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Elliotts, Inc v Commissioner   flag  17

716 F2d 1241
United States Court of Appeals, Ninth Circuit
United States
26th September, 1983

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Securities and Exchange Commission v Gemstar-Tv Guide International Inc 401 F3d 1031 United States Court of Appeals, Ninth Circuit United States 22 Mar 2005 WorldLII flag
Metro Leasing and Development Corporation v Commissioner of Internal Revenue 376 F3d 1015 United States Court of Appeals, Ninth Circuit United States 23 Jul 2004 WorldLII flag
Securities and Exchange Commission v Gemstar-Tv Guide International Inc [2004] USCA9 303 United States Court of Appeals, Ninth Circuit United States 12 May 2004 WorldLII flag
Eberl's Claim Service, Inc , Petitioner - Appellant, v Commissioner of Internal Revenue, Respondent - Appellee 249 F3d 994 United States Court of Appeals, Tenth Circuit United States 4 May 2001 WorldLII flag 1
Labelgraphics, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 221 F3d 1091 United States Court of Appeals, Ninth Circuit United States 8 Aug 2000 WorldLII flag 3
Exacto Spring Corporation, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 196 F3d 833 United States Court of Appeals, Seventh Circuit United States 16 Nov 1999 WorldLII flag 9
Olympic Screen Crafts, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 187 F3d 1116 United States Court of Appeals, Ninth Circuit United States 16 Aug 1999 WorldLII flag 1
In Re: Nell Carter, Debtor Nell Carter, Appellant, v Peter C Anderson, Chapter 7trustee,appellee 182 F3d 1027 United States Court of Appeals, Ninth Circuit United States 11 Aug 1999 WorldLII flag
Alpha Medical Inc v Commissioner of Internal Revenue 172 F3d 942; 83 AFTR2d 99-1922 United States Court of Appeals, Sixth Circuit United States 19 Apr 1999 WorldLII flag 2
Dexsil Corporation v Commissioner of Internal Revenue 147 F3d 96; 81 AFTR2d 98-2312 United States Court of Appeals, Second Circuit United States 3 Jun 1998 WorldLII flag 4
Leonard Pipeline Contractors Ltd v Commissioner of Internal Revenue 142 F3d 1133; 81 AFTR2d 98-1664 United States Court of Appeals, Ninth Circuit United States 24 Apr 1998 WorldLII flag 6
Rapco Inc v Commissioner of Internal Revenue 85 F3d 950; 64 USLW 2793; 77 AFTR2d 96-2405 United States Court of Appeals, Second Circuit United States 4 Jun 1996 WorldLII flag 6
Alexander Shokai Inc v Commissioner of Internal Revenue 34 F3d 1480; 74 AFTR2d 94-6150 United States Court of Appeals, Ninth Circuit United States 2 Sep 1994 WorldLII flag 8
Spicer Accounting Inc v United States 918 F2d 90; 66 AFTR2d 90-5806 United States Court of Appeals, Ninth Circuit United States 1 Nov 1990 WorldLII flag 8
Rutter v Commissioner of Internal Revenue 853 F2d 1267; 62 AFTR2d 88-5594 United States Court of Appeals, Fifth Circuit United States 7 Sep 1988 WorldLII flag 9
Owensby Kritikos Inc v Commissioner of Internal Revenue 819 F2d 1315; 60 AFTR2d 87-5224 United States Court of Appeals, Fifth Circuit United States 26 Jun 1987 WorldLII flag 11
Patton v Commissioner of Internal Revenue 799 F2d 166; 58 AFTR2d 86-5709 United States Court of Appeals, Fifth Circuit United States 5 Sep 1986 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Keller Street Development Co v Commissioner of Internal Revenue 688 F2d 675 United States Court of Appeals, Ninth Circuit United States 23 Sep 1982 WorldLII flag 3
Estate of Skaggs v Commissioner of Internal Revenue 672 F2d 756 United States Court of Appeals, Ninth Circuit United States 24 Mar 1982 WorldLII flag 3
Sibla v Commissioner 611 F2d 1260 United States Court of Appeals, Ninth Circuit United States 7 Jan 1980 WorldLII flag 16
American Foundry v Commissioner of Internal Revenue 536 F2d 289 United States Court of Appeals, Ninth Circuit United States 23 Apr 1976 WorldLII flag 4
Nor-Cal Adjusters v Commissioner 503 F2d 359 United States Court of Appeals, Ninth Circuit United States 5 Sep 1974 WorldLII flag 13
Charles Schneider Co Inc v Commissioner of Internal Revenue 500 F2d 148 United States Court of Appeals, Eighth Circuit United States 19 Aug 1974 WorldLII flag 8
Giles Industries, Inc v United States, CtCl 1974 496 F2d 556 United States circa 1974 Westlaw flag 3
United States v Byrum 408 US 125; 92 SCt 2382; 33 L Ed 2d 238 United States Supreme Court United States 10 Oct 1972 WorldLII flag 25
Pacific Grains Inc v Commissioner of Internal Revenue 399 F2d 603 United States Court of Appeals, Ninth Circuit United States 16 Aug 1968 WorldLII flag 8
Harolds Club v Commissioner of Internal Revenue 340 F2d 861 United States Court of Appeals, Ninth Circuit United States 19 Jan 1965 WorldLII flag 2
Casey v Commissioner of Internal Revenue 267 F2d 26 United States Court of Appeals, Second Circuit United States 11 May 1959 WorldLII flag 14
Cir 1959); Laure v Commissioner 70 Tax Cas 1087 United Kingdom circa 1959 flag 2
Klamath Medical Service Bureau v Commissioner of Internal Revenue 261 F2d 842 United States Court of Appeals, Ninth Circuit United States 15 Dec 1958 WorldLII flag 6
Cir 1949); E Wagner & Son v Commissioner 93 F2d 816 United States circa 1949 Westlaw flag 1
Lucas v Ox Fibre Brush Co 281 US 115; 74 L Ed 733; 50 SCt 273 United States Supreme Court United States 14 Apr 1930 WorldLII flag 25
Sentry Ins v Todd Shipyards Corporation 459 US 1036; 103 SCt 447; 74 L Ed 2d 602 United States Supreme Court United States circa 1958 Westlaw flag 49
Charles McCandless Tile Service v United States 422 F2d 1336; 191 Ct Cl 108 United States Westlaw flag 10
420 US 908 420 US 908; 42 L Ed 2d 837; 95 SCt 826 United States Supreme Court United States Westlaw flag 47
359 US 966 359 US 966; 3 L Ed 2d 834; 79 SCt 877 United States Supreme Court United States Westlaw flag 19
204 Ct Cl 202 204 Ct Cl 202 United States flag 2
Hoffman Radio Corporation v Commissioner 177 F2d 264 United States Westlaw flag 5
Sunset Scavenger Co v Commissioner 84 F2d 453 United States Westlaw flag 7
55 Taxes The Tax Magazine 720 55 Taxes The Tax Magazine 720 Taxes: The Tax Magazine United States HeinOnline flag 1
General Water Heater Corporation v Commissioner 42 F2d 419 United States Westlaw flag 1
Klamath Medical Serv Bureau v Commissioner 29 Tax Cas 339 United Kingdom flag 1
26 USC 162 26 USC 162 United States Code United States LII (Cornell) flag 156
26 USC 1 26 USC 1 United States Code United States LII (Cornell) flag 37
Note, Reasonable Compensation and the Close Corporation: McCandless, the Automatic Dividend Rule, and the Dual Level Test 26 Stanford Law Review 441 Stanford Law Review United States HeinOnline / LexisNexis flag 1
Walthall, McCandless--Implications for Compensation Planning and Dividend Policy 6 Cumberland Law Review 1 Cumberland Law Review United States HeinOnline / LexisNexis flag 1

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