Commissioner v National Alfalfa Dehydrating & Milling Co 65

417 US 134; 94 SCt 2129; 40 L Ed 2d 717

United States Supreme Court

United States

28th May, 1974

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Boulware v United States	[2008] USSC 9	United States Supreme Court	United States	3 Mar 2008	WorldLII
Centex Corporation Ctx v United States	395 F3d 1283	United States Court of Appeals, Federal Circuit	United States	19 Jan 2005	WorldLII	5
Mas One Ltd Partnership v United States	390 F3d 427	United States Court of Appeals, Sixth Circuit	United States	19 Nov 2004	WorldLII
Armstrong v United States	366 F3d 622	United States Court of Appeals, Eighth Circuit	United States	10 Jun 2004	WorldLII
Florida Progress Corporation and Subsidiaries v Commissioner of Internal Revenue	348 F3d 954	United States Court of Appeals, Eleventh Circuit	United States	21 Oct 2003	WorldLII
Marsh McLennan Companies Inc v United States	302 F3d 1369	United States Court of Appeals, Federal Circuit	United States	6 Sep 2002	WorldLII	4
In Re: Boston Regional Medical Center, Inc	291 F3d 111	United States Court of Appeals, Eleventh Circuit	United States	28 Feb 2002	WorldLII	1
ESTATE OF FRANK ARMSTRONG, JR , Frank Armstrong, III, Executor; FRANK ARMSTRONG, JR , Trust For Benefit of Frank Armstrong, Jr , Frank Armstrong, III, Trustee, Plaintiffs-Appellants, v UNITED STATES OF AMERICA, Defendant-Appellee	277 F3d 490	United States Court of Appeals, Fourth Circuit	United States	15 Jan 2002	WorldLII	1
NA v United States	265 F3d 1275	United States Court of Appeals, Federal Circuit	United States	7 Sep 2001	WorldLII	3
Rite Aid Corporation and Subsidiary Corporations, Plaintiff-Appellant, v United States, Defendant-Appellee	255 F3d 1357	United States Court of Appeals, Federal Circuit	United States	6 Jul 2001	WorldLII	2
Lindberg v United States	164 F3d 1312; 83 AFTR2d 99-444	United States Court of Appeals, Tenth Circuit	United States	13 Jan 1999	WorldLII	1
Nestle Holdings Inc v Commissioner of Internal Revenue	152 F3d 83; 82 AFTR2d 98-5467	United States Court of Appeals, Second Circuit	United States	31 Jul 1998	WorldLII	3
Chernin v United States	149 F3d 805; 82 AFTR2d 98-5134	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1998	WorldLII	2
Goudas v Commissioner of Internal Revenue	137 F3d 368; 81 AFTR2d 98-831	United States Court of Appeals, Sixth Circuit	United States	23 Feb 1998	WorldLII
Unum Corporation Unum v United States	130 F3d 501; 80 AFTR2d 97-8124	United States Court of Appeals, First Circuit	United States	2 Dec 1997	WorldLII	4
Schelble v Commissioner of Internal Revenue	130 F3d 1388; 80 AFTR2d 97-8226	United States Court of Appeals, Tenth Circuit	United States	26 Nov 1997	WorldLII	9
Snowa v Commissioner of Internal Revenue	123 F3d 190; 80 AFTR2d 97-6127	United States Court of Appeals, Fourth Circuit	United States	19 Aug 1997	WorldLII	6
Signet Banking Corporation v Commissioner of Internal Revenue	118 F3d 239; 80 AFTR2d 97-5362	United States Court of Appeals, Fourth Circuit	United States	8 Jul 1997	WorldLII	2
Reser v Commissioner of Internal Revenue	112 F3d 1258; 65 USLW 2756; 79 AFTR2d 97-2743	United States Court of Appeals, Fifth Circuit	United States	12 May 1997	WorldLII	8
Bergersen v Commissioner of Internal Revenue	109 F3d 56; 79 AFTR2d 97-1530	United States Court of Appeals, First Circuit	United States	21 Mar 1997	WorldLII	3
Smith v Commissioner of Internal Revenue	65 F3d 37; 76 AFTR2d 95-6532	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1995	WorldLII
McCoy Enterprises Inc v Commissioner of Internal Revenue	58 F3d 557; 76 AFTR2d 95-5302	United States Court of Appeals, Tenth Circuit	United States	20 Jun 1995	WorldLII	4
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII	1
United States v Hj Sallee	984 F2d 643; 71 AFTR2d 93-1090	United States Court of Appeals, Fifth Circuit	United States	16 Feb 1993	WorldLII	2
Munroe v Commissioner of Internal Revenue	[1992] USCA10 342	United States Court of Appeals, Tenth Circuit	United States	9 Apr 1992	WorldLII
Utley v Commissioner of Internal Revenue	906 F2d 1033; 66 AFTR2d 90-5406	United States Court of Appeals, Fifth Circuit	United States	13 Jul 1990	WorldLII	5
Jh Harris v United States	902 F2d 439; 66 AFTR2d 90-5104	United States Court of Appeals, Fifth Circuit	United States	7 Jun 1990	WorldLII	5
Federal National Mortgage Association v Commissioner of Internal Revenue	896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	20 Feb 1990	WorldLII	3
Estate Leavitt III III v Commissioner of Internal Revenue	875 F2d 420; 63 AFTR2d 89-1437	United States Court of Appeals, Fourth Circuit	United States	19 May 1989	WorldLII	11
Estate of Juden v Commissioner of Internal Revenue	865 F2d 960; 63 AFTR2d 89-595	United States Court of Appeals, Eighth Circuit	United States	20 Jan 1989	WorldLII	2
United States Steel Corporation v United States	848 F2d 1232; 61 AFTR2d 88-1301	United States Court of Appeals, Federal Circuit	United States	10 Jun 1988	WorldLII
Wilkin v United States	809 F2d 1400; 59 AFTR2d 87-602	United States Court of Appeals, Ninth Circuit	United States	9 Feb 1987	WorldLII	1
Abrams v United States	797 F2d 100; 58 AFTR2d 86-6351	United States Court of Appeals, Second Circuit	United States	4 Aug 1986	WorldLII	1
Miller v A Quinn	792 F2d 392; 58 AFTR2d 86-5202	United States Court of Appeals, Third Circuit	United States	12 Jun 1986	WorldLII
Selfe v United States	778 F2d 769; 57 AFTR2d 86-464	United States Court of Appeals, Eleventh Circuit	United States	23 Dec 1985	WorldLII	9
Comdisco Inc v United States	756 F2d 569; 55 AFTR2d 85-1006	United States Court of Appeals, Seventh Circuit	United States	6 Mar 1985	WorldLII	11
Bradley v United States	730 F2d 718	United States Court of Appeals, Eleventh Circuit	United States	23 Apr 1984	WorldLII	2
Microdot Inc v United States	728 F2d 593	United States Court of Appeals, Second Circuit	United States	24 Feb 1984	WorldLII
Johnson v Commissioner of Internal Revenue	720 F2d 963	United States Court of Appeals, Seventh Circuit	United States	10 Nov 1983	WorldLII
Strick Corporation v United States	714 F2d 1194	United States Court of Appeals, Third Circuit	United States	2 Aug 1983	WorldLII	6
John Allan Love Charitable Foundation v United States	710 F2d 1316	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1983	WorldLII	1
Brown v Commissioner of Internal Revenue	706 F2d 755	United States Court of Appeals, Sixth Circuit	United States	4 May 1983	WorldLII	10
Bennett Paper Corporation and Subsidiaries v Commissioner of Internal Revenue	699 F2d 450	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1983	WorldLII	9
Lomas Santa Fe Inc v Commissioner of Internal Revenue	693 F2d 71	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1982	WorldLII	1
Crouch v United States	692 F2d 97	United States Court of Appeals, Tenth Circuit	United States	25 Oct 1982	WorldLII	3
Washington v Commissioner of Internal Revenue	692 F2d 128; 223 USApp DC 404	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	19 Oct 1982	WorldLII	3
Texstar Corporation v United States	688 F2d 362	United States Court of Appeals, Fifth Circuit	United States	7 Oct 1982	WorldLII
Hildebrand v Commissioner of Internal Revenue	683 F2d 57	United States Court of Appeals, Third Circuit	United States	22 Jun 1982	WorldLII	1
McCrory Corporation v United States	651 F2d 828	United States Court of Appeals, Second Circuit	United States	12 Jun 1981	WorldLII	3
May v United States	644 F2d 578	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1981	WorldLII
Wolter Construction Co Inc v Commissioner of Internal Revenue	634 F2d 1029	United States Court of Appeals, Sixth Circuit	United States	17 Nov 1980	WorldLII	5
White Trucking Co Inc v Commissioner of Internal Revenue	601 F2d 867	United States Court of Appeals, Fifth Circuit	United States	30 Aug 1979	WorldLII	9
Wilson v United States	588 F2d 1168	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1978	WorldLII	3
Cities Service Co v United States	586 F2d 967	United States Court of Appeals, Second Circuit	United States	6 Nov 1978	WorldLII
Singleton v Commissioner of Internal Revenue	439 US 940; 58 L Ed 2d 335; 99 SCt 335	United States Supreme Court	United States	30 Oct 1978	WorldLII	13
Gulf Mobile and Ohio Railroad Co v United States	579 F2d 892	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1978	WorldLII	1
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII	100
Fed-Mart Corporation v United States	572 F2d 235	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1978	WorldLII	3
Gray v Commissioner of Internal Revenue	561 F2d 753	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1977	WorldLII	4
Don E Williams Co v Commissioner	429 US 569; 51 L Ed 2d 48; 97 SCt 850	United States Supreme Court	United States	22 Feb 1977	WorldLII	39
United States v St Louis-San Francisco Railway Co	537 F2d 312	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1976	WorldLII	3
Cities Service Co v United States	522 F2d 1281	United States Court of Appeals, Second Circuit	United States	6 Oct 1975	WorldLII	7
Cummings v Commissioner of Internal Revenue	506 F2d 449	United States Court of Appeals, Second Circuit	United States	14 Apr 1975	WorldLII	4
Mason v United States	513 F2d 25	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1975	WorldLII	4
Central Tablet Mfg Co v United States	417 US 673; 94 SCt 2516; 41 L Ed 2d 398	United States Supreme Court	United States	19 Jun 1974	WorldLII	14

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
National Alfalfa Dehydrating and Milling Co v Commissioner of Internal Revenue	472 F2d 796	United States Court of Appeals, Tenth Circuit	United States	26 Jan 1973	WorldLII	2
Claussen's Inc v United States	469 F2d 340	United States Court of Appeals, Fifth Circuit	United States	16 Nov 1972	WorldLII	3
Atchison Topeka and Santa Fe Railroad Co v United States	443 F2d 147	United States Court of Appeals, Tenth Circuit	United States	24 May 1971	WorldLII	4
[1969] PL 91	[1969] PL 91		United Kingdom	circa 1969	Westlaw	3
Dixon v United States	381 US 68; 10 ALR 3d 1371; 14 L Ed 2d 223; 85 SCt 1301	United States Supreme Court	United States	3 May 1965	WorldLII	99
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII	24
Real Estate Investment Trust of America v Commissioner of Internal Revenue	334 F2d 986	United States Court of Appeals, First Circuit	United States	28 Jul 1964	WorldLII	2
Dixon v United States	333 F2d 1016	United States Court of Appeals, Second Circuit	United States	19 Jun 1964	WorldLII	7
United States v O D Harrison	304 F2d 835	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1962	WorldLII	11
Nassau Lens Co v Commissioner	308 F2d 39	United States Court of Appeals, Second Circuit	United States	17 Sep 1962	WorldLII	27
Rosen v United States	288 F2d 658	United States Court of Appeals, Third Circuit	United States	24 Mar 1961	WorldLII	12
Television Industries Inc v Commissioner of Internal Revenue	284 F2d 322	United States Court of Appeals, Second Circuit	United States	14 Oct 1960	WorldLII	16
Commissioner of Internal Revenue v J I Morgan	272 F2d 936	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1959	WorldLII	17
Interlochen Co v Commissioner of Internal Revenue	232 F2d 873	United States Court of Appeals, Fourth Circuit	United States	24 Apr 1956	WorldLII	3
Montana Power Co v United States	232 F2d 541	United States Court of Appeals, Third Circuit	United States	28 Mar 1956	WorldLII	15
Davis v Penfield	205 F2d 798	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1953	WorldLII	2
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII	60
Helvering v Southwest Consolidated Corporation	315 US 194; 86 L Ed 789; 62 SCt 546	United States Supreme Court	United States	9 Mar 1942	WorldLII	45
Gray v Powell	314 US 402; 86 L Ed 301; 62 SCt 326	United States Supreme Court	United States	15 Dec 1941	WorldLII	131
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII	302
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII	143
Founders Gen Corporation v Hoey	300 US 268; 81 L Ed 639; 57 SCt 457	United States Supreme Court	United States	1 Mar 1937	WorldLII	8
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Helvering v Union Pacific R Co	293 US 282; 79 L Ed 363; 55 SCt 165; 79 L Ed 2d 363	United States Supreme Court	United States	3 Dec 1934	WorldLII	21
Old Mission Portland Cement Co v Helvering	293 US 289; 79 L Ed 367; 55 SCt 158	United States Supreme Court	United States	3 Dec 1934	WorldLII	23
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII	226
St Louis-San Francisco Ry v United States	444 F2d 1102; 195 Ct Cl 343		United States		Westlaw	5
Missouri Pacific Ry v United States	433 F2d 1324; 193 Ct Cl 257		United States		Westlaw	5
Missouri Pacific Railroad Co v United States	427 F2d 727; 192 Ct Cl 318		United States		Westlaw	5
Erie Lackawanna Railroad Co v United States	422 F2d 425; 190 Ct Cl 682		United States		Westlaw	5
414 US 817; 94 SCt 152; 38 l Ed 2d 49	414 US 817; 94 SCt 152; 38 L Ed 2d 49	United States Supreme Court	United States		Westlaw	8
Southern Natural Gas Co v United States	412 F2d 1222; (1264-1269) 188 Ct Cl 302		United States		Westlaw	7
cert denied	404 US 1017; 30 L Ed 2d 665; 92 SCt 679	United States Supreme Court	United States		Westlaw	31
402 US 944; 91 SCt 1618; 29 l Ed 2d 112	402 US 944; 91 SCt 1618; 29 L Ed 2d 112	United States Supreme Court	United States		Westlaw	31
381 US 911	381 US 911; 14 L Ed 2d 433; 85 SCt 1531	United States Supreme Court	United States		Westlaw	41
Aetna Cas & Sur Co v Vinson	372 US 934; 9 L Ed 2d 765; 83 SCt 880; 9 L Ed 765	United States Supreme Court	United States		Westlaw	39
362 FSupp 830	362 FSupp 830		United States		Westlaw	3
358 US 842; 79 SCt 23; 3 l Ed 2d 76	358 US 842; 79 SCt 23; 3 L Ed 2d 76	United States Supreme Court	United States		Westlaw	4
352 US 843; 77 SCt 51; 1 l Ed 2d 59	352 US 843; 77 SCt 51; 1 L Ed 2d 59	United States Supreme Court	United States		Westlaw	30
Gulf, Mobile & Ohio Ry v United States	339 FSupp 489		United States		Westlaw	3
Cities Service Co v United States	316 FSupp 61		United States		Westlaw	5
Southern Fertilizer & Chemical Co v Edwards	167 FSupp 879		United States		Westlaw	6
Montana Power Co v United States	159 FSupp 593; 141 Ct Cl 620		United States		Westlaw	3
Commissioner of Internal Revenue v Caulkins	144 F2d 482		United States		Westlaw	19
American Smelting & Refining Co v United States	130 F2d 883		United States		Westlaw	11
Penfield v Davis	105 FSupp 292		United States		Westlaw	2
San Joaquin Light & Power Corporation v McLaughlin	65 F2d 677		United States		Westlaw	8
National Alfalfa Dehydrating & Milling Co v Commissioner	57 Tax Cas 46		United Kingdom			3
31 Aftr2d 73	31 AFTR2d 73		United States			1
22 Tax Lawyer 339	22 Tax Lawyer 339	Tax Lawyer	United States		HeinOnline	4
11 Tax Law Review 51	11 Tax Law Review 51	Tax Law Review	United States		HeinOnline / Westlaw	1

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