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North American Oil Consolidated v Burnet     137

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Burke v Commissioner of Internal Revenue	485 F3d 171	United States Court of Appeals, First Circuit	United States	4 May 2007	WorldLII
United States v George	420 F3d 991	United States Court of Appeals, Ninth Circuit	United States	23 Aug 2005	WorldLII		1
Inductotherm Industries Inc v United States	351 F3d 120	United States Court of Appeals, Third Circuit	United States	8 Dec 2003	WorldLII
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII		17
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 189; 118 FCR 457; 49 ATR 145	Federal Court of Australia	Australia - Commonwealth	5 Mar 2002	AustLII		5
LARRY J CULLEY, Plaintiff-Appellant, v UNITED STATES, Defendant-Appellee United States Court of Appeals for the Federal Circuit	222 F3d 1331	United States Court of Appeals, Federal Circuit	United States	15 Aug 2000	WorldLII
Chernin v United States	149 F3d 805; 82 AFTR2d 98-5134	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1998	WorldLII		2
United States v Martinez-Rios	143 F3d 662; 81 AFTR2d 98-2083	United States Court of Appeals, Second Circuit	United States	4 May 1998	WorldLII		26
Amoco Production Co v Newton Sheep Co Newton	85 F3d 1464; 77 AFTR2d 96-2533	United States Court of Appeals, Tenth Circuit	United States	6 Jun 1996	WorldLII		2
Bouterie v Commissioner of Internal Revenue	36 F3d 1361; 74 AFTR2d 94-6839	United States Court of Appeals, Fifth Circuit	United States	8 Nov 1994	WorldLII		9
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		8
Sundstrand Corporation v Commissioner of Internal Revenue	17 F3d 965; 73 AFTR2d 94-1198	United States Court of Appeals, Seventh Circuit	United States	8 Apr 1994	WorldLII		5
McNichols v Commissioner of Internal Revenue	13 F3d 432; 73 AFTR2d 94-618	United States Court of Appeals, First Circuit	United States	29 Dec 1993	WorldLII		3
Commissioner v Indianapolis Power & Light Co	493 US 203; 107 L Ed 2d 591; 110 SCt 589	United States Supreme Court	United States	9 Jan 1990	WorldLII		11
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII		7
Indianapolis Power Light Co v Commissioner of Internal Revenue	857 F2d 1162; 62 AFTR2d 88-5708	United States Court of Appeals, Seventh Circuit	United States	20 Sep 1988	WorldLII		4
Union Pacific Railroad Co v United States	847 F2d 1567; 61 AFTR2d 88-1200	United States Court of Appeals, Federal Circuit	United States	25 May 1988	WorldLII		3
Stendig v United States	843 F2d 163; 61 AFTR2d 88-969	United States Court of Appeals, Fourth Circuit	United States	5 Apr 1988	WorldLII
Liddy v Commissioner of Internal Revenue	808 F2d 312; 59 AFTR2d 87-387	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1986	WorldLII		3
Illinois Power Co v Commissioner of Internal Revenue	792 F2d 683; 58 AFTR2d 86-5122	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1986	WorldLII		15
United States v Wiese	750 F2d 674; 55 AFTR2d 85-536	United States Court of Appeals, Eighth Circuit	United States	13 Mar 1985	WorldLII		3
Commissioner v Engle	464 US 206; 78 L Ed 2d 420; 104 SCt 597	United States Supreme Court	United States	10 Jan 1984	WorldLII		45
Cleave v United States	718 F2d 193	United States Court of Appeals, Sixth Circuit	United States	5 Oct 1983	WorldLII		5
Northern Life Insurance Co v United States Northern Life Insurance Co	685 F2d 277	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1982	WorldLII		3
Butchko v Commissioner of Internal Revenue	638 F2d 1214	United States Court of Appeals, Ninth Circuit	United States	5 Feb 1981	WorldLII		1
Brent v Commissioner of Internal Revenue	630 F2d 356	United States Court of Appeals, Fifth Circuit	United States	13 Nov 1980	WorldLII
McKinney v United States	574 F2d 1240; 56 ALRFed 559	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1978	WorldLII		4
Union Mutual Life Insurance Co v United States	570 F2d 382	United States Court of Appeals, First Circuit	United States	1 Feb 1978	WorldLII		5
Howard Quinn v Commissioner of Internal Revenue	524 F2d 617; 42 ALRFed 730	United States Court of Appeals, Seventh Circuit	United States	17 Oct 1975	WorldLII		15
Wentworth v Commissioner of Internal Revenue	510 F2d 883	United States Court of Appeals, Sixth Circuit	United States	12 Feb 1975	WorldLII		1
Exchange Security Bank v United States	492 F2d 1096	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1974	WorldLII		1
Buff v Commissioner of Internal Revenue	496 F2d 847	United States Court of Appeals, Second Circuit	United States	5 Apr 1974	WorldLII		3
United States v Rexach	482 F2d 10	United States Court of Appeals, First Circuit	United States	19 Nov 1973	WorldLII		22
Hope v Commissioner of Internal Revenue	471 F2d 738	United States Court of Appeals, Third Circuit	United States	9 Jan 1973	WorldLII
United States v W Hauff	461 F2d 1061	United States Court of Appeals, Seventh Circuit	United States	23 May 1972	WorldLII		5
Bohan v United States	456 F2d 851	United States Court of Appeals, Eighth Circuit	United States	9 Mar 1972	WorldLII		2
Basye v United States	450 F2d 109	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1971	WorldLII		1
Town Park Hotel Corporation v Commissioner of Internal Revenue	446 F2d 878	United States Court of Appeals, Sixth Circuit	United States	10 Aug 1971	WorldLII		1
Kappel v United States	437 F2d 1222	United States Court of Appeals, Third Circuit	United States	16 Mar 1971	WorldLII		6
Lark Sales Co v Commissioner of Internal Revenue	437 F2d 1067	United States Court of Appeals, Seventh Circuit	United States	21 Jan 1971	WorldLII
Kappel v United States	[1970] USCA3 643	United States Court of Appeals, Third Circuit	United States	11 Dec 1970	WorldLII
Lark Sales Co v Commissioner of Internal Revenue	[1970] USCA7 446	United States Court of Appeals, Seventh Circuit	United States	9 Dec 1970	WorldLII
Stephens Marine Inc v Commissioner of Internal Revenue	430 F2d 679	United States Court of Appeals, Ninth Circuit	United States	16 Sep 1970	WorldLII		3
Stephens Marine Inc v Commissioner of Internal Revenue	[1970] USCA9 787	United States Court of Appeals, Ninth Circuit	United States	26 Aug 1970	WorldLII
Bramlette Building Corporation v Commissioner of Internal Revenue	[1970] USCA5 663	United States Court of Appeals, Fifth Circuit	United States	19 May 1970	WorldLII
Bramlette Building Corporation v Commissioner of Internal Revenue	424 F2d 751	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1970	WorldLII		4
Mooney Aircraft Inc v United States	[1970] USCA5 52	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1970	WorldLII
Mooney Aircraft Inc v United States	420 F2d 400	United States Court of Appeals, Fifth Circuit	United States	10 Nov 1969	WorldLII		4
United States v Skelly Oil Co	394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379	United States Supreme Court	United States	2 Jun 1969	WorldLII		36
United States v Hancock Bank F C Hancock Bank F C	400 F2d 975	United States Court of Appeals, Fifth Circuit	United States	11 Sep 1968	WorldLII		7
Franklin Life Insurance Co v United States	399 F2d 757	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1968	WorldLII		13
Franklin Life Insurance Co v United States	[1968] USCA7 246	United States Court of Appeals, Seventh Circuit	United States	11 Jul 1968	WorldLII		1
Skelly Oil Co v United States	[1968] USCA10 100	United States Court of Appeals, Tenth Circuit	United States	3 Apr 1968	WorldLII
Horn v Commissioner of Internal Revenue	387 F2d 621	United States Court of Appeals, Fifth Circuit	United States	21 Dec 1967	WorldLII		3
Skelly Oil Co v United States	392 F2d 128	United States Court of Appeals, Tenth Circuit	United States	20 Apr 1967	WorldLII		2
Van Wagoner v United States	368 F2d 95	United States Court of Appeals, Fifth Circuit	United States	3 Nov 1966	WorldLII		8
Buder v United States	[1966] USCA8 16	United States Court of Appeals, Eighth Circuit	United States	25 Jan 1966	WorldLII
Buder v United States	354 F2d 941	United States Court of Appeals, Eighth Circuit	United States	4 Jan 1966	WorldLII		4
Commissioner of Internal Revenue v J W Gaddy J W Gaddy	344 F2d 460	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1965	WorldLII		5
United States v H McGuire	347 F2d 99	United States Court of Appeals, Sixth Circuit	United States	23 Mar 1965	WorldLII		4
Equitable Life Insurance Co of Iowa v United States	340 F2d 9	United States Court of Appeals, Eighth Circuit	United States	9 Feb 1965	WorldLII		7
Equitable Life Insurance Co of Iowa v United States	[1965] USCA8 11	United States Court of Appeals, Eighth Circuit	United States	15 Jan 1965	WorldLII
Kitchin v Commissioner of Internal Revenue	340 F2d 895	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1965	WorldLII		4
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue	317 F2d 829	United States Court of Appeals, Seventh Circuit	United States	21 May 1963	WorldLII		9
Frelbro Corporation v Commissioner of Internal Revenue	315 F2d 784	United States Court of Appeals, Second Circuit	United States	1 Apr 1963	WorldLII		5
Frelbro Corporation v Commissioner of Internal Revenue	[1963] USCA2 102	United States Court of Appeals, Second Circuit	United States	31 Jan 1963	WorldLII
Mel Dar Corporation v Commissioner of Internal Revenue	[1962] USCA9 430	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1962	WorldLII		3
Mel Dar Corporation v Commissioner of Internal Revenue	309 F2d 525	United States Court of Appeals, Ninth Circuit	United States	27 Oct 1962	WorldLII		7
Beck v United States	298 F2d 622	United States Court of Appeals, Ninth Circuit	United States	14 Feb 1962	WorldLII		43
Beck v United States	[1962] USCA9 21	United States Court of Appeals, Ninth Circuit	United States	20 Jan 1962	WorldLII
American Automobile Ass'n v United States	367 US 687; 81 SCt 1727	United States Supreme Court	United States	9 Oct 1961	WorldLII		59
Commissioner of Internal Revenue v Dill Co	[1961] USCA3 273	United States Court of Appeals, Third Circuit	United States	8 Aug 1961	WorldLII
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Commissioner of Internal Revenue v Dill Co	294 F2d 291	United States Court of Appeals, Third Circuit	United States	12 Jan 1961	WorldLII		4
Schlude v Commissioner of Internal Revenue	283 F2d 234	United States Court of Appeals, Eighth Circuit	United States	19 Oct 1960	WorldLII		6
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc	281 F2d 556	United States Court of Appeals, Second Circuit	United States	29 Jul 1960	WorldLII		7
Commissioner of Internal Revenue v Fifth Avenue Coach Lines Inc Fifth Avenue Coach Lines Inc	[1960] USCA2 260	United States Court of Appeals, Second Circuit	United States	11 Apr 1960	WorldLII
United States v De Bonchamps	278 F2d 127	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1960	WorldLII		2
Bayshore Gardens Inc v Commissioner of Internal Revenue	267 F2d 55	United States Court of Appeals, Second Circuit	United States	29 May 1959	WorldLII		4
Bressner Radio Inc v Commissioner of Internal Revenue	267 F2d 520	United States Court of Appeals, Second Circuit	United States	28 May 1959	WorldLII		17
Bayshore Gardens Inc v Commissioner of Internal Revenue	[1959] USCA2 289	United States Court of Appeals, Second Circuit	United States	8 May 1959	WorldLII
Phillips v Commissioner of Internal Revenue	262 F2d 668	United States Court of Appeals, Ninth Circuit	United States	2 Jan 1959	WorldLII		1
Bressner Radio Inc v Commissioner of Internal Revenue	[1958] USCA2 591	United States Court of Appeals, Second Circuit	United States	13 Nov 1958	WorldLII		2
Whitaker v Commissioner of Internal Revenue	259 F2d 379	United States Court of Appeals, Fifth Circuit	United States	16 Sep 1958	WorldLII		13
Schaeffer v Commissioner of Internal Revenue	258 F2d 861	United States Court of Appeals, Sixth Circuit	United States	20 Aug 1958	WorldLII		9
Ta Barham v United States	[1958] USCA4 154	United States Court of Appeals, Fourth Circuit	United States	27 May 1958	WorldLII
Ta Barham v United States	256 F2d 456	United States Court of Appeals, Fourth Circuit	United States	10 Apr 1958	WorldLII		4
Texas Trailercoach v Commissioner of Internal Revenue	251 F2d 395	United States Court of Appeals, Fifth Circuit	United States	7 Jan 1958	WorldLII		19
Long Poultry Farms v Commissioner of Internal Revenue	249 F2d 726	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1957	WorldLII		10
Long Poultry Farms v Commissioner of Internal Revenue	[1957] USCA4 244	United States Court of Appeals, Fourth Circuit	United States	15 Oct 1957	WorldLII
Wood v Commissioner of Internal Revenue	[1957] USCA5 449	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII
Wood v Commissioner of Internal Revenue	245 F2d 888	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1957	WorldLII		12
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII		169
Drybrough v Commissioner of Internal Revenue	238 F2d 735	United States Court of Appeals, Sixth Circuit	United States	3 Dec 1956	WorldLII		16
Phillips v Commissioner of Internal Revenue	238 F2d 473	United States Court of Appeals, Seventh Circuit	United States	21 Nov 1956	WorldLII		2
Dawkins v Commissioner of Internal Revenue	238 F2d 174	United States Court of Appeals, Eighth Circuit	United States	5 Nov 1956	WorldLII		18
Johnson v Commissioner of Internal Revenue	233 F2d 952	United States Court of Appeals, Fourth Circuit	United States	18 May 1956	WorldLII		14
Murray v Commissioner of Internal Revenue	232 F2d 742	United States Court of Appeals, Ninth Circuit	United States	15 May 1956	WorldLII		1
United States v B a Baker S	233 F2d 195	United States Court of Appeals, Tenth Circuit	United States	3 May 1956	WorldLII
Johnson v Commissioner of Internal Revenue	[1956] USCA4 115	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1956	WorldLII		1
Murray v Commissioner of Internal Revenue	[1956] USCA9 107	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1956	WorldLII
Automobile Club of Michigan v Commissioner of Internal Revenue	230 F2d 585	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1956	WorldLII		13
Dall v Commissioner of Internal Revenue	[1955] USCA2 611	United States Court of Appeals, Second Circuit	United States	28 Dec 1955	WorldLII
Dall v Commissioner of Internal Revenue	228 F2d 526	United States Court of Appeals, Second Circuit	United States	13 Dec 1955	WorldLII		7
Brown v United States	224 F2d 845	United States Court of Appeals, Sixth Circuit	United States	12 Aug 1955	WorldLII		2
Ward v Commissioner of Internal Revenue	224 F2d 547	United States Court of Appeals, Ninth Circuit	United States	22 Jun 1955	WorldLII		13
Loewenstein Son v Commissioner of Internal Revenue	222 F2d 919	United States Court of Appeals, Sixth Circuit	United States	31 May 1955	WorldLII		1
Beacon Publishing Co v Commissioner of Internal Revenue	218 F2d 697	United States Court of Appeals, Tenth Circuit	United States	3 Jan 1955	WorldLII		26
United States v Merrill	211 F2d 297	United States Court of Appeals, Ninth Circuit	United States	2 Mar 1954	WorldLII		15
Kann v Commissioner of Internal Revenue	[1954] USCA3 62	United States Court of Appeals, Third Circuit	United States	15 Feb 1954	WorldLII		8
United States v Maryland Jockey Club of Baltimore City	[1954] USCA4 43	United States Court of Appeals, Fourth Circuit	United States	3 Feb 1954	WorldLII
United States v Maryland Jockey Club of Baltimore City	210 F2d 367	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1954	WorldLII		12
Lashells' Estate v Commissioner of Internal Revenue	208 F2d 430	United States Court of Appeals, Sixth Circuit	United States	4 Dec 1953	WorldLII		11
Kann v Commissioner of Internal Revenue	210 F2d 247	United States Court of Appeals, Third Circuit	United States	16 Nov 1953	WorldLII		33
Mutual Tel Co v United States	204 F2d 160	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1953	WorldLII		5
Crellin's Estate v Commissioner of Internal Revenue	[1953] USCA9 141	United States Court of Appeals, Ninth Circuit	United States	3 Jun 1953	WorldLII		1
Healy v Commissioner	345 US 278; 97 L Ed 1007; 73 SCt 671	United States Supreme Court	United States	18 May 1953	WorldLII		76
Crellin's Estate v Commissioner of Internal Revenue	203 F2d 812	United States Court of Appeals, Ninth Circuit	United States	6 May 1953	WorldLII		10
Mutual Tel Co v United States	[1953] USCA9 108	United States Court of Appeals, Ninth Circuit	United States	27 Apr 1953	WorldLII
United States v Lesoine	203 F2d 123	United States Court of Appeals, Ninth Circuit	United States	23 Mar 1953	WorldLII		13
Arrowsmith v Commissioner of Internal Revenue	344 US 6; 97 L Ed 6; 73 SCt 71	United States Supreme Court	United States	8 Dec 1952	WorldLII		40
Bates Motor Transport Lines v Commissioner of Internal Revenue	200 F2d 20	United States Court of Appeals, Seventh Circuit	United States	4 Dec 1952	WorldLII		8
Commissioner of Internal Revenue v Commissioner of Internal Revenue	194 F2d 662	United States Court of Appeals, Second Circuit	United States	15 Feb 1952	WorldLII		2
Commissioner of Internal Revenue v Commissioner of Internal Revenue	[1952] USCA2 40	United States Court of Appeals, Second Circuit	United States	17 Jan 1952	WorldLII
Commissioner of Internal Revenue v Arrowsmith	[1952] USCA2 24	United States Court of Appeals, Second Circuit	United States	10 Jan 1952	WorldLII		1
Commissioner of Internal Revenue v Arrowsmith	193 F2d 734	United States Court of Appeals, Second Circuit	United States	11 Dec 1951	WorldLII		7
United States v Rutkin	189 F2d 431	United States Court of Appeals, Third Circuit	United States	19 Jun 1951	WorldLII		13
United States v Lewis	340 US 590; 95 L Ed 560; 71 SCt 522; 95 L Ed 2d 560	United States Supreme Court	United States	30 Apr 1951	WorldLII		72
United States v Rutkin	[1951] USCA3 112	United States Court of Appeals, Third Circuit	United States	19 Apr 1951	WorldLII		3
Commissioner of Internal Revenue v Switlik	[1950] USCA3 250	United States Court of Appeals, Third Circuit	United States	12 Sep 1950	WorldLII
Commissioner of Internal Revenue v Switlik	184 F2d 299	United States Court of Appeals, Third Circuit	United States	24 May 1950	WorldLII		8
Commissioner of Internal Revenue v Wilcox	327 US 404; 90 L Ed 752; 66 SCt 546	United States Supreme Court	United States	25 Feb 1946	WorldLII		108
Welch v Obispo Oil Co	301 US 190; 81 L Ed 1033; 57 SCt 684	United States Supreme Court	United States	26 Apr 1937	WorldLII		2
United States v Safety Car Heating & Lighting Co	297 US 88; 80 L Ed 500; 56 SCt 353	United States Supreme Court	United States	6 Jan 1936	WorldLII		33
Brown v Helvering	[1934] USSC 22	United States Supreme Court	United States	15 Jan 1934	WorldLII
Freuler v Helvering	291 US 35; 78 L Ed 634; 54 SCt 308	United States Supreme Court	United States	8 Jan 1934	WorldLII		62

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Burnet v Logan	283 US 404; 75 L Ed 1143; 51 SCt 550	United States Supreme Court	United States	18 May 1931	WorldLII		76
Burnet v Sanford & Brooks Co	282 US 359; 75 L Ed 383; 51 SCt 150	United States Supreme Court	United States	5 Jan 1931	WorldLII		90
Lucas v American Code Co	280 US 445; 74 L Ed 538; 50 SCt 202	United States Supreme Court	United States	24 Feb 1930	WorldLII		78
United States v S S White Dental Mfg Co	274 US 398; 71 L Ed 1120; 47 SCt 598	United States Supreme Court	United States	16 May 1927	WorldLII		36
284 US 614	284 US 614; 52 SCt 208	United States Supreme Court	United States	circa 1927	Westlaw		2
264 f 336	264 F 336						1
Oklahoma v Texas	258 US 632; 258 US 633; 66 L Ed 802; 42 SCt 314; 42 SCt 315	United States Supreme Court	United States	circa 1927	Westlaw		2
United States v North American Oil Consolidated	242 F 723						1
209 Treas Regs 45	209 Treas Regs 45		United States				1
Board v Commissioner	51 F2d 73		United States		Westlaw		7
50 f2d 752	50 F2d 752		United States		Westlaw		1
12 Bta 68	12 BTA 68		United States				1