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Lykes v United States   flag  49

343 US 118; 96 L Ed 791; 72 SCt 585
United States Supreme Court
United States
28th April, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
United States v Gilmore 372 US 39; 9 L Ed 2d 570; 83 SCt 623 United States Supreme Court United States 18 Feb 1963 WorldLII flag 85
Don E Williams Co v Commissioner 429 US 569; 51 L Ed 2d 48; 97 SCt 850 United States Supreme Court United States 22 Feb 1977 WorldLII flag 39
Factor v Commissioner of Internal Revenue 281 F2d 100 United States Court of Appeals, Ninth Circuit United States 20 Jun 1960 WorldLII flag 31
Baer v Commissioner of Internal Revenue 196 F2d 646 United States Court of Appeals, Eighth Circuit United States 7 May 1952 WorldLII flag 24
Smith's Estate v Commissioner of Internal Revenue 208 F2d 349 United States Court of Appeals, Third Circuit United States 13 Nov 1953 WorldLII flag 23
Brown v United States a Brown a 890 F2d 1329; 65 AFTR2d 90-448 United States Court of Appeals, Fifth Circuit United States 13 Dec 1989 WorldLII flag 18
Lewis v Commissioner of Internal Revenue 253 F2d 821 United States Court of Appeals, Second Circuit United States 7 Apr 1958 WorldLII flag 16
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 flag 13
Ditmars v Commissioner of Internal Revenue 302 F2d 481 United States Court of Appeals, Second Circuit United States 6 Mar 1962 WorldLII flag 13
Pool v Commissioner of Internal Revenue (1957) 251 F2d 233 United States Court of Appeals, Ninth Circuit United States 18 Dec 1957 WorldLII flag 13
Ward v Commissioner of Internal Revenue 224 F2d 547 United States Court of Appeals, Ninth Circuit United States 22 Jun 1955 WorldLII flag 13
Allen v Selig 200 F2d 487 United States Court of Appeals, Fifth Circuit United States 17 Dec 1952 WorldLII flag 12
Howard v Commissioner of Internal Revenue 202 F2d 28 United States Court of Appeals, Ninth Circuit United States 11 Feb 1953 WorldLII flag 11
Accardo v Commissioner of Internal Revenue 942 F2d 444; 68 AFTR2d 91-5418 United States Court of Appeals, Seventh Circuit United States 9 Oct 1991 WorldLII flag 7
Morrison v United States 355 F2d 218 United States Court of Appeals, Sixth Circuit United States 25 Jan 1966 WorldLII flag 7
Commissioner of Internal Revenue v Schwartz L 232 F2d 94 United States Court of Appeals, Fifth Circuit United States 14 Mar 1956 WorldLII flag 7
Lucas v Commissioner of Internal Revenue 388 F2d 472 United States Court of Appeals, First Circuit United States 8 Dec 1967 WorldLII flag 6
Reynolds v Commissioner Internal Revenue 296 F3d 607 United States Court of Appeals, Seventh Circuit United States 18 Jul 2002 WorldLII flag 5
Stivers v Commissioner of Internal Revenue 360 F2d 35 United States Court of Appeals, Sixth Circuit United States 22 Apr 1966 WorldLII flag 5
United States v Zions Savings and Loan Association 313 F2d 331 United States Court of Appeals, Tenth Circuit United States 2 Jan 1963 WorldLII flag 5
Patrick v United States 288 F2d 292 United States Court of Appeals, Fourth Circuit United States 27 Mar 1961 WorldLII flag 5
Shipp v Commissioner of Internal Revenue 217 F2d 401 United States Court of Appeals, Ninth Circuit United States 2 Dec 1954 WorldLII flag 5
Estate of Gresham v Commissioner of Internal Revenue 752 F2d 518; 53 USLW 2375; 55 AFTR2d 85-667 United States Court of Appeals, Tenth Circuit United States 17 Jan 1985 WorldLII flag 4
Long v United States 652 F2d 675 United States Court of Appeals, Sixth Circuit United States 6 Jul 1981 WorldLII flag 4
Whittemore v United States 383 F2d 824 United States Court of Appeals, Eighth Circuit United States 4 Oct 1967 WorldLII flag 4
Ditmars v Commissioner of Internal Revenue [1962] USCA2 258 United States Court of Appeals, Second Circuit United States 13 Apr 1962 WorldLII flag 4
Northern Trust Co v Campbell 211 F2d 251 United States Court of Appeals, Seventh Circuit United States 29 Mar 1954 WorldLII flag 4
Nalle III v Commissioner of Internal Revenue 997 F2d 1134; 62 USLW 2127; 72 AFTR2d 93-5705 United States Court of Appeals, Fifth Circuit United States 16 Aug 1993 WorldLII flag 3
Keller Street Development Co v Commissioner of Internal Revenue 688 F2d 675 United States Court of Appeals, Ninth Circuit United States 23 Sep 1982 WorldLII flag 3
Owens v Commissioner of Internal Revenue 273 F2d 251 United States Court of Appeals, Fifth Circuit United States 29 Dec 1959 WorldLII flag 3
Fogel v Commissioner Internal Revenue 203 F2d 347 United States Court of Appeals, Fifth Circuit United States 8 Apr 1953 WorldLII flag 3
Liquidator of Kentucky Central Life Insurance Co, Plaintiff-Appellant, v United States of America, Defendant-Appellee 260 F3d 637 United States Court of Appeals, Sixth Circuit United States 13 Aug 2001 WorldLII flag 2
Burch v United States 698 F2d 575 United States Court of Appeals, Second Circuit United States 18 Jan 1983 WorldLII flag 2
Commissioner of Internal Revenue v D Turnbow H 286 F2d 669 United States Court of Appeals, Ninth Circuit United States 5 Dec 1960 WorldLII flag 2
Commissioner of Internal Revenue v Minzer 279 F2d 338 United States Court of Appeals, Fifth Circuit United States 3 Jun 1960 WorldLII flag 2
Harris v United States 275 F2d 238 United States Court of Appeals, Ninth Circuit United States 3 Feb 1960 WorldLII flag 2
Julia Estelle Foundation Incorporated v Commissioner of Internal Revenue 598 F2d 755 United States Court of Appeals, Second Circuit United States 7 May 1979 WorldLII flag 1
Patrick v United States [1961] USCA4 62 United States Court of Appeals, Fourth Circuit United States 25 Jan 1961 WorldLII flag 1
Commissioner of Internal Revenue v Shapiro 278 F2d 556 United States Court of Appeals, Seventh Circuit United States 3 Jun 1960 WorldLII flag 1
United States v S Mellinger J 228 F2d 688 United States Court of Appeals, Fifth Circuit United States 6 Jan 1956 WorldLII flag 1
Hunter v United States 219 F2d 69 United States Court of Appeals, Second Circuit United States 3 Feb 1955 WorldLII flag 1
Lark Sales Co v Commissioner of Internal Revenue 437 F2d 1067 United States Court of Appeals, Seventh Circuit United States 21 Jan 1971 WorldLII flag
Lark Sales Co v Commissioner of Internal Revenue [1970] USCA7 446 United States Court of Appeals, Seventh Circuit United States 9 Dec 1970 WorldLII flag
Whittemore v United States [1967] USCA8 195 United States Court of Appeals, Eighth Circuit United States 1 Nov 1967 WorldLII flag
Sefton v Commissioner of Internal Revenue 292 F2d 399 United States Court of Appeals, Ninth Circuit United States 28 Jun 1961 WorldLII flag
Factor v Commissioner of Internal Revenue [1960] USCA9 225 United States Court of Appeals, Ninth Circuit United States 27 Jul 1960 WorldLII flag
Hunter v United States [1955] USCA2 29 United States Court of Appeals, Second Circuit United States 11 Jan 1955 WorldLII flag
Smith's Estate v Commissioner of Internal Revenue [1953] USCA3 295 United States Court of Appeals, Third Circuit United States 17 Sep 1953 WorldLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
Eleventh Amendment and the Reading of Precise < BR > Constitutional Texts (2004) 113 Yale Law Journal 1663 Manning, John F United States 1 Jan 2004 WorldLII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Liquidator of Kentucky Central Life Insurance Co, Plaintiff-Appellant, v United States of America, Defendant-Appellee 260 F3d 637 United States Court of Appeals, Sixth Circuit United States 13 Aug 2001 WorldLII flag 2
Burch v United States 698 F2d 575 United States Court of Appeals, Second Circuit United States 18 Jan 1983 WorldLII flag 2
Commissioner of Internal Revenue v D Turnbow H 286 F2d 669 United States Court of Appeals, Ninth Circuit United States 5 Dec 1960 WorldLII flag 2
Commissioner of Internal Revenue v Minzer 279 F2d 338 United States Court of Appeals, Fifth Circuit United States 3 Jun 1960 WorldLII flag 2
Harris v United States 275 F2d 238 United States Court of Appeals, Ninth Circuit United States 3 Feb 1960 WorldLII flag 2
Dickey v Commissioner (1929) 14 BTA 1295 United States circa 1929 flag 2
Croker v Burnet 62 F2d 991; (1933) 61 App DC 342 United States circa 1960 Westlaw flag 2
Cir); Joyce v Commissioner 3 BTA 393 United States circa 1960 flag 2
Julia Estelle Foundation Incorporated v Commissioner of Internal Revenue 598 F2d 755 United States Court of Appeals, Second Circuit United States 7 May 1979 WorldLII flag 1
Patrick v United States [1961] USCA4 62 United States Court of Appeals, Fourth Circuit United States 25 Jan 1961 WorldLII flag 1
Commissioner of Internal Revenue v Shapiro 278 F2d 556 United States Court of Appeals, Seventh Circuit United States 3 Jun 1960 WorldLII flag 1
United States v S Mellinger J 228 F2d 688 United States Court of Appeals, Fifth Circuit United States 6 Jan 1956 WorldLII flag 1
Hunter v United States 219 F2d 69 United States Court of Appeals, Second Circuit United States 3 Feb 1955 WorldLII flag 1
84 FSupp 537 84 FSupp 537 United States circa 1955 Westlaw flag 1
Oransky v Commissioner 1 BTA 1239 United States circa 1955 flag 1
Lark Sales Co v Commissioner of Internal Revenue 437 F2d 1067 United States Court of Appeals, Seventh Circuit United States 21 Jan 1971 WorldLII flag
Lark Sales Co v Commissioner of Internal Revenue [1970] USCA7 446 United States Court of Appeals, Seventh Circuit United States 9 Dec 1970 WorldLII flag
Whittemore v United States [1967] USCA8 195 United States Court of Appeals, Eighth Circuit United States 1 Nov 1967 WorldLII flag
Sefton v Commissioner of Internal Revenue 292 F2d 399 United States Court of Appeals, Ninth Circuit United States 28 Jun 1961 WorldLII flag
Factor v Commissioner of Internal Revenue [1960] USCA9 225 United States Court of Appeals, Ninth Circuit United States 27 Jul 1960 WorldLII flag
Hunter v United States [1955] USCA2 29 United States Court of Appeals, Second Circuit United States 11 Jan 1955 WorldLII flag
Smith's Estate v Commissioner of Internal Revenue [1953] USCA3 295 United States Court of Appeals, Third Circuit United States 17 Sep 1953 WorldLII flag

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