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Colonial Savings Association and Subsidiaries v Commissioner of Internal Revenue     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Buelow v Commissioner of Internal Revenue	970 F2d 412; 70 AFTR2d 92-5521	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1992	WorldLII		6
United States v Centennial Savings Bank FSB	499 US 573; 113 L Ed 2d 608; 111 SCt 1512	United States Supreme Court	United States	17 Apr 1991	WorldLII		23
Zarin v Commissioner of Internal Revenue	66 AFTR2d 90-5679	United States Court of Appeals, Third Circuit	United States	10 Oct 1990	WorldLII
Centennial Savings Bank Fsb v United States	887 F2d 595; 64 AFTR2d 89-5684	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII		3
Jerome Mirza Associates Ltd v United States	882 F2d 229; 64 AFTR2d 89-5233	United States Court of Appeals, Seventh Circuit	United States	25 Oct 1989	WorldLII		4
Western Federal Savings and Loan Association v Commissioner of Internal Revenue	880 F2d 1005; 64 AFTR2d 89-5331	United States Court of Appeals, Eighth Circuit	United States	27 Jul 1989	WorldLII
Hardy v Johns-Manville Sales Corporation C Smith	57 USLW 2148	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1988	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fidelity Fin Corporation v Federal Home Loan Bank	792 F2d 1432	United States Court of Appeals, Ninth Circuit	United States	27 Jun 1986	WorldLII		30
Templeton v Commissioner of Internal Revenue	719 F2d 1408	United States Court of Appeals, Seventh Circuit	United States	28 Oct 1983	WorldLII		5
Hintz v Commissioner of Internal Revenue	712 F2d 281	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1983	WorldLII		7
Columbia Gas System Inc v United States	473 F2d 1244	United States Court of Appeals, Second Circuit	United States	9 Jan 1973	WorldLII		6
[1973-2] CB 402	[1973-2] CB 402			circa 1973			2
[1969-3] CB 423	[1969-3] CB 423			circa 1969			13
Laurens Fed Sav & Loan Assn v South Carolina Tax Comm'n	365 US 517; 5 L Ed 2d 749; 81 SCt 719	United States Supreme Court	United States	20 Mar 1961	WorldLII		8
San Marcos Hotel Co v Commissioner of Internal Revenue	205 F2d 641	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1953	WorldLII		2
Fahey v O'Melveny & Myers Federal Home Loan Bank of San Francisco	200 F2d 420	United States Court of Appeals, Ninth Circuit	United States	17 Dec 1952	WorldLII		19
reprinted in	[1942-2] CB 504			circa 1942			10
[1939-2] CB 504	[1939-2] CB 504			circa 1939			1
United States v Kirby Lumber Co	284 US 1; 76 L Ed 131; 52 SCt 4	United States Supreme Court	United States	2 Nov 1931	WorldLII		55
Bowers v Kerbaugh-Empire Co	271 US 170; 70 L Ed 886; 46 SCt 449	United States Supreme Court	United States	3 May 1926	WorldLII		29
93-483 Sec 6	93-483 SEC 6		United States	circa 1952			2
798 Sec 114	798 SEC 114		United States				1
Centennial Savings Bank FSB v United States	682 FSupp 1389		United States	circa 1952	Westlaw		5
APA); Fidelity Financial Corporation v Federal Home Loan Bank	589 FSupp 885		United States		Westlaw		3
Yamamoto v Klenske	479 US 1064; 93 L Ed 2d 997; 107 SCt 948	United States Supreme Court	United States		Westlaw		77
Spartan Petroleum Co v United States	437 FSupp 733		United States		Westlaw		3
Mallonee v Fahey	345 US 952; 73 SCt 863; 97 L Ed 1374; 97 L Ed 2d 1374	United States Supreme Court	United States		Westlaw		17
Frontier Savings Ass'n v Commissioner	87 Tax Cas 665		United Kingdom				2
Colonial Sav Ass'n v Commissioner	85 Tax Cas 855		United Kingdom				3
OKC Corporation v Commissioner	82 Tax Cas 638		United Kingdom				3
Discharge of Indebtedness: The Progeny of United States v Kirby Lumber Co	66 California Law Review 1159	California Law Review	United States		HeinOnline / LexisNexis		4
26 USC 305	26 USC 305	United States Code	United States		LII (Cornell)		2
26 USC 108	26 USC 108; [1954] SEC 108	United States Code	United States		LII (Cornell)		11
26 USC 61	26 USC 61	United States Code	United States		LII (Cornell)		86
12 USC 1437	12 USC 1437	United States Code	United States		LII (Cornell)		10
12 USC 1427	12 USC 1427	United States Code	United States		LII (Cornell)		2
12 USC 1426	12 USC 1426	United States Code	United States		LII (Cornell)		3
12 USC 1421	12 USC 1421	United States Code	United States		LII (Cornell)		5
Reliable Incubator and Brooder Co	6 Tax Cas 919		United Kingdom				4