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Helvering v Eubank     75

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
abrogated on other grounds by Comm'r v Banks	543 US 426; 125 SCt 826; 160 L Ed 2d 859	Cir 2000))	United States	24 Jan 2005	WorldLII		5
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Coady v Commissioner	213 F3d 1187	United States Court of Appeals, Ninth Circuit	United States	14 Jun 2000	WorldLII		9
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Kochansky v Commissioner Internal Revenue Service	92 F3d 957; 78 AFTR2d 96-6121	United States Court of Appeals, Ninth Circuit	United States	13 Aug 1996	WorldLII		3
Montelepre Systemed Inc v Commissioner of Internal Revenue	956 F2d 496; 69 AFTR2d 92-958	United States Court of Appeals, Fifth Circuit	United States	6 May 1992	WorldLII		1
Mallette Bros Construction Co Inc v United States	695 F2d 145	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1983	WorldLII		12
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII		10
Schulz v Commissioner	686 F2d 490	United States Court of Appeals, Seventh Circuit	United States	10 Aug 1982	WorldLII		13
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Baumer v United States	580 F2d 863	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1978	WorldLII		5
Storz v Commissioner of Internal Revenue	583 F2d 972	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1978	WorldLII		1
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States	485 F2d 110	United States Court of Appeals, Sixth Circuit	United States	27 Sep 1973	WorldLII		4
United States v Basye	410 US 441; 93 SCt 1080; 35 L Ed 2d 412	United States Supreme Court	United States	16 Apr 1973	WorldLII		54
Commissioner v First Security Bank of Utah, N A	405 US 394; 31 L Ed 2d 318; 92 SCt 1085	United States Supreme Court	United States	21 Mar 1972	WorldLII		33
Greer v United States	408 F2d 631	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII		9
Iber v United States	409 F2d 1273	United States Court of Appeals, Seventh Circuit	United States	20 Mar 1969	WorldLII
Turnbull Inc v Commissioner of Internal Revenue	[1967] USCA5 232	United States Court of Appeals, Fifth Circuit	United States	22 Mar 1967	WorldLII
Turnbull Inc v Commissioner of Internal Revenue	373 F2d 91	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1967	WorldLII		3
Charles Town Incorporated v Commissioner of Internal Revenue	[1967] USCA4 68	United States Court of Appeals, Fourth Circuit	United States	31 Jan 1967	WorldLII		1
Charles Town Incorporated v Commissioner of Internal Revenue	372 F2d 415	United States Court of Appeals, Fourth Circuit	United States	6 Dec 1966	WorldLII		10
Friedman v Commissioner of Internal Revenue	346 F2d 506	United States Court of Appeals, Sixth Circuit	United States	12 Jun 1965	WorldLII		3
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
Wood Harmon Corporation v United States	[1963] USCA2 12	United States Court of Appeals, Second Circuit	United States	7 Jan 1963	WorldLII		5
Wood Harmon Corporation v United States	311 F2d 918; 206 FSupp 773	United States Court of Appeals, Second Circuit	United States	29 Nov 1962	WorldLII		8
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	[1962] USCA9 401	United States Court of Appeals, Ninth Circuit	United States	16 Nov 1962	WorldLII		2
Commissioner of Internal Revenue v A Kuckenberg W a Kuckenberg W	309 F2d 202	United States Court of Appeals, Ninth Circuit	United States	11 Oct 1962	WorldLII		16
Jones v Commissioner of Internal Revenue	306 F2d 292	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1962	WorldLII		1
Commissioner of Internal Revenue v Consolidated Premium Iron Ores Ltd	265 F2d 320	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1959	WorldLII		9
Heim v J Fitzpatrick W	262 F2d 887	United States Court of Appeals, Second Circuit	United States	26 Jan 1959	WorldLII		2
Cotnam v Commissioner	263 F2d 119; 70 ALR 2d 1035	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1959	WorldLII		26
Heim v J Fitzpatrick W	[1958] USCA2 543	United States Court of Appeals, Second Circuit	United States	21 Oct 1958	WorldLII
Cold Metal Process Co v Commissioner of Internal Revenue	247 F2d 864	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1957	WorldLII		7
Ungar v Commissioner of Internal Revenue	[1957] USCA2 324	United States Court of Appeals, Second Circuit	United States	13 May 1957	WorldLII		1
Ungar v Commissioner of Internal Revenue	244 F2d 90	United States Court of Appeals, Second Circuit	United States	5 Apr 1957	WorldLII		6
Hall II v United States	242 F2d 412	United States Court of Appeals, Seventh Circuit	United States	25 Mar 1957	WorldLII		1
Scofield v M O'Connor M D H	241 F2d 65	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII		3
Commissioner of Internal Revenue v Slagter	238 F2d 901	United States Court of Appeals, Seventh Circuit	United States	29 Nov 1956	WorldLII		3
Commissioner of Internal Revenue v A Reece	[1956] USCA1 41	United States Court of Appeals, First Circuit	United States	3 May 1956	WorldLII		1
Commissioner of Internal Revenue v Hawn	231 F2d 340	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1956	WorldLII		8
Commissioner of Internal Revenue v A Reece	233 F2d 30	United States Court of Appeals, First Circuit	United States	3 Apr 1956	WorldLII		11
Commissioner of Internal Revenue v Hawn	[1956] USCA5 160	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1956	WorldLII
Cotlow v Commissioner of Internal Revenue	228 F2d 186	United States Court of Appeals, Second Circuit	United States	12 Dec 1955	WorldLII		5
Pleason v Commissioner of Internal Revenue	[1955] USCA7 222	United States Court of Appeals, Seventh Circuit	United States	25 Nov 1955	WorldLII		4
Cotlow v Commissioner of Internal Revenue	[1955] USCA2 490	United States Court of Appeals, Second Circuit	United States	9 Nov 1955	WorldLII
Pleason v Commissioner of Internal Revenue	226 F2d 732	United States Court of Appeals, Seventh Circuit	United States	2 Nov 1955	WorldLII		9
Lannan v F Kelm B Aslesen	221 F2d 725	United States Court of Appeals, Eighth Circuit	United States	26 Apr 1955	WorldLII		7
United States v C Bruswitz C	[1955] USCA2 244	United States Court of Appeals, Second Circuit	United States	18 Apr 1955	WorldLII		1
United States v C Bruswitz C	219 F2d 59	United States Court of Appeals, Second Circuit	United States	12 Jan 1955	WorldLII		14
Caldwell v Campbell	218 F2d 567	United States Court of Appeals, Fifth Circuit	United States	12 Jan 1955	WorldLII		8
Galt v Commissioner of Internal Revenue	[1954] USCA7 171	United States Court of Appeals, Seventh Circuit	United States	11 Oct 1954	WorldLII
Galt v Commissioner of Internal Revenue	216 F2d 41	United States Court of Appeals, Seventh Circuit	United States	23 Jun 1954	WorldLII		11
Commissioner of Internal Revenue v Gregory Run Coal Co	212 F2d 52	United States Court of Appeals, Fourth Circuit	United States	9 Apr 1954	WorldLII		21
Commissioner of Internal Revenue v Gregory Run Coal Co	[1954] USCA4 63	United States Court of Appeals, Fourth Circuit	United States	16 Mar 1954	WorldLII
Commissioner of Internal Revenue v Oates	207 F2d 711	United States Court of Appeals, Seventh Circuit	United States	4 Nov 1953	WorldLII		7
Commissioner of Internal Revenue v Clark	202 F2d 94	United States Court of Appeals, Seventh Circuit	United States	19 Feb 1953	WorldLII		4
First Nat Bank of St Elmo Ill v United States	194 F2d 389	United States Court of Appeals, Seventh Circuit	United States	14 Feb 1952	WorldLII		3
United States v Lynch	192 F2d 718	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1951	WorldLII		27
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
United States v Lynch Lynch v United States	[1951] USCA9 291	United States Court of Appeals, Ninth Circuit	United States	23 Nov 1951	WorldLII
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII		3
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII		25
Falk v Commissioner of Internal Revenue	[1951] USCA3 153	United States Court of Appeals, Third Circuit	United States	5 Jun 1951	WorldLII
Falk v Commissioner of Internal Revenue	189 F2d 806	United States Court of Appeals, Third Circuit	United States	16 Apr 1951	WorldLII		6
Swiren v Commissioner of Internal Revenue	183 F2d 656	United States Court of Appeals, Seventh Circuit	United States	14 Jul 1950	WorldLII		13
Wodehouse v Commissioner of Internal Revenue	[1949] USCA4 39	United States Court of Appeals, Fourth Circuit	United States	21 Dec 1949	WorldLII
Wodehouse v Commissioner of Internal Revenue	178 F2d 987	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1949	WorldLII		8
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII		61
Commissioner v Harmon	323 US 44; 89 L Ed 60; 65 SCt 103	United States Supreme Court	United States	18 Dec 1944	WorldLII		10
Helvering v Stuart	317 US 154; 87 L Ed 154; 63 SCt 140	United States Supreme Court	United States	16 Nov 1942	WorldLII		68
Pearce v Commissioner	315 US 543; 86 L Ed 1016; 62 SCt 754	United States Supreme Court	United States	9 Mar 1942	WorldLII		10
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII		68

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Blair v Commissioner	300 US 5; 81 L Ed 465; 57 SCt 330	United States Supreme Court	United States	1 Feb 1937	WorldLII		131
(1932) 56 f2d 121	(1932) 56 F2d 121		United States	circa 1932	Westlaw		7
312 US 713	312 US 713; 61 SCt 609	United States Supreme Court	United States	circa 1937	Westlaw		6
Commissioner v Le Gierse	311 US 630; 110 F2d 734; 61 SCt 50	United States Supreme Court	United States		Westlaw		7
Finn v Railroad Commission	286 US 565; 76 L Ed 1297; 52 SCt 646	United States Supreme Court	United States		Westlaw		9
110 f2d 738	110 F2d 738		United States		Westlaw		1
110 f2d 737	110 F2d 737; 39 BTA 583		United States		Westlaw		1
Horst v Commissioner	107 F2d 906; 39 BTA 757		United States		Westlaw		4