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Commissioner of Internal Revenue v Heininger     160

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Snider v United States J J Aa Llc	468 F3d 500	United States Court of Appeals, Eighth Circuit	United States	8 Nov 2006	WorldLII		3
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue	355 F3d 997	United States Court of Appeals, Seventh Circuit	United States	21 Jan 2004	WorldLII		1
Bone v Commissioner of Internal Revenue	324 F3d 1289	United States Court of Appeals, Eleventh Circuit	United States	21 Mar 2003	WorldLII		3
Capital Video Corporation v Commissioner of Internal Revenue	311 F3d 458	United States Court of Appeals, First Circuit	United States	27 Nov 2002	WorldLII		2
Neonatology Associates Pa v Commissioner of Internal Revenue	299 F3d 221	United States Court of Appeals, Third Circuit	United States	29 Jul 2002	WorldLII		4
Payne v United States	289 F3d 377	United States Court of Appeals, Fifth Circuit	United States	7 May 2002	WorldLII		7
Iroquois Gas Transmission System Lp v Federal Energy Regulatory Commission	145 F3d 398; 330 USApp DC 271	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 Jul 1998	WorldLII		2
Arizona Oddfellow-Rebekah Housing Inc v United States Department of Housing and Urban Development	125 F3d 771	United States Court of Appeals, Ninth Circuit	United States	10 Sep 1997	WorldLII
Duncan v Commissioner of Internal Revenue	68 F3d 315; 64 USLW 2270; 76 AFTR2d 95-6769	United States Court of Appeals, Ninth Circuit	United States	15 Dec 1995	WorldLII		2
United States v Sarbello	985 F2d 716; 61 USLW 2487	United States Court of Appeals, Third Circuit	United States	2 Feb 1993	WorldLII		21
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		32
Mountain States Telephone and Telegraph Co v Federal Communications Commission	939 F2d 1021; 124 PUR4th 177; 291 USApp DC 193	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	22 Oct 1991	WorldLII		5
Stephens v Commissioner of Internal Revenue	905 F2d 667; 59 USLW 2008; 66 AFTR2d 90-5147; 112 ALRFed 771	United States Court of Appeals, Second Circuit	United States	11 Jun 1990	WorldLII		4
Danville Plywood Corporation v United States	899 F2d 3; 65 AFTR2d 90-982	United States Court of Appeals, Federal Circuit	United States	21 Mar 1990	WorldLII		4
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
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
Sammons v Commissioner of Internal Revenue	838 F2d 330; 61 AFTR2d 88-544	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1988	WorldLII		11
Inland Asphalt Co v Commissioner of Internal Revenue	756 F2d 1425; 55 AFTR2d 85-1264	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1985	WorldLII		1
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
Raymond Bertolini Trucking Co v Commissioner of Internal Revenue	736 F2d 1120	United States Court of Appeals, Sixth Circuit	United States	21 Jun 1984	WorldLII		3
Diggs v Commissioner of Internal Revenue	715 F2d 245	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1983	WorldLII		2
Mason and Dixon Lines Incorporated v United States	708 F2d 1043	United States Court of Appeals, Sixth Circuit	United States	1 Jun 1983	WorldLII		4
Kalamazoo Oil Co v Commissioner of Internal Revenue	693 F2d 618	United States Court of Appeals, Sixth Circuit	United States	29 Nov 1982	WorldLII		2
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
United States v McConney	728 F2d 1195	United States Court of Appeals, Ninth Circuit	United States	15 Jun 1982	WorldLII		978
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
Redwood Empire Savings Loan Association v Commissioner of Internal Revenue	628 F2d 516	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1980	WorldLII		4
Sibla v Commissioner	611 F2d 1260	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1980	WorldLII		16
Dolese v United States	605 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Oct 1979	WorldLII		5
United States v Lasky	600 F2d 765	United States Court of Appeals, Ninth Circuit	United States	16 Jul 1979	WorldLII		21
Palo Alto Town Country Village Inc v Commissioner of Internal Revenue	565 F2d 1388	United States Court of Appeals, Ninth Circuit	United States	19 Dec 1977	WorldLII		6
Jim Walter Corporation v United States	498 F2d 631	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1974	WorldLII		6
Transducer Patents Co v Renegotiation Board	492 F2d 247; 179 USPQ 398	United States Court of Appeals, Ninth Circuit	United States	27 Mar 1974	WorldLII		3
Leathers v United States	471 F2d 856	United States Court of Appeals, Eighth Circuit	United States	20 Dec 1972	WorldLII		21
Estate Witkowski v United States	451 F2d 1249	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1972	WorldLII
B Forman Co v Commissioner	453 F2d 1144	United States Court of Appeals, Second Circuit	United States	10 Jan 1972	WorldLII		16
Scroll Inc v Commissioner of Internal Revenue	447 F2d 612	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1971	WorldLII		6
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		46
Pont Nemours and Co v United States	[1970] USCA3 527	United States Court of Appeals, Third Circuit	United States	13 Oct 1970	WorldLII		1
Pont Nemours and Co v United States	432 F2d 1052	United States Court of Appeals, Third Circuit	United States	16 Feb 1970	WorldLII		9
United States v K Smith	[1969] USCA5 1384	United States Court of Appeals, Fifth Circuit	United States	17 Nov 1969	WorldLII		1
United States v K Smith	418 F2d 589	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1969	WorldLII		18
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
Lanigan Storage Van Co v United States	389 F2d 337	United States Court of Appeals, Sixth Circuit	United States	17 Feb 1968	WorldLII		3
United States v General Bancshares Corporation General Bancshares Corporation	388 F2d 184	United States Court of Appeals, Eighth Circuit	United States	2 Jan 1968	WorldLII		4
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Vesuvius Crucible Co v Commissioner of Internal Revenue	[1966] USCA3 62	United States Court of Appeals, Third Circuit	United States	2 Feb 1966	WorldLII
Watson v United States	355 F2d 269	United States Court of Appeals, Third Circuit	United States	22 Dec 1965	WorldLII
Vesuvius Crucible Co v Commissioner of Internal Revenue	356 F2d 948	United States Court of Appeals, Third Circuit	United States	17 Dec 1965	WorldLII		2
Dyer v Commissioner of Internal Revenue	352 F2d 948	United States Court of Appeals, Eighth Circuit	United States	1 Dec 1965	WorldLII		2
Tellier v Commissioner of Internal Revenue	342 F2d 690	United States Court of Appeals, Second Circuit	United States	16 Feb 1965	WorldLII		4
United Draperies Inc v Commissioner of Internal Revenue	340 F2d 936	United States Court of Appeals, Seventh Circuit	United States	9 Feb 1965	WorldLII		2
United Draperies Inc v Commissioner of Internal Revenue	[1964] USCA7 339	United States Court of Appeals, Seventh Circuit	United States	29 Dec 1964	WorldLII
Federal Cement Tile Co v Commissioner of Internal Revenue	338 F2d 691	United States Court of Appeals, Seventh Circuit	United States	16 Dec 1964	WorldLII		3
Federal Cement Tile Co v Commissioner of Internal Revenue	[1964] USCA7 275	United States Court of Appeals, Seventh Circuit	United States	23 Oct 1964	WorldLII
Watson v United States	[1964] USCA3 381	United States Court of Appeals, Third Circuit	United States	8 Oct 1964	WorldLII
Tellier v Commissioner of Internal Revenue	[1964] USCA2 584	United States Court of Appeals, Second Circuit	United States	8 Oct 1964	WorldLII		2
Cross v United States	[1964] USCA2 522	United States Court of Appeals, Second Circuit	United States	7 Aug 1964	WorldLII
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII		13
Cross v United States	336 F2d 431	United States Court of Appeals, Second Circuit	United States	1 Jun 1964	WorldLII		9
Peckham v Commissioner of Internal Revenue	[1964] USCA4 96	United States Court of Appeals, Fourth Circuit	United States	6 Feb 1964	WorldLII
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
Peckham v Commissioner of Internal Revenue	327 F2d 855	United States Court of Appeals, Fourth Circuit	United States	8 Nov 1963	WorldLII		4
Estate Cronheim v Commissioner of Internal Revenue	323 F2d 706	United States Court of Appeals, Eighth Circuit	United States	15 Oct 1963	WorldLII		4
Swed Distributing Co v Commissioner of Internal Revenue	323 F2d 480	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1963	WorldLII		4
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		1
Hirsch v Commissioner	315 F2d 731; 736 CA 9	United States Court of Appeals, Ninth Circuit	United States	22 Mar 1963	WorldLII		24
Dixie Machine Welding Metal Works Inc v United States	315 F2d 439	United States Court of Appeals, Fifth Circuit	United States	21 Mar 1963	WorldLII		4
Harold Dejong and Marjorie J Dejong,s, v Commissioner of Internal Revenue	309 F2d 373	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1962	WorldLII		24
Freedman v Commissioner of Internal Revenue	[1962] USCA5 303	United States Court of Appeals, Fifth Circuit	United States	15 Jun 1962	WorldLII
United States v E Frankel F E	302 F2d 666	United States Court of Appeals, Eighth Circuit	United States	4 May 1962	WorldLII		10
Ditmars v Commissioner of Internal Revenue	[1962] USCA2 258	United States Court of Appeals, Second Circuit	United States	13 Apr 1962	WorldLII		4
Freedman v Commissioner of Internal Revenue	301 F2d 359	United States Court of Appeals, Fifth Circuit	United States	10 Apr 1962	WorldLII		5
Darco Realty Corporation v Commissioner of Internal Revenue	301 F2d 190	United States Court of Appeals, Second Circuit	United States	3 Apr 1962	WorldLII		2
Ditmars v Commissioner of Internal Revenue	302 F2d 481	United States Court of Appeals, Second Circuit	United States	6 Mar 1962	WorldLII		13
Darco Realty Corporation v Commissioner of Internal Revenue	[1962] USCA2 147	United States Court of Appeals, Second Circuit	United States	16 Feb 1962	WorldLII		2
Patterson v J C Thomas	289 F2d 108	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII		10
Patterson v J C Thomas	[1961] USCA5 123	United States Court of Appeals, Fifth Circuit	United States	16 Mar 1961	WorldLII
Industrial Aggregate Co v United States	284 F2d 639	United States Court of Appeals, Eighth Circuit	United States	29 Nov 1960	WorldLII		14
Washburn v Commissioner of Internal Revenue	283 F2d 839	United States Court of Appeals, Eighth Circuit	United States	15 Nov 1960	WorldLII		1
Allen v Commissioner of Internal Revenue	283 F2d 785	United States Court of Appeals, Seventh Circuit	United States	3 Nov 1960	WorldLII		9
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Commissioner of Internal Revenue v Shapiro	278 F2d 556	United States Court of Appeals, Seventh Circuit	United States	3 Jun 1960	WorldLII		1
Denver Rio Grande Western Railroad Co v Commissioner of Internal Revenue	279 F2d 368	United States Court of Appeals, Tenth Circuit	United States	27 May 1960	WorldLII		9
Long v Commissioner of Internal Revenue	277 F2d 239	United States Court of Appeals, Eighth Circuit	United States	13 Apr 1960	WorldLII		5
Commissioner of Internal Revenue v Polk	276 F2d 601	United States Court of Appeals, Tenth Circuit	United States	17 Mar 1960	WorldLII		4
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
Cravens v Commissioner of Internal Revenue	272 F2d 895	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1959	WorldLII		12
Farnsworth v Commissioner of Internal Revenue	270 F2d 660	United States Court of Appeals, Third Circuit	United States	9 Oct 1959	WorldLII		2
Brinson v W Tomlinson	264 F2d 30	United States Court of Appeals, Fifth Circuit	United States	22 Apr 1959	WorldLII		3
Brinson v W Tomlinson	[1959] USCA5 107	United States Court of Appeals, Fifth Circuit	United States	26 Feb 1959	WorldLII
Keystone Metal Co v Commissioner of Internal Revenue	264 F2d 561	United States Court of Appeals, Third Circuit	United States	26 Feb 1959	WorldLII
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		83
Farnsworth v Commissioner of Internal Revenue	[1958] USCA3 487	United States Court of Appeals, Third Circuit	United States	18 Dec 1958	WorldLII
Keystone Metal Co v Commissioner of Internal Revenue	[1958] USCA3 484	United States Court of Appeals, Third Circuit	United States	16 Dec 1958	WorldLII
United States v M Winters M	261 F2d 675	United States Court of Appeals, Tenth Circuit	United States	13 Nov 1958	WorldLII		2
Commissioner of Internal Revenue v J Standing S	[1958] USCA4 226	United States Court of Appeals, Fourth Circuit	United States	20 Sep 1958	WorldLII
Acker v Commissioner of Internal Revenue	[1958] USCA6 182	United States Court of Appeals, Sixth Circuit	United States	3 Sep 1958	WorldLII		3
Acker v Commissioner of Internal Revenue	258 F2d 568	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1958	WorldLII		33
Commissioner of Internal Revenue v J Standing S	259 F2d 450	United States Court of Appeals, Fourth Circuit	United States	9 Jun 1958	WorldLII		6
Wisconsin Memorial Park Co v Commissioner of Internal Revenue	255 F2d 751	United States Court of Appeals, Seventh Circuit	United States	16 May 1958	WorldLII		14
Lewis v Commissioner of Internal Revenue	253 F2d 821	United States Court of Appeals, Second Circuit	United States	7 Apr 1958	WorldLII		16
Commissioner v Sullivan	356 US 27; 2 L Ed 2d 559; 78 SCt 512	United States Supreme Court	United States	17 Mar 1958	WorldLII		25
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII		43
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	[1958] USCA8 51	United States Court of Appeals, Eighth Circuit	United States	3 Mar 1958	WorldLII		2
Strauss Son of Arkan Sas v Commissioner of Internal Revenue	251 F2d 724	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1958	WorldLII		3
Cammarano v United States	246 F2d 751	United States Court of Appeals, Ninth Circuit	United States	15 Oct 1957	WorldLII		3
Cammarano v United States	[1957] USCA9 281	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1957	WorldLII
Tank Truck Rentals v Commissioner of Internal Revenue	242 F2d 14	United States Court of Appeals, Third Circuit	United States	25 Jan 1957	WorldLII
Hoover Motor Express Co v United States	241 F2d 459	United States Court of Appeals, Sixth Circuit	United States	4 Jan 1957	WorldLII		2
Capitol Indemnity Insurance Co v Commissioner of Internal Revenue	237 F2d 901	United States Court of Appeals, Seventh Circuit	United States	26 Oct 1956	WorldLII		1
Automatic Cigarette Sales Corporation v Commissioner of Internal Revenue	[1956] USCA4 138	United States Court of Appeals, Fourth Circuit	United States	5 Jun 1956	WorldLII
Revere Racing Association v E Scanlon	[1956] USCA1 45	United States Court of Appeals, First Circuit	United States	9 May 1956	WorldLII		2
Automatic Cigarette Sales Corporation v Commissioner of Internal Revenue	234 F2d 825	United States Court of Appeals, Fourth Circuit	United States	18 Apr 1956	WorldLII		1
Edwards v C Bromberg B C	232 F2d 107; 62 ALR 2d 565	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1956	WorldLII		10
Commissioner of Internal Revenue v v Doyle	231 F2d 635	United States Court of Appeals, Seventh Circuit	United States	11 Apr 1956	WorldLII		13
Revere Racing Association v E Scanlon	232 F2d 816	United States Court of Appeals, First Circuit	United States	3 Apr 1956	WorldLII		7
Commissioner of Internal Revenue v Schwartz L	232 F2d 94	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1956	WorldLII		7
Blechman Sons v Commissioner of Internal Revenue	[1956] USCA2 93	United States Court of Appeals, Second Circuit	United States	6 Feb 1956	WorldLII
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Blechman Sons v Commissioner of Internal Revenue	229 F2d 925	United States Court of Appeals, Second Circuit	United States	20 Jan 1956	WorldLII		1
Smyth v A Sullivan L	227 F2d 12	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1955	WorldLII		2
Lentin v Commissioner of Internal Revenue	226 F2d 695	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1955	WorldLII		5
United States v Algemene Kunstzijde Unie Nv	226 F2d 115	United States Court of Appeals, Fourth Circuit	United States	19 Sep 1955	WorldLII		1
United States v Algemene Kunstzijde Unie Nv	[1955] USCA4 178	United States Court of Appeals, Fourth Circuit	United States	16 Jun 1955	WorldLII
American Brewery v United States	223 F2d 43	United States Court of Appeals, Fourth Circuit	United States	23 May 1955	WorldLII		2
Commissioner of Internal Revenue v Bagley & Sewall Co	[1955] USCA2 251	United States Court of Appeals, Second Circuit	United States	21 Apr 1955	WorldLII
American Brewery v United States	[1955] USCA4 101	United States Court of Appeals, Fourth Circuit	United States	18 Apr 1955	WorldLII
Commissioner of Internal Revenue v Bagley & Sewall Co	(1955) 221 F2d 944	United States Court of Appeals, Second Circuit	United States	15 Feb 1955	WorldLII		10
Commissioner of Internal Revenue v E Macy	215 F2d 875	United States Court of Appeals, Second Circuit	United States	21 Sep 1954	WorldLII		4
Urquhart v Commissioner of Internal Revenue	[1954] USCA3 222	United States Court of Appeals, Third Circuit	United States	24 Aug 1954	WorldLII
Commissioner of Internal Revenue v E Macy	[1954] USCA2 236	United States Court of Appeals, Second Circuit	United States	12 May 1954	WorldLII		2
Urquhart v Commissioner of Internal Revenue	215 F2d 17	United States Court of Appeals, Third Circuit	United States	6 May 1954	WorldLII		12
Fuller v Commissioner of Internal Revenue	213 F2d 102	United States Court of Appeals, Tenth Circuit	United States	29 Apr 1954	WorldLII		9
George Schaefer Sons v Commissioner of Internal Revenue	209 F2d 440	United States Court of Appeals, Second Circuit	United States	4 Jan 1954	WorldLII		3
George Schaefer Sons v Commissioner of Internal Revenue	[1953] USCA2 469	United States Court of Appeals, Second Circuit	United States	16 Dec 1953	WorldLII
Commissioner of Internal Revenue v Pacific Mills	207 F2d 177	United States Court of Appeals, First Circuit	United States	1 Oct 1953	WorldLII		4
National Brass Works v Commissioner of Internal Revenue	(1953) 205 F2d 104	United States Court of Appeals, Ninth Circuit	United States	5 Jun 1953	WorldLII		14
Naylor v Commissioner of Internal Revenue	203 F2d 346	United States Court of Appeals, Fifth Circuit	United States	3 Apr 1953	WorldLII		12
Stephens Co v Commissioner of Internal Revenue	199 F2d 665	United States Court of Appeals, Eighth Circuit	United States	13 Nov 1952	WorldLII
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	198 F2d 350	United States Court of Appeals, Third Circuit	United States	5 Aug 1952	WorldLII		2
Commissioner of Internal Revenue v Weisman	197 F2d 221	United States Court of Appeals, First Circuit	United States	9 Jun 1952	WorldLII		12
Commissioner of Internal Revenue v Thomas Flexible Coupling Co	[1952] USCA3 124	United States Court of Appeals, Third Circuit	United States	7 Apr 1952	WorldLII
Lilly v Commissioner	343 US 90; 96 L Ed 769; 72 SCt 497	United States Supreme Court	United States	10 Mar 1952	WorldLII		43
Commissioner of Internal Revenue v Copley's Estate	194 F2d 364	United States Court of Appeals, Seventh Circuit	United States	26 Feb 1952	WorldLII		5
Kanne v American Factors	190 F2d 155	United States Court of Appeals, Ninth Circuit	United States	13 Jun 1951	WorldLII		1
United States v Lykes	188 F2d 964	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1951	WorldLII		3
Sloane v Commissioner Internal Revenue	(1951) 188 F2d 254; 29 ALR 2d 580	United States Court of Appeals, Sixth Circuit	United States	5 Apr 1951	WorldLII		8
Lilly v Commissioner of Internal Revenue	188 F2d 269	United States Court of Appeals, Fourth Circuit	United States	2 Apr 1951	WorldLII		9
Lilly v Commissioner of Internal Revenue	[1951] USCA4 32	United States Court of Appeals, Fourth Circuit	United States	12 Mar 1951	WorldLII		1
National Brass Works v Commission of Internal Revenue	(1950) 182 F2d 526; 20 ALR 2d 590	United States Court of Appeals, Ninth Circuit	United States	23 May 1950	WorldLII		10
Hill v Commissioner of Internal Revenue	[1950] USCA4 121	United States Court of Appeals, Fourth Circuit	United States	19 May 1950	WorldLII
Hill v Commissioner of Internal Revenue	181 F2d 906	United States Court of Appeals, Fourth Circuit	United States	13 Apr 1950	WorldLII		21
Donaldson v Read Magazine	333 US 178; 92 L Ed 628; 68 SCt 591	United States Supreme Court	United States	8 Mar 1948	WorldLII		36
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
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		111
Trust of Bingham v Commissioner	325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212	United States Supreme Court	United States	4 Jun 1945	WorldLII		90
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Commissioner of Internal Revenue v Wemyss	324 US 303; 89 L Ed 958; 65 SCt 652	United States Supreme Court	United States	5 Mar 1945	WorldLII		38
Commissioner of Internal Revenue v Scottish American Investment Co	323 US 119; 89 L Ed 113; 65 SCt 169	United States Supreme Court	United States	4 Dec 1944	WorldLII		63
McDonald v Commissioner	323 US 57; 89 L Ed 68; 65 SCt 96	United States Supreme Court	United States	20 Nov 1944	WorldLII		57

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Textile Mills Securities Corporation v Commissioner	314 US 326; 86 L Ed 249; 62 SCt 272	United States Supreme Court	United States	8 Dec 1941	WorldLII		53
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
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
National Outdoor Advertising Bureau, Inc v Commissioner	(1935) 32 BTA 1025		United States	circa 1935			2
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Commissioner v People's Pittsburgh Trust Co (CCA)	(1932) 60 F2d 187		United States	circa 1932	Westlaw		11
Great Northern R Co v Commissioner of Internal Revenue	(1930) 40 F2d 372		United States	circa 1930	Westlaw		14
Kornhauser v United States	276 US 145; 72 L Ed 505; 48 SCt 219	United States Supreme Court	United States	20 Feb 1928	WorldLII		54
United States v Sullivan	274 US 259; 71 L Ed 1037; 47 SCt 607	United States Supreme Court	United States	16 May 1927	WorldLII		150
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States		Westlaw		139
Heininger v Farley	308 US 587; 60 SCt 110; 84 L Ed 491	United States Supreme Court	United States		Westlaw		6
Helvering v Superior Wines & Liquors	134 F2d 373		United States	circa 1930	Westlaw		5
133 f2d 567	133 F2d 567		United States	circa 1930	Westlaw		7
127 f2d 393	127 F2d 393		United States	circa 1930	Westlaw		11
Farley v Heininger	105 F2d 79; 70 App DC 200		United States	circa 1930	Westlaw		2
National Outdoor Advertising Bureau v Helvering	89 F2d 878		United States		Westlaw		6
Sunset Scavenger Co v Commissioner	84 F2d 453		United States		Westlaw		7
Helvering v Hampton	79 F2d 358		United States		Westlaw		6
Pantages Theater Co v Welch	71 F2d 68		United States		Westlaw		6
Note, Deduction of Business Expenses: Illegality and Public Policy	54 Harvard Law Review 852	Harvard Law Review	United States		HeinOnline / LexisNexis		6
Burroughs Bldg Material Co v Commissioner	47 F2d 178		United States		Westlaw		12
47 Bta 95	47 BTA 95		United States				1
Hal Price Headley v Commissioner	37 BTA 738		United States				1
Kelley-Dempsey & Co v Commissioner	31 BTA 351		United States				1
Isaac P Keeler v Commissioner	23 BTA 467		United States				1
Estate of Thompson v Commissioner	21 BTA 568		United States				1
Citron-Byer Co v Commissioner	21 BTA 308		United States				1
Bonnie Bros , Inc , v Commissioner	15 BTA 1231		United States				3
4 Bta 1126	4 BTA 1126		United States				1
1 Bta 214	1 BTA 214		United States				5