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Sirbo Holdings Inc v Commissioner of Internal Revenue   flag  4

509 F2d 1220
United States Court of Appeals, Second Circuit
United States
14th January, 1975

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 272 F3d 333 United States Court of Appeals, Sixth Circuit United States 19 Nov 2001 WorldLII flag 1
Stichting Pensioenfonds Voor De Gezondheid Geestelijke En Maatschappelijke Belangen v United States 129 F3d 195; 80 AFTR2d 97-7735; 327 USApp DC 112 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 14 Nov 1997 WorldLII flag 1
Baker v United States 748 F2d 1465; 55 AFTR2d 85-509 United States Court of Appeals, Eleventh Circuit United States 3 Dec 1984 WorldLII flag 4
Demarinis v J Donovan 728 F2d 1266 United States Court of Appeals, Ninth Circuit United States 21 Mar 1984 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 14
Sirbo Holdings Inc v Commissioner of Internal Revenue 476 F2d 981 United States Court of Appeals, Second Circuit United States 23 Mar 1973 WorldLII flag 5
Billy Rose's Diamond Horseshoe Inc v United States 448 F2d 549 United States Court of Appeals, Second Circuit United States 22 Jun 1971 WorldLII flag 6
Commissioner of Internal Revenue v Ferrer 304 F2d 125; 301 USApp DC 310 United States Court of Appeals, Second Circuit United States 5 Jun 1962 WorldLII flag 26
Kent Manufacturing Corporation v Commissioner of Internal Revenue 288 F2d 812 United States Court of Appeals, Fourth Circuit United States 15 Mar 1961 WorldLII flag 8
Snowden v Hughes 321 US 1; 88 L Ed 497; 64 SCt 397; 88 L Ed 2d 497 United States Supreme Court United States 13 Mar 1944 WorldLII flag 299
Helvering v William Flaccus Oak Leather Co 313 US 247; 85 L Ed 1310; 61 SCt 878 United States Supreme Court United States 28 Apr 1941 WorldLII flag 31
Wagner v United States 387 F2d 966; 181 Ct Cl 807 United States circa 1961 Westlaw flag 3
382 US 1028 382 US 1028; 15 L Ed 2d 541; 86 SCt 651 United States Supreme Court United States circa 1961 Westlaw flag 26
International Business Machines Corporation v United States 343 F2d 914; 170 Ct Cl 357 United States Westlaw flag 23
Billy Rose's Diamond Horseshoe, Inc v United States 322 FSupp 76 United States Westlaw flag 5
209 Docket 74--1697 209 Docket 74--1697 United States - Pennsylvania flag 1
Towanda Textiles, Inc v United States 180 FSupp 373; 149 Ct Cl 123 United States Westlaw flag 19
61 Tax Cas 723 61 Tax Cas 723 United Kingdom flag 1
57 Tax Cas 884 57 Tax Cas 884 United Kingdom flag 2
57 Tax Cas 530 57 Tax Cas 530 United Kingdom flag 2
Capital Gain and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments 49 Minnesota Law Review 1 Minnesota Law Review United States HeinOnline / LexisNexis flag 2
King Broadcasting Co v CIR 48 Tax Cas 542 United Kingdom flag 1
Hamilton & Main, Inc , v Commissioner of Internal Revenue 25 Tax Cas 878 United Kingdom flag 3
Eustice, Contract Rights, Capital Gain, and Assignment of Income-- The Ferrer Case 20 Tax Law Review 1 Tax Law Review United States HeinOnline / Westlaw flag 3
Waggoner v CIR 15 Tax Cas 496 United Kingdom flag 6
1 Bta 762 1 BTA 762 United States flag 6
1 Bta 706 1 BTA 706 United States flag 3

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