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Continental Equities Inc v Commissioner of Internal Revenue   flag  13

551 F2d 74
United States Court of Appeals, Fifth Circuit
United States
25th April, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Benjamin v Diamond (In re Mobile Steel Co) 563 F2d 692 United States Court of Appeals, Fifth Circuit United States 21 Nov 1977 WorldLII flag 46
Clapp v Commissioner 875 F2d 1396; 63 AFTR2d 89-1451 United States Court of Appeals, Ninth Circuit United States 24 May 1989 WorldLII flag 33
Anderson, Clayton & Co v United States 562 F2d 972 United States Court of Appeals, Fifth Circuit United States 20 Dec 1977 WorldLII flag 32
Hipp Inc Griffith v Oles 895 F2d 1503; 58 USLW 2543 United States Court of Appeals, Fifth Circuit United States 18 Apr 1990 WorldLII flag 22
Superior Oil Co v FERC 563 F2d 191 United States Court of Appeals, Fifth Circuit United States 17 Nov 1977 WorldLII flag 16
Matter of Grand Jury Proceedings, Miller Brewing Co 687 F2d 1079 United States Court of Appeals, Seventh Circuit United States 3 Sep 1982 WorldLII flag 15
Kelley v Commissioner 45 F3d 348; 75 AFTR2d 95-758 United States Court of Appeals, Ninth Circuit United States 23 Jan 1995 WorldLII flag 10
Central Oil Supply Corporation v United States 557 F2d 511 United States Court of Appeals, Fifth Circuit United States 12 Aug 1977 WorldLII flag 9
Charter Co v United States 971 F2d 1576; 70 AFTR2d 92-5757 United States Court of Appeals, Eleventh Circuit United States 15 Sep 1992 WorldLII flag 7
Beall v United States 336 F3d 419 United States Court of Appeals, Fifth Circuit United States 27 Jun 2003 WorldLII flag 6
Alford Jg Wl v Commissioner of Internal Revenue 800 F2d 987; 58 AFTR2d 86-5687 United States Court of Appeals, Tenth Circuit United States 26 Aug 1986 WorldLII flag 3
Central Bank of the South v United States 834 F2d 990; 61 AFTR2d 88-386 United States Court of Appeals, Eleventh Circuit United States 31 Dec 1987 WorldLII flag
Cappuccilli v Commissioner of Internal Revenue 668 F2d 138 United States Court of Appeals, Second Circuit United States 29 Dec 1981 WorldLII flag

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Clapp v Commissioner 875 F2d 1396; 63 AFTR2d 89-1451 United States Court of Appeals, Ninth Circuit United States 24 May 1989 WorldLII flag 33
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
Anderson, Clayton & Co v United States 562 F2d 972 United States Court of Appeals, Fifth Circuit United States 20 Dec 1977 WorldLII flag 32
Williams v United States 289 US 553; 77 L Ed 1372; 53 SCt 751 United States Supreme Court United States 29 May 1933 WorldLII flag 32
United States ex rel Girard Trust Co v Helvering 301 US 540; 81 L Ed 1272; 57 SCt 855 United States Supreme Court United States 24 May 1937 WorldLII flag 29
Alabama By-Products Corporation v Patterson 258 F2d 892 United States Court of Appeals, Fifth Circuit United States 29 Aug 1958 WorldLII flag 26
Hipp Inc Griffith v Oles 895 F2d 1503; 58 USLW 2543 United States Court of Appeals, Fifth Circuit United States 18 Apr 1990 WorldLII flag 22
358 US 930 358 US 930; 3 L Ed 2d 303; 79 SCt 318 United States Supreme Court United States circa 1990 Westlaw flag 21
Superior Oil Co v FERC 563 F2d 191 United States Court of Appeals, Fifth Circuit United States 17 Nov 1977 WorldLII flag 16
Matter of Grand Jury Proceedings, Miller Brewing Co 687 F2d 1079 United States Court of Appeals, Seventh Circuit United States 3 Sep 1982 WorldLII flag 15
Stoller v United States 444 F2d 1391 United States Court of Appeals, Fifth Circuit United States 19 May 1971 WorldLII flag 11
Chartier Real Estate Co v Commissioner 52 Tax Cas 346 United Kingdom circa 1982 flag 11
Kelley v Commissioner 45 F3d 348; 75 AFTR2d 95-758 United States Court of Appeals, Ninth Circuit United States 23 Jan 1995 WorldLII flag 10
United States v Foster Lumber Co 429 US 32; 97 SCt 204; 50 L Ed 2d 199; 50 L Ed 199 United States Supreme Court United States 2 Nov 1976 WorldLII flag 10
Yellow Freight System Inc v United States 538 F2d 790 United States Court of Appeals, Eighth Circuit United States 15 Jun 1976 WorldLII flag 10
Central Oil Supply Corporation v United States 557 F2d 511 United States Court of Appeals, Fifth Circuit United States 12 Aug 1977 WorldLII flag 9
Morse v United States 494 F2d 876 United States Court of Appeals, Ninth Circuit United States 27 Mar 1974 WorldLII flag 9
cert denied 386 US 1016; 87 SCt 1373 United States Supreme Court United States circa 1977 Westlaw flag 9
Boyle v United States 355 F2d 233 United States Court of Appeals, Third Circuit United States 23 Apr 1965 WorldLII flag 8
Charter Co v United States 971 F2d 1576; 70 AFTR2d 92-5757 United States Court of Appeals, Eleventh Circuit United States 15 Sep 1992 WorldLII flag 7
Transport Manufacturing Equipment Co v Commissioner of Internal Revenue 434 F2d 373 United States Court of Appeals, Eighth Circuit United States 1 Oct 1970 WorldLII flag 7
United States v Bowcut 287 F2d 654 United States Court of Appeals, Ninth Circuit United States 17 Jan 1961 WorldLII flag 7
Beall v United States 336 F3d 419 United States Court of Appeals, Fifth Circuit United States 27 Jun 2003 WorldLII flag 6
Engineering Sales Inc v United States E Cedarholm B 510 F2d 565 United States Court of Appeals, Fifth Circuit United States 27 Mar 1975 WorldLII flag 6
Fitzgerald Motor Co Inc v Commissioner of Internal Revenue 508 F2d 1096 United States Court of Appeals, Fifth Circuit United States 28 Feb 1975 WorldLII flag 5
Burns, Stix Friedman & Co v Commissioner of Internal Revenue 57 Tax Cas 392 United Kingdom circa 1992 flag 5
South Texas Rice Warehouse Co v Commissioner of Internal Revenue 366 F2d 890 United States Court of Appeals, Fifth Circuit United States 4 Oct 1966 WorldLII flag 4
Vandenberge v Commissioner of Internal Revenue (1945) 147 F2d 167 United States circa 1945 Westlaw flag 4
325 US 875 325 US 875; 89 L Ed 1993; 65 SCt 1556 United States Supreme Court United States circa 1992 Westlaw flag 4
Alford Jg Wl v Commissioner of Internal Revenue 800 F2d 987; 58 AFTR2d 86-5687 United States Court of Appeals, Tenth Circuit United States 26 Aug 1986 WorldLII flag 3
Transport Manufacturing Equipment Co v Commissioner of Internal Revenue 480 F2d 448 United States Court of Appeals, Eighth Circuit United States 10 Aug 1973 WorldLII flag 3
National Newark and Essex Bank v United States 410 F2d 789; 187 Ct Cl 609 United States circa 1986 Westlaw flag 3
Stix Friedman & Co v Coyle 340 FSupp 4 United States circa 1986 Westlaw flag 3
Musso v Commissioner of Internal Revenue 531 F2d 772 United States Court of Appeals, Fifth Circuit United States 17 May 1976 WorldLII flag 2
Stix Friedman Co Inc v C Coyle 467 F2d 474 United States Court of Appeals, Eighth Circuit United States 6 Oct 1972 WorldLII flag 2
[1977] P 9303 [1977] P 9303 circa 1977 1
Constitutional Status of the United States Tax Court and the Courts of the District of Columbia [1973] Washington University Law Quarterly 381 Washington University Law Quarterly United States circa 1973 HeinOnline flag 1
Chartier Real Estate Co v Commissioner of Internal Revenue [1970] USCA1 83 United States Court of Appeals, First Circuit United States 5 May 1970 WorldLII flag 1
(1969) 8 Houston Law Review 395 (1969) 8 Houston Law Review 395 Houston Law Review United States circa 1969 HeinOnline / LexisNexis flag 1
Boyle v United States 380 F2d 973 United States Court of Appeals, Third Circuit United States 25 Jul 1967 WorldLII flag 1
429 US 41 429 US 41 United States Supreme Court United States circa 1973 Westlaw flag 1
United States ex rel Girard Trust Co v Helvering 361 US 540 United States Supreme Court United States circa 1973 Westlaw flag 1
32 Journal of Taxation 244 32 Journal of Taxation 244 Journal of Taxation United States circa 1973 flag 1
Central Bank of the South v United States 834 F2d 990; 61 AFTR2d 88-386 United States Court of Appeals, Eleventh Circuit United States 31 Dec 1987 WorldLII flag
Cappuccilli v Commissioner of Internal Revenue 668 F2d 138 United States Court of Appeals, Second Circuit United States 29 Dec 1981 WorldLII flag

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