US 816; 80 SCt 57; 4 l Ed 2d 63	361 US 816; 80 SCt 57; 4 L Ed 2d 63	United States Supreme Court	United States		Westlaw		45
Mill Ridge Coal Co v Patterson	264 F2d 713	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1959	WorldLII		29
Palmer v Miller	145 F2d 926		United States	circa 1959	Westlaw		29
Cities Service Oil Co v Launey	403 F2d 537	United States Court of Appeals, Fifth Circuit	United States	5 Nov 1968	WorldLII		22
Sheppard Federal Credit Union v Palmer	408 F2d 1369	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1969	WorldLII		20
Garrett v Campbell	360 F2d 382	United States Court of Appeals, Fifth Circuit	United States	5 May 1966	WorldLII		20
Messer v L B Foster Co	254 F2d 412	United States Court of Appeals, Fifth Circuit	United States	17 Apr 1958	WorldLII		20
James Realty Co v United States	280 F2d 394	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1960	WorldLII		18
Thomas Snyder Sons Co v Commissioner of Internal Revenue	288 F2d 36	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1961	WorldLII		17
Coastal Oil Storage Co v Commissioner of Internal Revenue	242 F2d 396	United States Court of Appeals, Fourth Circuit	United States	11 Mar 1957	WorldLII		17
Waterman S S Corporation v United States	381 US 252; 14 L Ed 2d 370; 85 SCt 1389	United States Supreme Court	United States	11 Oct 1965	WorldLII		15
Commissioner of Internal Revenue v British Motor Car Distributors Ltd	278 F2d 392	United States Court of Appeals, Ninth Circuit	United States	31 Mar 1960	WorldLII		14
Myers v United States	356 F2d 469	United States Court of Appeals, Fifth Circuit	United States	14 Feb 1966	WorldLII		12
Alprosa Watch Corporation v Commissioner	11 Tax Cas 240		United Kingdom	circa 1960			11
WAGE, Inc v Commissioner	19 Tax Cas 249		United Kingdom	circa 1960			9
AB & Container Corporation v Commissioner	14 Tax Cas 842		United Kingdom	circa 1960			9
H F Ramsey Co v Commissioner	43 Tax Cas 500		United Kingdom	circa 1960			8
Kessmar Construction Co v Commissioner of Internal Revenue	336 F2d 865	United States Court of Appeals, Ninth Circuit	United States	28 Aug 1964	WorldLII		7
T v D Co	27 Tax Cas 879		United Kingdom	circa 1964			7
Thomas E Snyder Sons Co v Commissioner	34 Tax Cas 400		United Kingdom	circa 1964			6
British Motor Car Distributors, Ltd v Commissioner	31 Tax Cas 437		United Kingdom				6
Airport Grove Corporation of Polk County v United States	408 F2d 870	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1969	WorldLII		4
Green Light Co v United States	405 F2d 1068	United States Court of Appeals, Fifth Circuit	United States	26 Dec 1968	WorldLII		4
"Motive, Intent, and Purpose in Federal Income Taxation"	(1967) 34 University of Chicago Law Review 485	University of Chicago Law Review	United States	circa 1967	HeinOnline / LexisNexis		4
Bonneville Locks Towing Co v United States	343 F2d 790	United States Court of Appeals, Ninth Circuit	United States	23 Mar 1965	WorldLII		4
Dorba Homes Inc v Commissioner of Internal Revenue	403 F2d 502	United States Court of Appeals, Second Circuit	United States	6 Nov 1968	WorldLII		3
Made Rite Investment Co v Commissioner of Internal Revenue	357 F2d 647	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1966	WorldLII		3
Note, Multiple Incorporation to Obtain Additional Accumulated Earnings Credits and Surtax Exemptions	44 Minnesota Law Review 485	Minnesota Law Review	United States		HeinOnline / LexisNexis		3
Napsky v Commissioner of Internal Revenue	371 F2d 189	United States Court of Appeals, Seventh Circuit	United States	21 Dec 1966	WorldLII		2
176 FSupp 306	176 FSupp 306		United States	circa 1966	Westlaw		2
Law As It Is and As It Ought to Be	40 Boston University Law Review 375	Boston University Law Review	United States		HeinOnline / LexisNexis		2
37 Tax Cas 1	37 Tax Cas 1		United Kingdom				2
Emmanuel & Lipoff Commissioner v Corporate Complex: An Expanding Attacks	15 University of Florida Law Review 352	University of Florida Law Review	United States		HeinOnline		2
15 Tax Law Review 137	15 Tax Law Review 137	Tax Law Review	United States		HeinOnline / Westlaw		2