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Helvering v Tex-Penn Oil Co     70

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Estate of Fg Holl IV Na v Commissioner of Internal Revenue	54 F3d 648; 75 AFTR2d 95-2177	United States Court of Appeals, Tenth Circuit	United States	5 May 1995	WorldLII		3
Andrew Crispo Gallery Inc v Commissioner of Internal Revenue	16 F3d 1336; 73 AFTR2d 94-1201	United States Court of Appeals, Second Circuit	United States	22 Feb 1994	WorldLII		3
Estate of Holl v Commissioner	967 F2d 1437; 70 AFTR2d 92-6191	United States Court of Appeals, Tenth Circuit	United States	17 Jun 1992	WorldLII		29
Service Employees Int'l Union v Fair Political Practices Comm'n	955 F2d 1312; 60 USLW 2517	United States Court of Appeals, Ninth Circuit	United States	7 Feb 1992	WorldLII		56
United States v Cochrane	896 F2d 635	United States Court of Appeals, First Circuit	United States	21 Feb 1990	WorldLII		12
King v Commissioner	857 F2d 676; 62 AFTR2d 88-5661	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1988	WorldLII		24
Love Box Co Inc v Commissioner of Internal Revenue	842 F2d 1213; 56 USLW 2569; 61 AFTR2d 88-944	United States Court of Appeals, Tenth Circuit	United States	28 Mar 1988	WorldLII		13
Moss v Commissioner of Internal Revenue	831 F2d 833; 56 USLW 2275; 60 AFTR2d 87-5910	United States Court of Appeals, Ninth Circuit	United States	28 Oct 1987	WorldLII		9
United States v Kowalchuk	773 F2d 488; 571 FSupp 72	United States Court of Appeals, Third Circuit	United States	23 Sep 1985	WorldLII		10
Equal Employment Opportunity Commission v Children's Hospital Medical Center of Northern California	702 F2d 1288; 31 Fair Empl Prac Cas 824; 31 Empl Prac Dec P 33,510	United States Court of Appeals, Ninth Circuit	United States	8 Apr 1983	WorldLII		22
United States v McConney	728 F2d 1195	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1982	WorldLII		978
Investors Insurance Agency Inc v Commissioner of Internal Revenue	677 F2d 1328	United States Court of Appeals, Ninth Circuit	United States	26 May 1982	WorldLII		1
Pullman-Standard v Swint	456 US 273; 72 L Ed 2d 66; 102 SCt 1781; 72 L Ed 66	United States Supreme Court	United States	27 Apr 1982	WorldLII		897
Universal Minerals, Inc v CA Hughes & Co	669 F2d 98	United States Court of Appeals, Third Circuit	United States	21 Jan 1982	WorldLII		188
Kolom v Commissioner of Internal Revenue	454 US 1011; 70 L Ed 2d 412; 102 SCt 548	United States Supreme Court	United States	2 Nov 1981	WorldLII		4
Smith v Harris	644 F2d 985	United States Court of Appeals, Third Circuit	United States	23 Mar 1981	WorldLII		9
Estate of O'Connell v Commissioner of Internal Revenue	640 F2d 249	United States Court of Appeals, Ninth Circuit	United States	20 Feb 1981	WorldLII		4
Sakol v Commissioner of Internal Revenue	574 F2d 694	United States Court of Appeals, Second Circuit	United States	6 Apr 1978	WorldLII		7
Rosenthal v Rizzo	555 F2d 390	United States Court of Appeals, Third Circuit	United States	25 May 1977	WorldLII		17
United States v Garguilo	554 F2d 59	United States Court of Appeals, Second Circuit	United States	3 May 1977	WorldLII		9
Leopold v United States	510 F2d 617	United States Court of Appeals, Ninth Circuit	United States	2 Jan 1975	WorldLII		4
Bituminous Fire Marine Insurance Co v Izzy Rosen's Inc	493 F2d 257	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1974	WorldLII		4
Bernuth v Commissioner of Internal Revenue	470 F2d 710	United States Court of Appeals, Second Circuit	United States	12 Dec 1972	WorldLII		3
United States v Samel Refining Corporation	461 F2d 941	United States Court of Appeals, Third Circuit	United States	2 Jun 1972	WorldLII		1
Rubber Research Inc v Commissioner of Internal Revenue	422 F2d 1402	United States Court of Appeals, Eighth Circuit	United States	16 Mar 1970	WorldLII		11
Mills v Commissioner of Internal Revenue	399 F2d 744	United States Court of Appeals, Fourth Circuit	United States	3 Sep 1968	WorldLII		4
Mills v Commissioner of Internal Revenue	[1968] USCA4 177	United States Court of Appeals, Fourth Circuit	United States	7 Mar 1968	WorldLII		1
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue	[1967] USCA3 260	United States Court of Appeals, Third Circuit	United States	2 May 1967	WorldLII		3
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
Dupes v C Johnson	353 F2d 103	United States Court of Appeals, Sixth Circuit	United States	3 Dec 1965	WorldLII		5
Eisner v United States	351 F2d 55	United States Court of Appeals, Sixth Circuit	United States	6 Oct 1965	WorldLII		13
Officials' Committee of Fox Markets Inc v Ely L	[1964] USCA9 503	United States Court of Appeals, Ninth Circuit	United States	15 Dec 1964	WorldLII		2
Officials' Committee of Fox Markets Inc v Ely L	337 F2d 461	United States Court of Appeals, Ninth Circuit	United States	20 Oct 1964	WorldLII		14
Victorson v Commissioner of Internal Revenue	[1964] USCA2 46	United States Court of Appeals, Second Circuit	United States	15 Jan 1964	WorldLII
Victorson v Commissioner of Internal Revenue	326 F2d 264	United States Court of Appeals, Second Circuit	United States	12 Dec 1963	WorldLII		4
Mailloux v Commissioner of Internal Revenue	320 F2d 60	United States Court of Appeals, Fifth Circuit	United States	8 Jul 1963	WorldLII		5
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	[1963] USCA4 207	United States Court of Appeals, Fourth Circuit	United States	3 Jun 1963	WorldLII		1
Jewell Ridge Coal Corporation v Commissioner of Internal Revenue	318 F2d 695	United States Court of Appeals, Fourth Circuit	United States	29 Mar 1963	WorldLII		11
Reeves v Commissioner of Internal Revenue	314 F2d 438	United States Court of Appeals, Sixth Circuit	United States	13 Mar 1963	WorldLII		7
Malat v Commissioner of Internal Revenue	302 F2d 700	United States Court of Appeals, Ninth Circuit	United States	17 Jul 1962	WorldLII		6
Malat v Commissioner of Internal Revenue	[1962] USCA9 127	United States Court of Appeals, Ninth Circuit	United States	13 Apr 1962	WorldLII
Arc Realty Co v Commissioner of Internal Revenue	[1961] USCA8 205	United States Court of Appeals, Eighth Circuit	United States	14 Nov 1961	WorldLII
Arc Realty Co v Commissioner of Internal Revenue	295 F2d 98	United States Court of Appeals, Eighth Circuit	United States	17 Oct 1961	WorldLII		23
International Trading Co v Commissioner of Internal Revenue	275 F2d 578	United States Court of Appeals, Seventh Circuit	United States	7 Mar 1960	WorldLII		18
Jennings v United States	(1959) 272 F2d 842	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1959	WorldLII		6
Stanton v United States	[1959] USCA2 422	United States Court of Appeals, Second Circuit	United States	6 Jul 1959	WorldLII
Stanton v United States	268 F2d 727	United States Court of Appeals, Second Circuit	United States	14 May 1959	WorldLII		7
Clark v Commissioner	266 F2d 698	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1959	WorldLII		50
Ortmayer v Commissioner of Internal Revenue	265 F2d 848	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1959	WorldLII		13
Evans v Commissioner of Internal Revenue	264 F2d 502	United States Court of Appeals, Ninth Circuit	United States	26 Jan 1959	WorldLII		11
Dixie Sand Gravel Corporation v Holland	255 F2d 304	United States Court of Appeals, Sixth Circuit	United States	1 May 1958	WorldLII		10
Turner and Co v Commissioner of Internal Revenue	247 F2d 370	United States Court of Appeals, Fourth Circuit	United States	17 Jul 1957	WorldLII		6
Turner and Co v Commissioner of Internal Revenue	[1957] USCA4 162	United States Court of Appeals, Fourth Circuit	United States	27 May 1957	WorldLII
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Macdonald v Commissioner of Internal Revenue	230 F2d 534	United States Court of Appeals, Seventh Circuit	United States	13 Feb 1956	WorldLII		6
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII		2
Tang Ho, William Lee, Henri Lee, Sofia Lee Teehankee, Thomas Lee, Anthony Lee, Julia Lee Kaw, Charles Lee, Valeriana Lee Yu, Victor Lee, Silvino Lee, Mary Lee, John Lee, and Peter Lee, for themselves and as heirs of li Seng Giap, deceased v the Board of Tax Appeals and the Collector of Internal Revenue	[1955] PHSC 237	Supreme Court of the Philippines	Philippines	19 Nov 1955	AsianLII
Ford v Commissioner of Internal Revenue	217 F2d 886	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1954	WorldLII		4
Lively v Elkhorn Coal Co	206 F2d 396	United States Court of Appeals, Sixth Circuit	United States	29 Jul 1953	WorldLII		7
Ketler v Commissioner of Internal Revenue	196 F2d 822	United States Court of Appeals, Seventh Circuit	United States	6 May 1952	WorldLII		9
Burton Co v Commissioner of Internal Revenue	190 F2d 115	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1951	WorldLII		2
Collamer v Commissioner of Internal Revenue	[1950] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1950	WorldLII
Collamer v Commissioner of Internal Revenue	185 F2d 146	United States Court of Appeals, Fourth Circuit	United States	12 Oct 1950	WorldLII		9
United States v E L Bruce Co	180 F2d 846	United States Court of Appeals, Sixth Circuit	United States	20 Mar 1950	WorldLII		9
Hormel v Helvering	312 US 552; 85 L Ed 1037; 61 SCt 719; 85 L Ed 2d 1037	United States Supreme Court	United States	17 Mar 1941	WorldLII		539
Helis v Ward	308 US 365; 84 L Ed 327; 60 SCt 283	United States Supreme Court	United States	15 Jan 1940	WorldLII		3
Colorado Nat Bank v Commissioner	(1938) 305 US 23; 83 L Ed 20; 59 SCt 48	United States Supreme Court	United States	7 Nov 1938	WorldLII		4
United States v Esnault-Pelterie	303 US 26; 82 L Ed 625; 58 SCt 412	United States Supreme Court	United States	31 Jan 1938	WorldLII		17
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Morehead v New York ex rel Tipaldo	298 US 587; 80 L Ed 1347; 56 SCt 918	United States Supreme Court	United States	1 Jun 1936	WorldLII		22
Helvering v Minnesota Tea Co	296 US 378; 80 L Ed 284; 56 SCt 269	United States Supreme Court	United States	16 Dec 1935	WorldLII		23
Helvering v Rankin	295 US 123; 79 L Ed 1343; 55 SCt 732	United States Supreme Court	United States	29 Apr 1935	WorldLII		45
Clark v Williard	294 US 211; 79 L Ed 865; 55 SCt 356	United States Supreme Court	United States	4 Feb 1935	WorldLII		21
Helvering v Taylor	293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623	United States Supreme Court	United States	7 Jan 1935	WorldLII		269
Old Mission Portland Cement Co v Helvering	293 US 289; 79 L Ed 367; 55 SCt 158	United States Supreme Court	United States	3 Dec 1934	WorldLII		23
Zellerbach Paper Co v Helvering	293 US 172; 79 L Ed 264; 55 SCt 127	United States Supreme Court	United States	5 Nov 1934	WorldLII		28
Federal Land Bank of Berkeley v Warner	292 US 53; 78 L Ed 1120; 54 SCt 571	United States Supreme Court	United States	2 Apr 1934	WorldLII		1
Johnson v Manhattan Ry Co	289 US 479; 77 L Ed 1331; 53 SCt 721	United States Supreme Court	United States	29 May 1933	WorldLII		69
Public Service Commission of Wisconsin v Wisconsin Telephone Co	289 US 67; 77 L Ed 1036; 53 SCt 514	United States Supreme Court	United States	27 Mar 1933	WorldLII		32
Burnet v Leininger	(1932) 285 US 136; 76 L Ed 665; 52 SCt 345	United States Supreme Court	United States	14 Mar 1932	WorldLII		34
Phillips v Commissioner	283 US 589; 75 L Ed 2d 1289; 75 L Ed 1289; 51 SCt 608	United States Supreme Court	United States	25 May 1931	WorldLII		213
Fawcus Machine Co v United States	282 US 375; 75 L Ed 397; 51 SCt 144	United States Supreme Court	United States	5 Jan 1931	WorldLII		75
Beaumont, SL & WR Co v United States	282 US 74; 86 SCt 1; 15 L Ed 2d 39; 75 L Ed 221	United States Supreme Court	United States	24 Nov 1930	WorldLII		42
Gunning v Cooley	281 US 90; 74 L Ed 720; 50 SCt 231	United States Supreme Court	United States	12 Mar 1930	WorldLII		195
Brewster v Gage	280 US 327; 74 L Ed 457; 50 SCt 115	United States Supreme Court	United States	6 Jan 1930	WorldLII		76
Old Colony Trust Co v Commissioner	279 US 716; 73 L Ed 918; 49 SCt 499	United States Supreme Court	United States	3 Jun 1929	WorldLII		147
Baltimore & O R Co v United States	279 US 781; 73 L Ed 954; 49 SCt 492	United States Supreme Court	United States	3 Jun 1929	WorldLII		44
Steele v Drummond	275 US 305; 275 US 199; 72 L Ed 238; 48 SCt 53	United States Supreme Court	United States	21 Nov 1927	WorldLII		18
Hammond v Schappi Bus Line	275 US 164; 72 L Ed 218; 48 SCt 66	United States Supreme Court	United States	21 Nov 1927	WorldLII		30
Lawrence v St Louis-San Francisco Ry Co	274 US 588; 71 L Ed 1219; 47 SCt 720	United States Supreme Court	United States	31 May 1927	WorldLII		16
Virginian Ry Co v United States	272 US 669; 272 US 658; 47 SCt 222; 71 L Ed 463; 71 L Ed 462	United States Supreme Court	United States	13 Dec 1926	WorldLII		69
Webster Elec Co v Splitdorf Elec Co	264 US 463; 68 L Ed 792; 44 SCt 342	United States Supreme Court	United States	7 Apr 1924	WorldLII		14
United States v Phellis	257 US 156; 66 L Ed 180; 42 SCt 63	United States Supreme Court	United States	21 Nov 1921	WorldLII		39
Alice State Bank v Houston Pasture Co	247 US 240; 62 L Ed 1096; 38 SCt 496	United States Supreme Court	United States	3 Jun 1918	WorldLII		11
625 Lantz 43	625 Lantz 43		Egypt	circa 1918			1
Helvering v Tex-Penn Oil Co	83 F2d 518		United States	circa 1918	Westlaw		6
51 SCt 1	51 SCt 1		United States	circa 1918	Westlaw		21
Curran v Commissioner (CCA)	49 F2d 129		United States		Westlaw		2
35 Lantz 1	35 Lantz 1		Egypt				1
28 Bta 917	28 BTA 917		United States				1