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Tabacos v Collector   flag  40

275 US 87; 72 L Ed 177; 48 SCt 100
United States Supreme Court
United States
21st November, 1927

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Harrex v Fraser [2011] ACTSC 172 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 21 Oct 2011 AustLII flag 1
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
v Deputy Commission of Taxation [2014] FCAFC 57; (2014) 223 FCR 8; (2014) 311 ALR 167; (2014) 100 ACSR 287; (2014) 142 ALD 451; 9 BFRA 276; 32 ACLC 14-028 Federal Court of Australia Australia - Commonwealth 14 May 2014 AustLII flag 42
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
R v Kitson [2019] NSWSC 1109 Supreme Court of New South Wales Australia - New South Wales 28 Aug 2019 AustLII flag 14
Continental Micronesia, Inc v Chuuk [2011] FMSC 24; 17 FSM Intrm 526 Supreme Court of Federated States of Micronesia Federated States of Micronesia 3 Jun 2011 PacLII flag 3
Continental Micronesia, Inc v Chuuk [2010] FMSC 24; 17 FSM Intrm 152 Supreme Court of Federated States of Micronesia Federated States of Micronesia 17 Jun 2010 PacLII flag 5
MacTan Cebu International Airport Authority v Hon Ferdinand J Marcos, in his capacity as the Presiding Judge of the Regional Trial Court, Branch 20, Cebu City, the City of Cebu, represented by its Mayor Hon Tomas R Osme Ñ a, and Eustaquio b Cesa [1996] PHSC 549 Supreme Court of the Philippines Philippines 11 Sep 1996 AsianLII flag
Manila Electric Co v AL Yatco, Collector of Internal Revenue [1939] PHSC 291 Supreme Court of the Philippines Philippines 1 Nov 1939 AsianLII flag
South African Reserve Bank v Shuttleworth (CCT194/14, CCT199/14) [2015] ZACC 17 Constitutional Court of South Africa South Africa 18 Jun 2015 SAFLII flag 4
Nick Kikalos and Helen Kikalos, Petitioners-Appellees, v Commissioner of Internal Revenue, Respondent-Appellant 190 F3d 791 United States Court of Appeals, Seventh Circuit United States 8 Sep 1999 WorldLII flag 7
United States v Lewis 93 F3d 1075; 78 AFTR2d 96-6361 United States Court of Appeals, Second Circuit United States 28 Aug 1996 WorldLII flag 25
Denlinger v W Brennan 87 F3d 214 United States Court of Appeals, Seventh Circuit United States 24 Jun 1996 WorldLII flag 7
Douge v Commissioner of Internal Revenue 899 F2d 164; 65 AFTR2d 90-738 United States Court of Appeals, Second Circuit United States 26 Mar 1990 WorldLII flag 2
May v Commissioner of Internal Revenue 752 F2d 1301; 55 AFTR2d 85-747 United States Court of Appeals, Eighth Circuit United States 25 Jan 1985 WorldLII flag 7
ASARCO Inc v Idaho State Tax Comm'n 458 US 307; 73 L Ed 2d 787; 102 SCt 3103 United States Supreme Court United States 18 Oct 1982 WorldLII flag 6
Beatty v Commissioner of Internal Revenue 676 F2d 150 United States Court of Appeals, Fifth Circuit United States 17 May 1982 WorldLII flag 7
United States v Schafer 580 F2d 774 United States Court of Appeals, Fifth Circuit United States 20 Sep 1978 WorldLII flag 11
Shimberg v United States 577 F2d 283 United States Court of Appeals, Fifth Circuit United States 28 Jul 1978 WorldLII flag 4
Nelson Weaver Realty Co v Commissioner of Internal Revenue 307 F2d 897 United States Court of Appeals, Fifth Circuit United States 12 Sep 1962 WorldLII flag 21
Texas Trailercoach v Commissioner of Internal Revenue 251 F2d 395 United States Court of Appeals, Fifth Circuit United States 7 Jan 1958 WorldLII flag 19
International Harvester Co v Wisconsin Department of Taxation 322 US 435; 88 L Ed 1373; 64 SCt 1060 United States Supreme Court United States 29 May 1944 WorldLII flag 11
Wisconsin v J C Penney Co 311 US 435; 85 L Ed 267; 61 SCt 246 United States Supreme Court United States 13 Jan 1941 WorldLII flag 61
Osborn v Ozlin 310 US 53; 84 L Ed 1074; 60 SCt 758 United States Supreme Court United States 22 Apr 1940 WorldLII flag 28
Connecticut General Life Ins Co v Johnson 303 US 77; 82 L Ed 673; 58 SCt 436 United States Supreme Court United States 31 Jan 1938 WorldLII flag 22
Great Atlantic & Pacific Tea Co v Grosjean 301 US 412; 81 L Ed 1193; 57 SCt 772 United States Supreme Court United States 17 May 1937 WorldLII flag 40
New York ex rel Cohn v Graves 300 US 308; 81 L Ed 666; 57 SCt 466 United States Supreme Court United States 1 Mar 1937 WorldLII flag 35
Alaska Packers Ass'n v Industrial Accident Commission 294 US 532; 79 L Ed 1044; 55 SCt 518 United States Supreme Court United States 11 Mar 1935 WorldLII flag 81
Louis K Liggett Co v Lee 288 US 517; 77 L Ed 929; 53 SCt 481 United States Supreme Court United States 13 Mar 1933 WorldLII flag 23
Home Ins Co v Dick 281 US 397; 74 L Ed 926; 50 SCt 338; 74 L Ed 2d 926 United States Supreme Court United States 5 May 1930 WorldLII flag 87

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Australia and the International Insolvency Paradigm" (2015) 37 Sydney Law Review 389 McCormack, Gerard; Hargovan, Anil Australia circa 2015 AustLII flag 1
"Locke, Hume, Johnson and the continuing relevance of tax history" (2014) 12 E-Journal of Tax Research 87 Frecknall-Hughes, Jane Australia circa 2014 AustLII flag
"Lessons From the Recent Resource Rent Tax Experience in Australia" [2011] CanLawRw 25 (2011) 10 (2) Canberra Law Review 159 Passant, John Australia circa 2011 AustLII flag 1
"Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners" (2010) 33 University of New South Wales Law Journal 745 Dabner, Justin; Burton, Mark Australia circa 2010 AustLII flag
"It is the Community's Tax System" [2006] JlATaxTA 2 D'Ascenzo, Michael Australia circa 2006 AustLII flag
"Along the Road to Damascus: Framework for Interpreting the Tax Law" (2000) 3 (6) Journal of Australian Taxation 384 D'Ascenzo, Michael Australia circa 2000 AustLII flag
"Come in Spinner: Section 90 of the Constitution and the Future of State Government Finances" (1999) 21 Sydney Law Review 627 Williams, John M Australia circa 1999 AustLII flag 3
"Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7 Azzi, John Australia circa 1998 AustLII flag
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Frick v Pennsylvania 268 US 473; 69 L Ed 1058; 45 SCt 603 United States Supreme Court United States 1 Jun 1925 WorldLII flag 42
St Louis Cotton Compress Co v Arkansas 260 US 346; 67 L Ed 297; 43 SCt 125 United States Supreme Court United States 4 Dec 1922 WorldLII flag 23
Equitable Life Assurance Soc of United States v Pennsylvania 238 US 143; 35 SCt 829; 59 L Ed 1239; 58 L Ed 1239 United States Supreme Court United States 14 Jun 1915 WorldLII flag 10
Pennsylvania Lumbermen's Mut Fire Ins Co v Meyer 197 US 407; 49 L Ed 810; 25 SCt 483 United States Supreme Court United States 3 Apr 1905 WorldLII flag 19
Connecticut Mut Life Ins Co v Spratley 172 US 602; 43 L Ed 569; 19 SCt 308 United States Supreme Court United States 30 Jan 1899 WorldLII flag 30
Allgeyer v Louisiana 165 US 592; 165 US 578; 41 L Ed 832; 17 SCt 427; 123 Ky 228 United States Supreme Court United States 1 Mar 1897 WorldLII flag 104
271 US 673 271 US 673; 271 US 655; 46 SCt 486; 70 L Ed 1134; 70 L Ed 1144 United States Supreme Court United States Westlaw flag 3

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