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Commissioner of Internal Revenue v Union Pac R Co   flag 

[1951] USCA2 226
United States Court of Appeals, Second Circuit
United States
7th May, 1951

Legislation Cited

Legislation Name Provision
Sixteenth Amendment

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Walling v Connecticut Co 154 F2d 552 United States Westlaw flag 6
McGhee v United States, DC 154 F2d 101 United States Westlaw flag 6
Elizabeth Arden, Inc v F T C 156 F2d 132 United States Westlaw flag 22
Commissioner of Internal Revenue v Union Pac R Co 188 F2d 950 United States Court of Appeals, Second Circuit United States 3 Apr 1951 WorldLII flag 3
Markham v Cabell 326 US 404; 90 L Ed 165; 66 SCt 193 United States Supreme Court United States 10 Dec 1945 WorldLII flag 142
United States v N E Rosenblum Truck Lines 315 US 50; 86 L Ed 671; 62 SCt 445 United States Supreme Court United States 19 Jan 1942 WorldLII flag 27
United States v Hutcheson 312 US 219; 85 L Ed 788; 61 SCt 463 United States Supreme Court United States 3 Feb 1941 WorldLII flag 177
United States v American Trucking Ass'ns 310 US 534; 84 L Ed 2d 1345; 84 L Ed 1345; 60 SCt 1059 United States Supreme Court United States 27 May 1940 WorldLII flag 539
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
United States v Ludey 274 US 295; 71 L Ed 1054; 47 SCt 608 United States Supreme Court United States 16 May 1927 WorldLII flag 49
United States v Walter 44 SCt 10 United States Supreme Court United States 22 Oct 1923 WorldLII flag 17
Abby Dodge 223 US 166; 56 L Ed 390; 32 SCt 310 United States Supreme Court United States 19 Feb 1912 WorldLII flag 25
4 Tax Cas 634 4 Tax Cas 634 United Kingdom circa 1940 flag 2
1 Sec 113 1 SEC 113 United States circa 1940 flag 7
3 Sec 20 3 SEC 20 United States flag 10

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