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Pierce Estates v Commissioner of Internal Revenue   flag 

[1952] USCA3 128
United States Court of Appeals, Third Circuit
United States
8th April, 1952

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 302
United States v Anderson 269 US 422; 70 L Ed 347; 46 SCt 131 United States Supreme Court United States 4 Jan 1926 WorldLII flag 136
Security Flour Mills Co v Commissioner 321 US 281; 88 L Ed 725; 64 SCt 596 United States Supreme Court United States 28 Feb 1944 WorldLII flag 113
Dixie Pine Products Co v Commissioner 320 US 516; 88 L Ed 270; 64 SCt 364 United States Supreme Court United States 3 Jan 1944 WorldLII flag 96
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Lucas v American Code Co 280 US 445; 74 L Ed 538; 50 SCt 202 United States Supreme Court United States 24 Feb 1930 WorldLII flag 78
Lucas v Ox Fibre Brush Co 281 US 115; 74 L Ed 733; 50 SCt 273 United States Supreme Court United States 14 Apr 1930 WorldLII flag 25
Pierce Estates v Commissioner of Internal Revenue (1952) 195 F2d 475 United States Court of Appeals, Third Circuit United States 6 Mar 1952 WorldLII flag 19
American National Co v United States 274 US 99; 71 L Ed 946; 47 SCt 520 United States Supreme Court United States 11 Apr 1927 WorldLII flag 17
Warner Co v Commissioner (1948) 11 Tax Cas 419 United Kingdom circa 1948 flag 12
Clark v Woodward Construction Co Woodward Construction Co 179 F2d 176 United States Court of Appeals, Tenth Circuit United States 3 Jan 1950 WorldLII flag 11
Warner Co v Commissioner of Internal Revenue 181 F2d 599 United States Court of Appeals, Fifth Circuit United States 8 May 1950 WorldLII flag 10
Suncrest Lumber Co v Commissioner (1932) 25 BTA 375 United States circa 1932 flag 2
New Orleans, Texas & Mexico Railway Co v Commissioner (1927) 6 BTA 436 United States circa 1927 flag 2
16 Tax Cas 1020 16 Tax Cas 1020 United Kingdom circa 1927 flag 2

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