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Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue   flag  2

800 F2d 215; 58 AFTR2d 86-5745
United States Court of Appeals, Eighth Circuit
United States
9th September, 1986

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
William Lefever Betty Lou Lefever v Commissioner of Internal Revenue 100 F3d 778 United States Court of Appeals, Tenth Circuit United States 13 Nov 1996 WorldLII flag 12
Arkansas Best Corporation v Commissioner 485 US 212; 99 L Ed 2d 183; 108 SCt 971 United States Supreme Court United States 7 Mar 1988 WorldLII flag 18

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wright v Commissioner of Internal Revenue 756 F2d 1039; 55 AFTR2d 85-1035 United States Court of Appeals, Fourth Circuit United States 13 Mar 1985 WorldLII flag 1
Campbell Taggart Inc v United States 744 F2d 442; 53 USLW 2240 United States Court of Appeals, Fifth Circuit United States 19 Oct 1984 WorldLII flag 5
Record Wide Distributors Inc v Commissioner of Internal Revenue 682 F2d 204 United States Court of Appeals, Eighth Circuit United States 14 Jul 1982 WorldLII flag 3
Windle Co v Commissioner of Internal Revenue 550 F2d 43 United States Court of Appeals, First Circuit United States 21 Jan 1977 WorldLII flag 20
Riss v Commissioner of Internal Revenue 478 F2d 1160 United States Court of Appeals, Eighth Circuit United States 19 Apr 1973 WorldLII flag 12
United States v Mississippi Chemical Corporation 405 US 298; 92 SCt 908; 31 L Ed 2d 217 United States Supreme Court United States 6 Mar 1972 WorldLII flag 15
Vaaler v United States 454 F2d 1120 United States Court of Appeals, Eighth Circuit United States 21 Jan 1972 WorldLII flag 4
Central Cooperative v Bookwalter 427 F2d 1341 United States Court of Appeals, Eighth Circuit United States 23 Jul 1970 WorldLII flag 3
Municipal Bond Corporation v Commissioner of Internal Revenue 382 F2d 184 United States Court of Appeals, Eighth Circuit United States 1 Sep 1967 WorldLII flag 3
Malat v Riddell 383 US 569; 16 L Ed 2d 102; 86 SCt 1030 United States Supreme Court United States 21 Mar 1966 WorldLII flag 96
Municipal Bond Corporation v Commissioner of Internal Revenue 341 F2d 683 United States Court of Appeals, Eighth Circuit United States 18 Feb 1965 WorldLII flag 8
Frank v Commissioner of Internal Revenue 321 F2d 143 United States Court of Appeals, Eighth Circuit United States 9 Sep 1963 WorldLII flag 7
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Stephens, Inc v United States 464 F2d 53 United States circa 1965 Westlaw flag 2
Bates v Bruner 459 US 1171; 74 L Ed 2d 1014; 103 SCt 816 United States Supreme Court United States circa 1965 Westlaw flag 70
Dearborn Co v United States 444 F2d 1145 United States circa 1965 Westlaw flag 1
Angle v NLRB 431 US 966; 97 SCt 2923; 53 L Ed 2d 1062 United States Supreme Court United States circa 1965 Westlaw flag 30
409 US 1118; 93 SCt 911; 34 l Ed 2d 702 409 US 1118; 93 SCt 911; 34 L Ed 2d 702 United States Supreme Court United States Westlaw flag 7
Moskowitz v United States 405 US 1045; 31 L Ed 2d 588; 92 SCt 1309 United States Supreme Court United States Westlaw flag 22
Booth Newspapers, Inc v United States 303 F2d 916; 157 Ct Cl 886 United States circa 1965 Westlaw flag 11
Wilson Bros & Co v Commissioner 124 F2d 606 United States circa 1965 Westlaw flag 5
Arkansas Best Corporation & Subsidiaries v Commissioner 83 Tax Cas 640 United Kingdom flag 3
Note, The Corn Products Doctrine and Its Application to Partnership Interests 79 Columbia Law Review 341 Columbia Law Review United States HeinOnline / LexisNexis flag 2
WW Windle Co v Commissioner 65 Tax Cas 694 United Kingdom flag 6
Javaras, Corporate Capital Gains and Losses--The Corn Products Doctrine 52 Taxes The Tax Magazine 770 Taxes: The Tax Magazine United States HeinOnline flag 1
26 USC 1236 26 USC 1236 United States Code United States LII (Cornell) flag 1
26 USC 1221 26 USC 1221; [1954] SEC 1221 United States Code United States LII (Cornell) flag 27
19 Tax Law Review 185 19 Tax Law Review 185 Tax Law Review United States HeinOnline / Westlaw flag 4
12 USC 1841 12 USC 1841 United States Code United States LII (Cornell) flag 46
12 USC 1134 12 USC 1134 United States Code United States LII (Cornell) flag 2
1 Sec 103 1 SEC 103 United States flag 7

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