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Equitable Life Assurance Soc v Commissioner     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Liberty National Life Insurance Co v United States	600 F2d 1106	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1979	WorldLII		2
Liberty Life Insurance Co v United States Liberty Life Insurance Co	594 F2d 21	United States Court of Appeals, Fourth Circuit	United States	28 Mar 1979	WorldLII		4
United States v H Folckemer B	307 F2d 171	United States Court of Appeals, Fifth Circuit	United States	24 Aug 1962	WorldLII
Nelson v Commissioner of Internal Revenue	[1960] USCA5 425	United States Court of Appeals, Fifth Circuit	United States	7 Sep 1960	WorldLII
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
United States v Utco Products	257 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1958	WorldLII		2
Wetterau Grocer Co v Commissioner of Internal Revenue	179 F2d 158	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII		5
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII		50
Pope v United States	323 US 1; 89 L Ed 3; 65 SCt 16	United States Supreme Court	United States	6 Nov 1944	WorldLII		44

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Nelson v Commissioner of Internal Revenue	281 F2d 1	United States Court of Appeals, Fifth Circuit	United States	14 Jul 1960	WorldLII		4
United States v Utco Products	257 F2d 65	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1958	WorldLII		2
Wetterau Grocer Co v Commissioner of Internal Revenue	179 F2d 158	United States Court of Appeals, Eighth Circuit	United States	17 Jan 1950	WorldLII		5
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII		50
Pope v United States	323 US 1; 89 L Ed 3; 65 SCt 16	United States Supreme Court	United States	6 Nov 1944	WorldLII		44
Wilmington Trust Co v Helvering	316 US 164; 86 L Ed 1352; 62 SCt 984	United States Supreme Court	United States	27 Apr 1942	WorldLII		27
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
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Old Colony Railroad Co v Commissioner	284 US 552; 76 L Ed 484; 52 SCt 211	United States Supreme Court	United States	15 Feb 1932	WorldLII		90
Equitable Life Assurance Soc'y v Commissioner	44 BTA 293		United States	circa 1944			3