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Black Hills Corporation v Commissioner of Internal Revenue   flag  6

73 F3d 799; 77 AFTR2d 96-363
United States Court of Appeals, Eighth Circuit
United States
10th January, 1996

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Estate of Korby v Commissioner of Internal Revenue 471 F3d 848 United States Court of Appeals, Eighth Circuit United States 8 Dec 2006 WorldLII flag
Clajon Gas Co Lp v Commissioner of Internal Revenue 354 F3d 786 United States Court of Appeals, Eighth Circuit United States 12 Jan 2004 WorldLII flag 2
Campbell v Commissioner of Internal Revenue 164 F3d 1140; 83 AFTR2d 99-358 United States Court of Appeals, Eighth Circuit United States 8 Jan 1999 WorldLII flag 3
Wal-Mart Stores Inc Subsidiaries v Commissioner of Internal Revenue 153 F3d 650; 82 AFTR2d 98-5601 United States Court of Appeals, Eighth Circuit United States 14 Aug 1998 WorldLII flag 1
Haley v P Retsinas 138 F3d 1245; 13 IER Cases 1389 United States Court of Appeals, Eighth Circuit United States 16 Mar 1998 WorldLII flag 4
Roberts Rodenberg-Roberts v Kindercare Learning Centers Inc 86 F3d 844 United States Court of Appeals, Eighth Circuit United States 24 Jun 1996 WorldLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Wal-Mart Stores Inc Subsidiaries v Commissioner of Internal Revenue 153 F3d 650; 82 AFTR2d 98-5601 United States Court of Appeals, Eighth Circuit United States 14 Aug 1998 WorldLII flag 1
Haley v P Retsinas 138 F3d 1245; 13 IER Cases 1389 United States Court of Appeals, Eighth Circuit United States 16 Mar 1998 WorldLII flag 4
Roberts Rodenberg-Roberts v Kindercare Learning Centers Inc 86 F3d 844 United States Court of Appeals, Eighth Circuit United States 24 Jun 1996 WorldLII flag 5
Westoak Realty and Investment Co Inc v Commissioner of Internal Revenue 999 F2d 308; 72 AFTR2d 93-5358 United States Court of Appeals, Eighth Circuit United States 5 Aug 1993 WorldLII flag 1
INDOPCO, Inc v Commissioner 503 US 79; 117 L Ed 2d 226; 112 SCt 1039 United States Supreme Court United States 26 Feb 1992 WorldLII flag 32
Sargent v Commissioner of Internal Revenue 929 F2d 1252; 59 USLW 2631; 67 AFTR2d 91-718 United States Court of Appeals, Eighth Circuit United States 2 Apr 1991 WorldLII flag 11
United States v General Dynamics Corporation 481 US 239; 95 L Ed 2d 226; 107 SCt 1732 United States Supreme Court United States 22 Apr 1987 WorldLII flag 23
Commissioner v Lincoln Savings & Loan Ass'n 403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519 United States Supreme Court United States 14 Jun 1971 WorldLII flag 46
United States v Weber Paper Co 320 F2d 199 United States Court of Appeals, Eighth Circuit United States 26 Jul 1963 WorldLII flag 3
26 USC 162 26 USC 162 United States Code United States circa 1998 LII (Cornell) flag 156
26 USC 7482 26 USC 7482 United States Code United States circa 1998 LII (Cornell) flag 240
Weber Paper Co v United States 204 FSupp 394 United States circa 1998 Westlaw flag 2
Coal Mine Health and Safety Act Endorsement " 30 USC 933 United States Code United States circa 1998 LII (Cornell) flag 6

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