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Crane v Commissioner     119

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Gray	405 F3d 227	United States Court of Appeals, Fourth Circuit	United States	29 Apr 2005	WorldLII		8
United States v Walker	393 F3d 819	United States Court of Appeals, Eighth Circuit	United States	6 Jan 2005	WorldLII		12
United States v K Welch R	327 F3d 1081	United States Court of Appeals, Tenth Circuit	United States	22 Apr 2003	WorldLII		13
Chickasaw Nation v United States	208 F3d 871	United States Court of Appeals, Tenth Circuit	United States	5 Apr 2000	WorldLII		13
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII		7
Duke Energy Natural Gas Corporation v Commissioner of Internal Revenue	172 F3d 1255; 83 AFTR2d 99-1818	United States Court of Appeals, Tenth Circuit	United States	13 Apr 1999	WorldLII		5
Peracchi v Commissioner of Internal Revenue	143 F3d 487; 81 AFTR2d 98-1754	United States Court of Appeals, Ninth Circuit	United States	29 Apr 1998	WorldLII		2
Costain Coal Inc v United States	126 F3d 1437; 80 AFTR2d 97-6726	United States Court of Appeals, Federal Circuit	United States	1 Oct 1997	WorldLII		5
Julius Israel Lodge of B'Nai B'Rith No v Commissioner of Internal Revenue	98 F3d 190; 78 AFTR2d 96-6801	United States Court of Appeals, Fifth Circuit	United States	25 Oct 1996	WorldLII		4
Brabson v United States	73 F3d 1040; 64 USLW 2461; 77 AFTR2d 96-572	United States Court of Appeals, Tenth Circuit	United States	11 Jan 1996	WorldLII		6
Daley v Commissioner of Internal Revenue	[1992] USCA10 1262	United States Court of Appeals, Tenth Circuit	United States	8 Dec 1992	WorldLII
Chilingirian v Commissioner of Internal Revenue	918 F2d 1251; 66 AFTR2d 90-5901	United States Court of Appeals, Sixth Circuit	United States	14 Nov 1990	WorldLII		2
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII		1
United States v Bedonie	913 F2d 782; 31 Fed REvid Serv 642	United States Court of Appeals, Tenth Circuit	United States	24 Aug 1990	WorldLII		33
Owen v Commissioner Internal Revenue Service	881 F2d 832; 64 AFTR2d 89-5386	United States Court of Appeals, Ninth Circuit	United States	9 Aug 1989	WorldLII		4
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Pleasant Summit Land Corporation v Commissioner	863 F2d 263; 63 AFTR2d 89-679	United States Court of Appeals, Third Circuit	United States	30 Jan 1989	WorldLII		19
Estate of Juden v Commissioner of Internal Revenue	865 F2d 960; 63 AFTR2d 89-595	United States Court of Appeals, Eighth Circuit	United States	20 Jan 1989	WorldLII		2
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII		38
Allan Dc v Commissioner of Internal Revenue	856 F2d 1169; 62 AFTR2d 88-5715	United States Court of Appeals, Eighth Circuit	United States	16 Sep 1988	WorldLII		2
Bent v Commissioner of Internal Revenue	835 F2d 67; 56 USLW 2360; 61 AFTR2d 88-301	United States Court of Appeals, Third Circuit	United States	26 Feb 1988	WorldLII		16
City of Tucson Arizona v Commissioner of Internal Revenue	820 F2d 1283; 56 USLW 2024; 60 AFTR2d 87-5018; 261 USApp DC 104	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Sep 1987	WorldLII		3
Prairie States Life Insurance Co v United States	828 F2d 1222; 60 AFTR2d 87-5308	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1987	WorldLII		3
Wilkin v United States	809 F2d 1400; 59 AFTR2d 87-602	United States Court of Appeals, Ninth Circuit	United States	9 Feb 1987	WorldLII		1
William Wark Tyng, v Commissioner of Internal Revenue	258 USApp DC 89	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Jan 1987	WorldLII
William Wark Tyng, v Commissioner of Internal Revenue	258 USApp DC 89	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Jan 1987	WorldLII
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Oxford Life Insurance Co v United States	790 F2d 1370; 58 AFTR2d 86-5092	United States Court of Appeals, Ninth Circuit	United States	30 May 1986	WorldLII		3
Ebben v Commissioner of Internal Revenue	783 F2d 906; 57 AFTR2d 86-901	United States Court of Appeals, Ninth Circuit	United States	25 Feb 1986	WorldLII		14
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
Foster v Commissioner of Internal Revenue	756 F2d 1430; 55 AFTR2d 85-1285	United States Court of Appeals, Ninth Circuit	United States	3 Apr 1985	WorldLII		18
Afl-Cio v Donovan	757 F2d 330	United States Court of Appeals, District of Columbia Circuit	United States	22 Mar 1985	WorldLII		27
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII		38
Odend'Hal v Commissioner of Internal Revenue	748 F2d 908; 55 AFTR2d 85-319	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII		15
Yarbro v Commissioner of Internal Revenue	737 F2d 479	United States Court of Appeals, Fifth Circuit	United States	30 Jul 1984	WorldLII		4
Saunders v Rhode Island	731 F2d 81	United States Court of Appeals, Eleventh Circuit	United States	9 Jan 1984	WorldLII		3
Roemer v Commissioner	716 F2d 693	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1983	WorldLII		28
Jackson v Commissioner of Internal Revenue	708 F2d 1402	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1983	WorldLII		7
Commissioner v Tufts	461 US 300; 103 SCt 1826; 75 L Ed 2d 863	United States Supreme Court	United States	2 May 1983	WorldLII		35
Crc Corporation v Commissioner of Internal Revenue	693 F2d 281	United States Court of Appeals, Third Circuit	United States	16 Nov 1982	WorldLII		8
Brountas v Commissioner of Internal Revenue	692 F2d 152	United States Court of Appeals, First Circuit	United States	28 Sep 1982	WorldLII		10
Estate of Weeden v Commissioner of Internal Revenue	685 F2d 1160	United States Court of Appeals, Ninth Circuit	United States	31 Aug 1982	WorldLII
Diedrich v Commissioner	457 US 191; 102 SCt 2414; 72 L Ed 2d 777	United States Supreme Court	United States	15 Jun 1982	WorldLII		18
Laport v Commissioner of Internal Revenue	671 F2d 1028	United States Court of Appeals, Seventh Circuit	United States	24 Feb 1982	WorldLII		3
Circle v Jim Walter Homes Inc Smiley C	654 F2d 688	United States Court of Appeals, Tenth Circuit	United States	16 Jul 1981	WorldLII		3
Diedrich v Commissioner of Internal Revenue	643 F2d 499	United States Court of Appeals, Eighth Circuit	United States	27 Mar 1981	WorldLII		2
Evangelista v Commissioner of Internal Revenue	629 F2d 1218	United States Court of Appeals, Seventh Circuit	United States	12 Aug 1980	WorldLII		1
Estate Levine v Commissioner of Internal Revenue	634 F2d 12	United States Court of Appeals, Second Circuit	United States	10 Jul 1980	WorldLII		4
McClelland Farm Equipment Co v United States	601 F2d 365	United States Court of Appeals, Eighth Circuit	United States	10 Jul 1979	WorldLII
Conway County Farmers Association v United States	588 F2d 592	United States Court of Appeals, Eighth Circuit	United States	6 Dec 1978	WorldLII		9
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
Millar v Commissioner of Internal Revenue	577 F2d 212	United States Court of Appeals, Third Circuit	United States	12 Jun 1978	WorldLII		5
Hirst v Commissioner of Internal Revenue	572 F2d 427	United States Court of Appeals, Fourth Circuit	United States	4 Jan 1978	WorldLII		5
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII		42
Rodman v Commissioner	542 F2d 845	United States Court of Appeals, Second Circuit	United States	17 Sep 1976	WorldLII		10
Millar v Commissioner of Internal Revenue	540 F2d 184	United States Court of Appeals, Third Circuit	United States	12 Aug 1976	WorldLII		2
Estate Klein v Commissioner of Internal Revenue	507 F2d 617	United States Court of Appeals, Seventh Circuit	United States	17 Dec 1974	WorldLII		2
Johnson v Commissioner of Internal Revenue	495 F2d 1079	United States Court of Appeals, Sixth Circuit	United States	9 Apr 1974	WorldLII		6
Maher v Commissioner of Internal Revenue	469 F2d 225	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1972	WorldLII		2
Austin v United States	461 F2d 733	United States Court of Appeals, Tenth Circuit	United States	16 Jun 1972	WorldLII		2
Lenkin v District of Columbia Pollin	461 F2d 1215; 149 USApp DC 129	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	17 Feb 1972	WorldLII		6
Bruhn's Freezer Meats of Chicago Inc v United States Department of Agriculture	438 F2d 1332	United States Court of Appeals, Eighth Circuit	United States	23 Feb 1971	WorldLII		23
Polkinhorn v United States	432 F2d 684	United States Court of Appeals, District of Columbia Circuit	United States	18 Jun 1970	WorldLII
Likins-Foster Honolulu Corporation v Commissioner of Internal Revenue	417 F2d 285	United States Court of Appeals, Tenth Circuit	United States	16 Oct 1969	WorldLII		3
First National Industries Inc v Commissioner of Internal Revenue	404 F2d 1182	United States Court of Appeals, Sixth Circuit	United States	26 Dec 1968	WorldLII		4
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII		3
Estate Lipman v United States	376 F2d 455	United States Court of Appeals, Sixth Circuit	United States	4 May 1967	WorldLII		4
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII		1
Wilson v United States	369 F2d 198; 125 USApp DC 153	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	2 Aug 1966	WorldLII		8
SEC v New England Elec System	384 US 176; 16 L Ed 2d 456; 86 SCt 1397	United States Supreme Court	United States	16 May 1966	WorldLII		9
Malat v Riddell	383 US 569; 16 L Ed 2d 102; 86 SCt 1030	United States Supreme Court	United States	21 Mar 1966	WorldLII		96
Wilson v United States	[1966] USCADC 35	United States Court of Appeals, District of Columbia Circuit	United States	18 Jan 1966	WorldLII
Teitelbaum v Commissioner of Internal Revenue	[1965] USCA7 231	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1965	WorldLII
Teitelbaum v Commissioner of Internal Revenue	346 F2d 266	United States Court of Appeals, Seventh Circuit	United States	25 May 1965	WorldLII		3
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Municipal Bond Corporation v Commissioner of Internal Revenue	341 F2d 683	United States Court of Appeals, Eighth Circuit	United States	18 Feb 1965	WorldLII		8
Oppenheimer v District of Columbia	363 F2d 708	United States Court of Appeals, District of Columbia Circuit	United States	19 Jan 1965	WorldLII
United States v First National City Bank	379 US 378; 13 L Ed 2d 365; 85 SCt 528	United States Supreme Court	United States	18 Jan 1965	WorldLII		58
United States v Martin T	337 F2d 171	United States Court of Appeals, Eighth Circuit	United States	20 Oct 1964	WorldLII		8
Estate Noel Frantz v Commissioner of Internal Revenue	332 F2d 950	United States Court of Appeals, Third Circuit	United States	17 Jun 1964	WorldLII
James Pierce Corporation v Commissioner of Internal Revenue	[1964] USCA8 74	United States Court of Appeals, Eighth Circuit	United States	28 Feb 1964	WorldLII
United States v Redmond	328 F2d 707	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1964	WorldLII		2
James Pierce Corporation v Commissioner of Internal Revenue	326 F2d 67	United States Court of Appeals, Eighth Circuit	United States	8 Jan 1964	WorldLII		3
Estate Noel Frantz v Commissioner of Internal Revenue	[1963] USCA3 451	United States Court of Appeals, Third Circuit	United States	2 Dec 1963	WorldLII		2
Smith v Commissioner of Internal Revenue	324 F2d 725	United States Court of Appeals, Ninth Circuit	United States	27 Nov 1963	WorldLII		3
United States v Zions Savings and Loan Association	313 F2d 331	United States Court of Appeals, Tenth Circuit	United States	2 Jan 1963	WorldLII		5
Hanover Bank v Commissioner	369 US 672; 8 L Ed 2d 187; 82 SCt 1080	United States Supreme Court	United States	21 May 1962	WorldLII		62
Sowell v Commissioner of Internal Revenue	302 F2d 177	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1962	WorldLII		5
Easson v Commissioner of Internal Revenue	294 F2d 653	United States Court of Appeals, Ninth Circuit	United States	8 Sep 1961	WorldLII		12
Simon v Commissioner of Internal Revenue	285 F2d 422	United States Court of Appeals, Third Circuit	United States	25 Jan 1961	WorldLII		12
Upton v Commissioner of Internal Revenue	283 F2d 716	United States Court of Appeals, Ninth Circuit	United States	19 Dec 1960	WorldLII		10
Upton v Commissioner of Internal Revenue	[1960] USCA9 297	United States Court of Appeals, Ninth Circuit	United States	27 Sep 1960	WorldLII
Simon v Commissioner of Internal Revenue	[1960] USCA3 293	United States Court of Appeals, Third Circuit	United States	14 Sep 1960	WorldLII		3
United States v Brown Wood Preserving Co	275 F2d 525	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1960	WorldLII		4
Laycock v J Kenney	270 F2d 580	United States Court of Appeals, Ninth Circuit	United States	21 Oct 1959	WorldLII		1
Laycock v J Kenney	[1959] USCA9 292	United States Court of Appeals, Ninth Circuit	United States	1 Sep 1959	WorldLII		1
Commissioner of Internal Revenue v W Babcock	259 F2d 689	United States Court of Appeals, Ninth Circuit	United States	23 Sep 1958	WorldLII		1
Federal Trade Commission v W W Tuttle	244 F2d 605	United States Court of Appeals, Second Circuit	United States	2 Apr 1957	WorldLII		26
Federal Trade Commission v W W Tuttle	[1957] USCA2 38	United States Court of Appeals, Second Circuit	United States	16 Jan 1957	WorldLII		4
Gray Line Co v R C Granquist	[1956] USCA9 428	United States Court of Appeals, Ninth Circuit	United States	20 Nov 1956	WorldLII
Gray Line Co v R C Granquist	237 F2d 390	United States Court of Appeals, Ninth Circuit	United States	12 Oct 1956	WorldLII		13
Gellman v United States	235 F2d 87	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1956	WorldLII		6
Donnell v United States	229 F2d 560	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1956	WorldLII		13
Bowers v United States	226 F2d 424	United States Court of Appeals, Fifth Circuit	United States	1 Dec 1955	WorldLII		7
Bowers v United States	[1955] USCA5 510	United States Court of Appeals, Fifth Circuit	United States	26 Oct 1955	WorldLII
Commissioner of Internal Revenue v Sternberger's Estate	348 US 187; 99 L Ed 246; 75 SCt 229	United States Supreme Court	United States	10 Jan 1955	WorldLII		52
Commissioner of Internal Revenue v Fortee Properties	[1954] USCA2 154	United States Court of Appeals, Second Circuit	United States	5 Apr 1954	WorldLII
Commissioner of Internal Revenue v Fortee Properties	211 F2d 915	United States Court of Appeals, Second Circuit	United States	2 Mar 1954	WorldLII		3
United States v Koshland	208 F2d 636	United States Court of Appeals, Ninth Circuit	United States	21 Jan 1954	WorldLII		7
Gensinger v Commissioner of Internal Revenue	(1953) 208 F2d 576	United States Court of Appeals, Ninth Circuit	United States	30 Nov 1953	WorldLII		17
United States v Koshland	[1953] USCA9 300	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1953	WorldLII
Commissioner of Internal Revenue v Moore	207 F2d 265	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1953	WorldLII		17
Commissioner of Internal Revenue v Moore	[1953] USCA9 255	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1953	WorldLII
Woodsam Associates v Commissioner of Internal Revenue	198 F2d 357	United States Court of Appeals, Second Circuit	United States	8 Jul 1952	WorldLII		6
Bernard Realty Co v United States	188 F2d 861	United States Court of Appeals, Seventh Circuit	United States	7 May 1951	WorldLII		4
Parker v Delaney	186 F2d 455	United States Court of Appeals, First Circuit	United States	28 Dec 1950	WorldLII		7
Commissioner of Internal Revenue v Korell	339 US 619; 94 L Ed 1108; 70 SCt 905	United States Supreme Court	United States	5 Jun 1950	WorldLII		16
Kristensen v McGrath	179 F2d 796; 86 USApp DC 48	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	19 Dec 1949	WorldLII		16
Kristensen v McGrath	[1949] USCADC 57	United States Court of Appeals, District of Columbia Circuit	United States	7 Nov 1949	WorldLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v Wilcox	327 US 404; 90 L Ed 752; 66 SCt 546	United States Supreme Court	United States	25 Feb 1946	WorldLII		108
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
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 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
Detroit Edison Co v Commissioner	319 US 98; 87 L Ed 1286; 63 SCt 902	United States Supreme Court	United States	3 May 1943	WorldLII		51
Maguire v Commissioner	313 US 1; 85 L Ed 1149; 61 SCt 789	United States Supreme Court	United States	28 Apr 1941	WorldLII		25
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
Helvering v R J Reynolds Tobacco Co	306 US 110; 83 L Ed 536; 59 SCt 423	United States Supreme Court	United States	30 Jan 1939	WorldLII		76
United States v Hendler	303 US 564; 82 L Ed 1018; 58 SCt 655	United States Supreme Court	United States	28 Mar 1938	WorldLII		18
[1938] Act 12	[1938] Act 12		United Kingdom	circa 1938			2
Douglas v Willcuts	296 US 1; 80 L Ed 3; 56 SCt 59	United States Supreme Court	United States	11 Nov 1935	WorldLII		52
Helvering v Stockholms Enskilda Bank	293 US 84; 79 L Ed 211; 55 SCt 50	United States Supreme Court	United States	5 Nov 1934	WorldLII		65
Burnet v Wells	289 US 670; 77 L Ed 1439; 53 SCt 761	United States Supreme Court	United States	29 May 1933	WorldLII		62
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
Crooks v Harrelson	282 US 55; 75 L Ed 156; 51 SCt 49	United States Supreme Court	United States	24 Nov 1930	WorldLII		108
Duffy v Central R Co	268 US 55; 69 L Ed 846; 45 SCt 429	United States Supreme Court	United States	13 Apr 1925	WorldLII		17
328 US 826; 66 SCt 980	328 US 826; 66 SCt 980	United States Supreme Court	United States	circa 1944	Westlaw		1
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States	circa 1944	Westlaw		139
292 US 644; 54 SCt 778; 78 l Ed 1495	292 US 644; 54 SCt 778; 78 L Ed 1495	United States Supreme Court	United States	circa 1944	Westlaw		1
153 f2d 504	153 F2d 504		United States	circa 1944	Westlaw		4
Adriance v Higgins	113 F2d 1013		United States	circa 1944	Westlaw		2
87 f2d 328	87 F2d 328		United States	circa 1944	Westlaw		1
68 f2d 909	68 F2d 909		United States	circa 1944	Westlaw		1
37 Bta 948	37 BTA 948		United States	circa 1944			2
Brons Hotels, Inc v Commissioner of Internal Revenue	34 BTA 376		United States	circa 1944			2
3 Tax Cas 585	3 Tax Cas 585		United Kingdom	circa 1944			1