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Poorbaugh v United States    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
26 USC 446	26 USC 446	United States Code	United States	circa 1918	LII (Cornell)		27
Helvering v Estate of Enright	312 US 636; 85 L Ed 1093; 61 SCt 777	United States Supreme Court	United States	31 Mar 1941	WorldLII		24
Pacific National Co v Welch	304 US 191; 82 L Ed 1282; 58 SCt 857; 82 L Ed 2d 1282	United States Supreme Court	United States	2 May 1938	WorldLII		24
Sullenger v Commissioner	11 Tax Cas 1076		United Kingdom				17
Commissioner of Internal Revenue v O Liquidating Corporation	292 F2d 225	United States Court of Appeals, Third Circuit	United States	23 Feb 1961	WorldLII		15
Commissioner of Internal Revenue v Weisman	197 F2d 221	United States Court of Appeals, First Circuit	United States	9 Jun 1952	WorldLII		12
Mamula v Commissioner of Internal Revenue	346 F2d 1016	United States Court of Appeals, Ninth Circuit	United States	7 Jun 1965	WorldLII		9
Penn Mutual Indemnity Co v Commissioner of Internal Revenue	277 F2d 16	United States Court of Appeals, Third Circuit	United States	10 Mar 1960	WorldLII		9
Hagen Advertising Displays Inc v Commissioner of Internal Revenue	407 F2d 1105	United States Court of Appeals, Sixth Circuit	United States	3 Mar 1969	WorldLII		8
Hofferbert v Anderson Oldsmobile	197 F2d 504	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1952	WorldLII		8
26 USC 691	26 USC 691	United States Code	United States	circa 1969	LII (Cornell)		5
Pittsburgh Milk Co v Commissioner	26 Tax Cas 707		United Kingdom	circa 1969			5
Cir 1963); Underhill v Commissioner	45 Tax Cas 489		United Kingdom	circa 1963			4
Freeman v Commissioner of Internal Revenue	303 F2d 580	United States Court of Appeals, Eighth Circuit	United States	31 May 1962	WorldLII		4
Hackensack Water Co v United States	352 F2d 807; 173 Ct Cl 606		United States	circa 1969	Westlaw		4
Fruehauf Trailer Co v Commissioner of Internal Revenue	42 Tax Cas 83		United Kingdom				4
Biewer v Commissioner of Internal Revenue	341 F2d 394	United States Court of Appeals, Sixth Circuit	United States	16 Feb 1965	WorldLII		3
Pfaff v Commissioner	312 US 646; 85 L Ed 1099; 61 SCt 783	United States Supreme Court	United States	31 Mar 1941	WorldLII		3
Poorbaugh v United States	423 F2d 157	United States Court of Appeals, Third Circuit	United States	7 Oct 1969	WorldLII		2
Estate of Edgar v O'Daniel v Commissioner	10 Tax Cas 631		United Kingdom				2