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Helvering v Winmill   flag  89

305 US 79; 83 L Ed 52; 59 SCt 45
United States Supreme Court
United States
7th November, 1938

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bachner v Commissioner of Internal Revenue 81 F3d 1274; 77 AFTR2d 96-1883 United States Court of Appeals, Third Circuit United States 17 Apr 1996 WorldLII flag 3
Norman Peterson Marital Trust v Commissioner of Internal Revenue 78 F3d 795; 64 USLW 2578; 77 AFTR2d 96-1184 United States Court of Appeals, Second Circuit United States 4 Mar 1996 WorldLII flag 12
Newark Morning Ledger Co v United States 507 US 546; 123 L Ed 2d 288; 113 SCt 1670 United States Supreme Court United States 20 Apr 1993 WorldLII flag 12
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
Cottage Savings Assn v Commissioner 499 US 554; 113 L Ed 2d 589; 111 SCt 1503 United States Supreme Court United States 17 Apr 1991 WorldLII flag 47
Casey v Commissioner of Internal Revenue 830 F2d 1092; 60 AFTR2d 87-5683 United States Court of Appeals, Tenth Circuit United States 30 Sep 1987 WorldLII flag 1
Boulez v Commissioner of Internal Revenue 810 F2d 209; 55 USLW 2477; 59 AFTR2d 87-608; 258 USApp DC 90 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 13 Feb 1987 WorldLII flag 9
Schiff v Simon & Schuster Incorporated 780 F2d 210; 57 AFTR2d 86-496 United States Court of Appeals, Second Circuit United States 21 Nov 1985 WorldLII flag 5
Amato v Western Union Int'l, Inc 773 F2d 1402 United States Court of Appeals, Second Circuit United States 12 Sep 1985 WorldLII flag 64
Honodel v Commissioner of the Internal Revenue 722 F2d 1462 United States Court of Appeals, Ninth Circuit United States 15 Feb 1984 WorldLII flag 3
White v United States 725 F2d 1269 United States Court of Appeals, Tenth Circuit United States 20 Jan 1984 WorldLII flag 3
Joseph Gann Inc v Commissioner of Internal Revenue 701 F2d 3 United States Court of Appeals, First Circuit United States 1 Mar 1983 WorldLII flag
Zemurray Foundation v United States 687 F2d 97 United States Court of Appeals, Fifth Circuit United States 27 Sep 1982 WorldLII flag 7
NCNB Corporation v United States 684 F2d 285 United States Court of Appeals, Fourth Circuit United States 13 Jul 1982 WorldLII flag 10
Utility Workers Union of America v Consumers Power Co 637 F2d 1082 United States Court of Appeals, Sixth Circuit United States 3 Feb 1981 WorldLII flag 4
Hcsc-Laundry v United States 624 F2d 428 United States Court of Appeals, Third Circuit United States 10 Jun 1980 WorldLII flag 3
National Muffler Dealers Ass'n v United States 99 SCt 1304 United States Supreme Court United States 20 Mar 1979 WorldLII flag 104
Shell Oil Co v D Andrus 591 F2d 597 United States Court of Appeals, Tenth Circuit United States 25 Jan 1979 WorldLII flag 2
Commissioner v Kowalski 434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252 United States Supreme Court United States 29 Nov 1977 WorldLII flag 25
Baker v United States 514 F2d 722 United States Court of Appeals, Fifth Circuit United States 13 Jun 1975 WorldLII flag
Golconda Mining Corporation v Commissioner of Internal Revenue 507 F2d 594 United States Court of Appeals, Ninth Circuit United States 19 Nov 1974 WorldLII flag 3
Vestal v United States 498 F2d 487 United States Court of Appeals, Eighth Circuit United States 12 Jun 1974 WorldLII flag
Estate Meade v Commissioner of Internal Revenue 489 F2d 161 United States Court of Appeals, Fifth Circuit United States 5 Mar 1974 WorldLII flag 3
Formico v Commissioner of Internal Revenue 491 F2d 788 United States Court of Appeals, Ninth Circuit United States 30 Jan 1974 WorldLII flag
Moy Ya Lim Yao alias Edilberto Aguinaldo Lim and Lau Yuen Yeung v the Commissioner of Immigration [1971] PHSC 275 Supreme Court of the Philippines Philippines 4 Oct 1971 AsianLII flag
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
Nashville v United States 427 F2d 343 United States Court of Appeals, Sixth Circuit United States 28 May 1970 WorldLII flag 2
Lanrao Inc v United States 422 F2d 481 United States Court of Appeals, Sixth Circuit United States 25 May 1970 WorldLII flag 5
Woodward v Commissioner 397 US 572; 90 SCt 1302; 25 L Ed 2d 577 United States Supreme Court United States 20 Apr 1970 WorldLII flag 74
Second National Bank of New Haven v United States [1970] USCA2 159 United States Court of Appeals, Second Circuit United States 25 Feb 1970 WorldLII flag
Lanrao Inc v United States [1970] USCA6 45 United States Court of Appeals, Sixth Circuit United States 5 Feb 1970 WorldLII flag
Second National Bank of New Haven v United States 422 F2d 40 United States Court of Appeals, Second Circuit United States 12 Dec 1969 WorldLII flag 1
Weyerhaeuser Co v United States [1968] USCA9 634 United States Court of Appeals, Ninth Circuit United States 22 Nov 1968 WorldLII flag
Weyerhaeuser Co v United States 402 F2d 620 United States Court of Appeals, Ninth Circuit United States 22 Oct 1968 WorldLII flag 1
Lindberg v J Brenner 399 F2d 990; 158 USPQ 380; 130 USApp DC 257 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 23 Jul 1968 WorldLII flag 3
Lindberg v J Brenner [1968] USCADC 185 United States Court of Appeals, District of Columbia Circuit United States 22 Apr 1968 WorldLII flag 2
United States v Correll 389 US 299; 19 L Ed 2d 537; 88 SCt 445 United States Supreme Court United States 11 Dec 1967 WorldLII flag 159
Commissioner v Stidger 386 US 287; 18 L Ed 2d 53; 87 SCt 1065 United States Supreme Court United States 20 Mar 1967 WorldLII flag 31
Fribourg Navigation Co v Commissioner 383 US 272; 15 L Ed 2d 751; 86 SCt 862 United States Supreme Court United States 7 Mar 1966 WorldLII flag 25
Morrison v United States 355 F2d 218 United States Court of Appeals, Sixth Circuit United States 25 Jan 1966 WorldLII flag 7
Richmond Television Corporation v United States 354 F2d 410 United States Court of Appeals, Fourth Circuit United States 20 Dec 1965 WorldLII flag 25
Commissioner of Internal Revenue v Indiana Broadcasting Corporation 350 F2d 580 United States Court of Appeals, Seventh Circuit United States 17 Aug 1965 WorldLII flag 9
Steinhort v Commissioner of Internal Revenue 335 F2d 496 United States Court of Appeals, Fifth Circuit United States 11 Aug 1964 WorldLII flag 14
Miller v Commissioner of Internal Revenue 333 F2d 400 United States Court of Appeals, Eighth Circuit United States 25 Jun 1964 WorldLII flag 4
Strite v A McGinnes 330 F2d 234 United States Court of Appeals, Third Circuit United States 23 Apr 1964 WorldLII flag 9
Strite v A McGinnes [1963] USCA3 442 United States Court of Appeals, Third Circuit United States 21 Nov 1963 WorldLII flag 2
Main Line Distributors Inc v Commissioner of Internal Revenue 321 F2d 562 United States Court of Appeals, Sixth Circuit United States 9 Aug 1963 WorldLII flag 1
United States v Zions Savings and Loan Association 313 F2d 331 United States Court of Appeals, Tenth Circuit United States 2 Jan 1963 WorldLII flag 5
Boswell Co v Commissioner of Internal Revenue 302 F2d 682 United States Court of Appeals, Ninth Circuit United States 17 Apr 1962 WorldLII flag 1
Estate Marsack v Commissioner of Internal Revenue 288 F2d 533 United States Court of Appeals, Seventh Circuit United States 30 Mar 1961 WorldLII flag 10
Commissioner of Internal Revenue v D Turnbow H 286 F2d 669 United States Court of Appeals, Ninth Circuit United States 5 Dec 1960 WorldLII flag 2
Maurer v United States 284 F2d 122 United States Court of Appeals, Tenth Circuit United States 4 Nov 1960 WorldLII flag 7
Vitter v United States 279 F2d 445 United States Court of Appeals, Fifth Circuit United States 5 Aug 1960 WorldLII flag 9
Vitter v United States [1960] USCA5 329 United States Court of Appeals, Fifth Circuit United States 20 Jun 1960 WorldLII flag
Boyd v United States 269 F2d 607 United States Court of Appeals, Ninth Circuit United States 3 Aug 1959 WorldLII flag 37
Goodstein v Commissioner 267 F2d 127 United States Court of Appeals, First Circuit United States 21 May 1959 WorldLII flag 42
Cammarano v United States 358 US 498; 3 L Ed 2d 462; 79 SCt 524 United States Supreme Court United States 24 Feb 1959 WorldLII flag 83
Estate Iverson v Commissioner of Internal Revenue 255 F2d 1 United States Court of Appeals, Eighth Circuit United States 9 May 1958 WorldLII flag 4
United States v Pate 254 F2d 480 United States Court of Appeals, Tenth Circuit United States 9 Apr 1958 WorldLII flag 7
United States v Calamaro 354 US 351; 1 L Ed 1394; 1 L Ed 2d 1394; 77 SCt 1138 United States Supreme Court United States 17 Jun 1957 WorldLII flag 86
Gray Line Co v R C Granquist [1956] USCA9 428 United States Court of Appeals, Ninth Circuit United States 20 Nov 1956 WorldLII flag
United States v L Higginson [1956] USCA1 97 United States Court of Appeals, First Circuit United States 16 Nov 1956 WorldLII flag
Gray Line Co v R C Granquist 237 F2d 390 United States Court of Appeals, Ninth Circuit United States 12 Oct 1956 WorldLII flag 13
United States v L Higginson 238 F2d 439 United States Court of Appeals, First Circuit United States 2 Oct 1956 WorldLII flag 9
Panhandle Eastern Pipe Line Co v Federal Power Commission 232 F2d 467; 13 PUR3d 497 United States Court of Appeals, Third Circuit United States 5 Jun 1956 WorldLII flag 11
Faroll v T Jarecki 231 F2d 281 United States Court of Appeals, Seventh Circuit United States 15 Mar 1956 WorldLII flag 10
United States v Times-Mirror Co 231 F2d 876 United States Court of Appeals, Ninth Circuit United States 29 Feb 1956 WorldLII flag 1
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Panhandle Eastern Pipe Line Co v Federal Power Commission [1955] USCA3 270 United States Court of Appeals, Third Circuit United States 20 Oct 1955 WorldLII flag
Peters v Hobby 349 US 331; 99 L Ed 2d 1129; 99 L Ed 1129; 75 SCt 790 United States Supreme Court United States 6 Jun 1955 WorldLII flag 88
Diamond v R Sturr Bruen [1955] USCA2 172 United States Court of Appeals, Second Circuit United States 28 Mar 1955 WorldLII flag
Diamond v R Sturr Bruen 221 F2d 264 United States Court of Appeals, Second Circuit United States 16 Dec 1954 WorldLII flag 9
Collins v Commissioner of Internal Revenue 216 F2d 519 United States Court of Appeals, First Circuit United States 9 Nov 1954 WorldLII flag 5
Sterrett v United States 216 F2d 659 United States Court of Appeals, Ninth Circuit United States 25 Oct 1954 WorldLII flag 9
Allen v Grand Central Aircraft Co 347 US 535; 98 L Ed 933; 74 SCt 745 United States Supreme Court United States 24 May 1954 WorldLII flag 59
Commissioner of Internal Revenue v Sullivan 210 F2d 607 United States Court of Appeals, Fifth Circuit United States 23 Feb 1954 WorldLII flag 19
Higgins v Binns U S 204 F2d 327 United States Court of Appeals, Eighth Circuit United States 7 May 1953 WorldLII flag 4
Petroleum Exploration v Commissioner of Internal Revenue [1951] USCA4 232 United States Court of Appeals, Fourth Circuit United States 29 Nov 1951 WorldLII flag
Petroleum Exploration v Commissioner of Internal Revenue 193 F2d 59 United States Court of Appeals, Fourth Circuit United States 8 Oct 1951 WorldLII flag 1
Wilmette Park Dist v Campbell 338 US 411-418; 338 US 411; 94 L Ed 205; 70 SCt 195 United States Supreme Court United States 12 Dec 1949 WorldLII flag 15
Donaldson v Read Magazine 333 US 178; 92 L Ed 628; 68 SCt 591 United States Supreme Court United States 8 Mar 1948 WorldLII flag 36
Commissioner v Munter 331 US 210; 91 L Ed 1441; 67 SCt 1175 United States Supreme Court United States 5 May 1947 WorldLII flag 6
Girouard v United States 328 US 61; 66 SCt 828; 90 L Ed 1084 United States Supreme Court United States 22 Apr 1946 WorldLII flag 84
Commissioner of Internal Revenue v Flowers 326 US 465; 106 SCt 1661; 90 L Ed 203; 90 L Ed 2d 203 United States Supreme Court United States 28 Jan 1946 WorldLII flag 111
Boehm v Commissioner 326 US 287; 90 L Ed 78; 66 SCt 120 United States Supreme Court United States 7 Jan 1946 WorldLII flag 92
Commissioner of Internal Revenue v Wheeler 324 US 542; 89 L Ed 1166; 65 SCt 799 United States Supreme Court United States 7 May 1945 WorldLII flag 32
Merchants National Bank of Boston v Commissioner 320 US 256; 88 L Ed 35; 64 SCt 108 United States Supreme Court United States 15 Nov 1943 WorldLII flag 67
Helvering v Griffiths 318 US 371; 87 L Ed 843; 63 SCt 636 United States Supreme Court United States 1 Mar 1943 WorldLII flag 44
Spreckels v Commissioner 315 US 626; 86 L Ed 1073; 62 SCt 777 United States Supreme Court United States 16 Mar 1942 WorldLII flag 22

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 23
Helvering v Union Pacific R Co 293 US 282; 79 L Ed 363; 55 SCt 165; 79 L Ed 2d 363 United States Supreme Court United States 3 Dec 1934 WorldLII flag 21
Helvering v Independent Life Ins Co 292 US 371; 78 L Ed 1311; 54 SCt 758 United States Supreme Court United States 21 May 1934 WorldLII flag 20
United States v Dakota-Montana Oil Co 288 US 459; 77 L Ed 893; 53 SCt 435 United States Supreme Court United States 13 Mar 1933 WorldLII flag 28
[1932] Act 26 [1932] Act 26 United Kingdom circa 1932 flag 8
108 TR 33 108 TR 33 circa 1933 1
93 f2d 494 93 F2d 494 United States circa 1933 Westlaw flag 2
Hutton v Com'r of Internal Revenue (CCA) 39 F2d 459 United States Westlaw flag 3
35 Bta 804 35 BTA 804 United States flag 1

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