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Corn Products Refining Co v Commissioner     165

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Alabama Mineral Land Co v Commissioner of Internal Revenue	(1957) 250 F2d 870	United States Court of Appeals, Fifth Circuit	United States	30 Dec 1957	WorldLII		5
Allen v Commissioner of Internal Revenue	283 F2d 785	United States Court of Appeals, Seventh Circuit	United States	3 Nov 1960	WorldLII		9
Allied-Signal, Inc v Director, Div of Taxation	504 US 768; 119 L Ed 2d 533; 112 SCt 2251	United States Supreme Court	United States	15 Jun 1992	WorldLII		7
Antonio Tuason, JR v Jose b Lingad, as Commissioner of Internal Revenue	[1974] PHSC 255	Supreme Court of the Philippines	Philippines	31 Jul 1974	AsianLII
Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue	800 F2d 215; 58 AFTR2d 86-5745	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1986	WorldLII		2
Arkansas Best Corporation v Commissioner	485 US 212; 99 L Ed 2d 183; 108 SCt 971	United States Supreme Court	United States	7 Mar 1988	WorldLII		18
Azar Nut Co v Commissioner of Internal Revenue	931 F2d 314; 59 USLW 2723; 67 AFTR2d 91-987	United States Court of Appeals, Fifth Circuit	United States	15 May 1991	WorldLII		2
Bidart Bros v United States	262 F2d 607	United States Court of Appeals, Ninth Circuit	United States	7 Jan 1959	WorldLII		4
Bidart Bros v United States	[1959] USCA9 66	United States Court of Appeals, Ninth Circuit	United States	17 Feb 1959	WorldLII		1
Bisbee-Baldwin Corporation v E Tomlinson	320 F2d 929	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1963	WorldLII		15
Braunstein v Commissioner of Internal Revenue	[1962] USCA2 342	United States Court of Appeals, Second Circuit	United States	22 May 1962	WorldLII		2
Braunstein v Commissioner of Internal Revenue	305 F2d 949	United States Court of Appeals, Second Circuit	United States	6 Jul 1962	WorldLII		7
Brunenkant v J Celebrezze	310 F2d 355	United States Court of Appeals, Seventh Circuit	United States	31 Oct 1962	WorldLII		3
Brunenkant v J Celebrezze	[1963] USCA7 2	United States Court of Appeals, Seventh Circuit	United States	2 Jan 1963	WorldLII		1
Campbell Taggart Inc v United States	744 F2d 442; 53 USLW 2240	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1984	WorldLII		5
Case v United States	633 F2d 1240	United States Court of Appeals, Sixth Circuit	United States	5 Dec 1980	WorldLII		1
Cenex Inc v United States	156 F3d 1377; 82 AFTR2d 98-6645	United States Court of Appeals, Federal Circuit	United States	9 Oct 1998	WorldLII		3
Central Southern Motor Freight Tariff Association Inc v United States Household Goods Carriers' Bureau Inc	757 F2d 301; 53 USLW 2473; 244 USApp DC 226	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	29 Mar 1985	WorldLII		21
Cinelli v Commissioner of Internal Revenue	502 F2d 695	United States Court of Appeals, Sixth Circuit	United States	5 Sep 1974	WorldLII		2
Cline v Commissioner of Internal Revenue	617 F2d 192	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1980	WorldLII		4
Commissioner of Internal Revenue v Gillette Motor Transport, Inc	364 US 130; 4 L Ed 2d 1617; 80 SCt 1497	United States Supreme Court	United States	27 Jun 1960	WorldLII		64
Commissioner of Internal Revenue v M Gross	236 F2d 612	United States Court of Appeals, Second Circuit	United States	11 Apr 1956	WorldLII		14
Commissioner of Internal Revenue v M Gross	[1956] USCA2 412	United States Court of Appeals, Second Circuit	United States	29 Aug 1956	WorldLII		1
Commissioner of Internal Revenue v O Liquidating Corporation	[1961] USCA3 219	United States Court of Appeals, Third Circuit	United States	14 Jun 1961	WorldLII
Commissioner of Internal Revenue v O Liquidating Corporation	292 F2d 225	United States Court of Appeals, Third Circuit	United States	23 Feb 1961	WorldLII		15
Commissioner of Internal Revenue v P G Lake	241 F2d 71	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII		3
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
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
Container Corporation of America v Franchise Tax Bd	463 US 159; 77 L Ed 2d 545; 103 SCt 2933	United States Supreme Court	United States	27 Jun 1983	WorldLII		29
Corn Products Refining Co v Benson	232 F2d 554	United States Court of Appeals, Second Circuit	United States	13 Apr 1956	WorldLII		6
Curtis Co v Commissioner of Internal Revenue	(1956) 232 F2d 167	United States Court of Appeals, Third Circuit	United States	30 Mar 1956	WorldLII		22
Curtis Co v Commissioner of Internal Revenue	[1956] USCA3 39	United States Court of Appeals, Third Circuit	United States	7 Feb 1956	WorldLII		3
Curtis v United States	336 F2d 714	United States Court of Appeals, Sixth Circuit	United States	22 Sep 1964	WorldLII		4
Day v United States L Day a	734 F2d 375	United States Court of Appeals, Eighth Circuit	United States	5 Jun 1984	WorldLII		1
Devine v Commissioner of Internal Revenue	558 F2d 807	United States Court of Appeals, Fifth Circuit	United States	2 Sep 1977	WorldLII		2
Dial v Commissioner Internal Revenue Service	968 F2d 898; 70 AFTR2d 92-5129	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1992	WorldLII		2
Drybrough v Commissioner of Internal Revenue	384 F2d 715	United States Court of Appeals, Sixth Circuit	United States	31 Oct 1967	WorldLII		1
Dudley v Commissioner of Internal Revenue	258 F2d 182; 3 VI 685	United States Court of Appeals, Third Circuit	United States	5 May 1958	WorldLII		17
Dudley v Commissioner of Internal Revenue	[1958] USCA3 337	United States Court of Appeals, Third Circuit	United States	25 Jul 1958	WorldLII		3
Dyer v Commissioner of Internal Revenue	294 F2d 123	United States Court of Appeals, Tenth Circuit	United States	21 Aug 1961	WorldLII		8
Electric Materials Co v Commissioner of Internal Revenue	[1957] USCA3 129	United States Court of Appeals, Third Circuit	United States	5 Apr 1957	WorldLII
Electric Materials Co v Commissioner of Internal Revenue	242 F2d 947	United States Court of Appeals, Third Circuit	United States	5 Mar 1957	WorldLII		1
Elliott v United States	431 F2d 1149	United States Court of Appeals, Tenth Circuit	United States	27 Aug 1970	WorldLII		7
Estate Iverson v Commissioner of Internal Revenue	255 F2d 1	United States Court of Appeals, Eighth Circuit	United States	9 May 1958	WorldLII		4
Estate of Cowser v Commissioner	736 F2d 1168	United States Court of Appeals, Seventh Circuit	United States	13 Jun 1984	WorldLII		13
Estate of Hudgins II v Commissioner of Internal Revenue	57 F3d 1393; 64 USLW 2044; 76 AFTR2d 95-5401	United States Court of Appeals, Fifth Circuit	United States	5 Sep 1995	WorldLII		4
Estate Scharf v Commissioner of Internal Revenue	316 F2d 625	United States Court of Appeals, Seventh Circuit	United States	15 Apr 1963	WorldLII		2
Estate Scharf v Commissioner of Internal Revenue	[1963] USCA7 160	United States Court of Appeals, Seventh Circuit	United States	24 May 1963	WorldLII
Estate Whitlock v Commissioner of Internal Revenue	494 F2d 1297	United States Court of Appeals, Tenth Circuit	United States	22 May 1974	WorldLII		4
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
Faroll v T Jarecki	231 F2d 281	United States Court of Appeals, Seventh Circuit	United States	15 Mar 1956	WorldLII		10
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Freund v United States	367 F2d 776	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1966	WorldLII		11
Gartrell v United States	619 F2d 1150	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1980	WorldLII		6
Gault v Commissioner of Internal Revenue	332 F2d 94	United States Court of Appeals, Second Circuit	United States	12 Mar 1964	WorldLII		1
Gault v Commissioner of Internal Revenue	[1964] USCA2 379	United States Court of Appeals, Second Circuit	United States	25 May 1964	WorldLII		2
Gitlitz v Commissioner	531 US 206; 148 L Ed 2d 613; 121 SCt 701	United States Supreme Court	United States	9 Jan 2001	WorldLII		6
Greene-Haldeman v Commissioner of Internal Revenue	282 F2d 884	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1960	WorldLII		4
Greene-Haldeman v Commissioner of Internal Revenue	[1960] USCA9 395	United States Court of Appeals, Ninth Circuit	United States	9 Dec 1960	WorldLII
Haggard v Wood W H Haggard	298 F2d 24	United States Court of Appeals, Ninth Circuit	United States	20 Nov 1961	WorldLII		3
Hallcraft Homes Inc v Commissioner of Internal Revenue	336 F2d 701	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1964	WorldLII		2
Hansche v Commissioner of Internal Revenue	457 F2d 429	United States Court of Appeals, Seventh Circuit	United States	16 Mar 1972	WorldLII		1
Heard v Commissioner of Internal Revenue	326 F2d 962	United States Court of Appeals, Eighth Circuit	United States	31 Jan 1964	WorldLII		4
Heebner v Commissioner of Internal Revenue	280 F2d 228	United States Court of Appeals, Third Circuit	United States	12 May 1960	WorldLII		13
Heebner v Commissioner of Internal Revenue	[1960] USCA3 267	United States Court of Appeals, Third Circuit	United States	29 Jul 1960	WorldLII
Heffley v Commissioner of Internal Revenue	884 F2d 279; 64 AFTR2d 89-5909	United States Court of Appeals, Seventh Circuit	United States	17 Aug 1989	WorldLII		6
Heller Trust v Commissioner of Internal Revenue	382 F2d 675	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1967	WorldLII		4
Helms Bakeries v Commissioner of Internal Revenue	(1959) 263 F2d 642	United States Court of Appeals, Ninth Circuit	United States	3 Feb 1959	WorldLII		8
Hillard v Commissioner of Internal Revenue	281 F2d 279	United States Court of Appeals, Fifth Circuit	United States	5 Aug 1960	WorldLII		6
Hollywood Baseball Association v Commissioner of Internal Revenue	423 F2d 494	United States Court of Appeals, Ninth Circuit	United States	16 Feb 1970	WorldLII		3
International Flavors Fragrances Inc v Commissioner of Internal Revenue	524 F2d 357	United States Court of Appeals, Second Circuit	United States	8 Oct 1975	WorldLII
Irwin v United States	558 F2d 249	United States Court of Appeals, Fifth Circuit	United States	26 Aug 1977	WorldLII		8
Jaglom v Commissioner of Internal Revenue	303 F2d 847	United States Court of Appeals, Second Circuit	United States	9 Feb 1962	WorldLII		15
Jaglom v Commissioner of Internal Revenue	[1962] USCA2 356	United States Court of Appeals, Second Circuit	United States	4 Jun 1962	WorldLII
Jersey Land and Development Corporation v United States	539 F2d 311	United States Court of Appeals, Third Circuit	United States	29 Jul 1976	WorldLII		6
Kaltreider v Commissioner of Internal Revenue	[1958] USCA3 332	United States Court of Appeals, Third Circuit	United States	17 Jul 1958	WorldLII		3
Kaltreider v Commissioner of Internal Revenue	255 F2d 833	United States Court of Appeals, Third Circuit	United States	23 Jan 1958	WorldLII		33
Lan Jen Chu v Commissioner of Internal Revenue	486 F2d 696	United States Court of Appeals, First Circuit	United States	2 Nov 1973	WorldLII		5
Lockhart v Commissioner of Internal Revenue	[1958] USCA3 191	United States Court of Appeals, Third Circuit	United States	24 Apr 1958	WorldLII
Lockhart v Commissioner of Internal Revenue	258 F2d 343	United States Court of Appeals, Third Circuit	United States	18 Jul 1958	WorldLII		7
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII		2
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
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
Mansfield Journal Co v Commissioner of Internal Revenue	274 F2d 284	United States Court of Appeals, Sixth Circuit	United States	5 Feb 1960	WorldLII		9
Marrin v Commissioner of Internal Revenue	147 F3d 147; 81 AFTR2d 98-2374	United States Court of Appeals, Second Circuit	United States	9 Jun 1998	WorldLII		5
Martin v United States	230 F2d 106	United States Court of Appeals, Seventh Circuit	United States	8 Feb 1956	WorldLII		2
Masao Hirasuna v S v McKenney	[1957] USCA9 134	United States Court of Appeals, Ninth Circuit	United States	12 Apr 1957	WorldLII
Masao Hirasuna v S v McKenney	245 F2d 98	United States Court of Appeals, Ninth Circuit	United States	17 May 1957	WorldLII		13
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII		9
Meisels v United States	732 F2d 132	United States Court of Appeals, Federal Circuit	United States	11 Apr 1984	WorldLII		1
Midland Distributors Inc v United States	481 F2d 730	United States Court of Appeals, Fifth Circuit	United States	11 Jul 1973	WorldLII		4
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States	485 F2d 110	United States Court of Appeals, Sixth Circuit	United States	27 Sep 1973	WorldLII		4
Miller v Commissioner of Internal Revenue	[1962] USCA2 11	United States Court of Appeals, Second Circuit	United States	4 Jan 1962	WorldLII
Miller v Commissioner of Internal Revenue	299 F2d 706	United States Court of Appeals, Second Circuit	United States	6 Feb 1962	WorldLII		6
Monfort of Colorado Inc v United States	561 F2d 190	United States Court of Appeals, Tenth Circuit	United States	8 Aug 1977	WorldLII		2
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
Municipal Bond Corporation v Commissioner of Internal Revenue	382 F2d 184	United States Court of Appeals, Eighth Circuit	United States	1 Sep 1967	WorldLII		3
Nelson Weaver Realty Co v Commissioner of Internal Revenue	307 F2d 897	United States Court of Appeals, Fifth Circuit	United States	12 Sep 1962	WorldLII		21
Nielsen v United States Nielsen C	333 F2d 615	United States Court of Appeals, Sixth Circuit	United States	29 Jun 1964	WorldLII		2
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
Patterson v Hightower	245 F2d 765	United States Court of Appeals, Fifth Circuit	United States	28 Jun 1957	WorldLII		1
Pennroad Corporation v Commissioner of Internal Revenue	261 F2d 325	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII		18
Pennroad Corporation v Commissioner of Internal Revenue	[1958] USCA3 466	United States Court of Appeals, Third Circuit	United States	26 Nov 1958	WorldLII		3
Pike v United States	88 F3d 54; 78 AFTR2d 96-5324	United States Court of Appeals, First Circuit	United States	12 Jul 1996	WorldLII
Pool v Commissioner of Internal Revenue	(1957) 251 F2d 233	United States Court of Appeals, Ninth Circuit	United States	18 Dec 1957	WorldLII		13
Pounds v United States	372 F2d 342	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1967	WorldLII		5
Pridemark, Inc v Commissioner	345 F2d 35	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1965	WorldLII		37
Pridemark Inc v Commissioner of Internal Revenue	[1965] USCA4 87	United States Court of Appeals, Fourth Circuit	United States	5 Feb 1965	WorldLII
Redwood Empire Savings Loan Association v Commissioner of Internal Revenue	628 F2d 516	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1980	WorldLII		4
Reinach v Commissioner of Internal Revenue	373 F2d 900	United States Court of Appeals, Second Circuit	United States	14 Apr 1967	WorldLII
Reinach v Commissioner of Internal Revenue	[1967] USCA2 55	United States Court of Appeals, Second Circuit	United States	19 Jan 1967	WorldLII
Roth Steel Tube Co v Commissioner of Internal Revenue	800 F2d 625; 58 AFTR2d 86-5808	United States Court of Appeals, Sixth Circuit	United States	10 Sep 1986	WorldLII		19
Roth v Commissioner of Internal Revenue	321 F2d 607	United States Court of Appeals, Ninth Circuit	United States	5 Aug 1963	WorldLII		4
Schlumberger Technology Corporation v United States	443 F2d 1115	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1971	WorldLII
Scofield v M O'Connor M D H	241 F2d 65	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII		3
Senft v United States	[1963] USCA3 288	United States Court of Appeals, Third Circuit	United States	29 Jun 1963	WorldLII
Senft v United States	319 F2d 642	United States Court of Appeals, Third Circuit	United States	7 Feb 1963	WorldLII		3
Shell Oil Co v D Andrus	591 F2d 597	United States Court of Appeals, Tenth Circuit	United States	25 Jan 1979	WorldLII		2
Simonsen Industries v Commissioner of Internal Revenue	(1957) 243 F2d 407	United States Court of Appeals, Seventh Circuit	United States	22 Apr 1957	WorldLII		5
Skelly Oil Co v United States	392 F2d 128	United States Court of Appeals, Tenth Circuit	United States	20 Apr 1967	WorldLII		2
Skelly Oil Co v United States	[1968] USCA10 100	United States Court of Appeals, Tenth Circuit	United States	3 Apr 1968	WorldLII
Smith v Commissioner of Internal Revenue	(1956) 232 F2d 142	United States Court of Appeals, Fifth Circuit	United States	6 Apr 1956	WorldLII		15
Sovereign v Commissioner of Internal Revenue	281 F2d 830	United States Court of Appeals, Seventh Circuit	United States	2 Aug 1960	WorldLII		2
Standard Hosiery Mills v Commissioner of Internal Revenue	[1957] USCA4 269	United States Court of Appeals, Fourth Circuit	United States	22 Oct 1957	WorldLII
Standard Hosiery Mills v Commissioner of Internal Revenue	249 F2d 469	United States Court of Appeals, Fourth Circuit	United States	7 Nov 1957	WorldLII		15
Steadman v Commissioner of Internal Revenue	424 F2d 1	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1970	WorldLII		4
Suburban Realty Co v United States	615 F2d 171	United States Court of Appeals, Fifth Circuit	United States	7 Apr 1980	WorldLII		7
Swartz v Commissioner of Internal Revenue	876 F2d 657; 64 AFTR2d 89-5001	United States Court of Appeals, Eighth Circuit	United States	2 Jun 1989	WorldLII		3
Tomlinson v Dwelle S	318 F2d 60	United States Court of Appeals, Fifth Circuit	United States	24 May 1963	WorldLII		2
Tomlinson v S Massey E	308 F2d 168	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1962	WorldLII		3
Tunnell v United States	259 F2d 916	United States Court of Appeals, Third Circuit	United States	15 May 1958	WorldLII		14
Tunnell v United States	[1958] USCA3 404	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII		3
Turzillo v Commissioner of Internal Revenue	346 F2d 884	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1965	WorldLII		1
United States v Agway Inc	696 F2d 1367	United States Court of Appeals, Federal Circuit	United States	9 Nov 1982	WorldLII
United States v Brown Wood Preserving Co	275 F2d 525	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1960	WorldLII		4
United States v C Hess	341 F2d 444	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1965	WorldLII		21
United States v C R Bondurant	245 F2d 265	United States Court of Appeals, Sixth Circuit	United States	24 May 1957	WorldLII		7
United States v Calamaro	354 US 351; 1 L Ed 1394; 1 L Ed 2d 1394; 77 SCt 1138	United States Supreme Court	United States	17 Jun 1957	WorldLII		86
United States v Dresser Industries Inc	[1963] USCA5 649	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1963	WorldLII
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
United States v G Eidson	310 F2d 111	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1962	WorldLII		17
United States v G Rogers	286 F2d 277	United States Court of Appeals, Sixth Circuit	United States	27 Jan 1961	WorldLII		1
United States v J Foster R	324 F2d 702	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1963	WorldLII		2
United States v Leslie Salt Co	350 US 383; 100 L Ed 441; 76 SCt 416	United States Supreme Court	United States	5 Mar 1956	WorldLII		48
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII		24
United States v O D Harrison	[1962] USCA5 326	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1962	WorldLII
United States v O D Harrison	304 F2d 835	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1962	WorldLII		11
United States v R T Woolsey	326 F2d 287	United States Court of Appeals, Fifth Circuit	United States	18 Dec 1963	WorldLII		4
United States v R T Woolsey	[1964] USCA5 178	United States Court of Appeals, Fifth Circuit	United States	3 Mar 1964	WorldLII
United States v Stowe-Woodward Inc	306 F2d 678	United States Court of Appeals, First Circuit	United States	25 Jul 1962	WorldLII		6
United States v Stowe-Woodward Inc	[1962] USCA1 93	United States Court of Appeals, First Circuit	United States	28 Jun 1962	WorldLII
United States v Winthrop	417 F2d 905	United States Court of Appeals, Fifth Circuit	United States	22 Oct 1969	WorldLII		27
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII		4
Williamson v Commissioner Internal Revenue Service	974 F2d 1525; 61 USLW 2201; 70 AFTR2d 92-6244	United States Court of Appeals, Ninth Circuit	United States	14 Sep 1992	WorldLII		8
Windle Co v Commissioner of Internal Revenue	550 F2d 43	United States Court of Appeals, First Circuit	United States	21 Jan 1977	WorldLII		20
Wineberg v Commissioner of Internal Revenue	326 F2d 157	United States Court of Appeals, Ninth Circuit	United States	16 Dec 1963	WorldLII		7
Wineberg v Commissioner of Internal Revenue	[1964] USCA9 83	United States Court of Appeals, Ninth Circuit	United States	20 Feb 1964	WorldLII
Wiseman v Halliburton Oil Well Cementing Co	301 F2d 654	United States Court of Appeals, Tenth Circuit	United States	5 Apr 1962	WorldLII		11
Wright v Commissioner of Internal Revenue	756 F2d 1039; 55 AFTR2d 85-1035	United States Court of Appeals, Fourth Circuit	United States	13 Mar 1985	WorldLII		1
Yara Engineering Corporation v Commissioner of Internal Revenue	[1964] USCA3 459	United States Court of Appeals, Third Circuit	United States	10 Dec 1964	WorldLII
Yara Engineering Corporation v Commissioner of Internal Revenue	344 F2d 113	United States Court of Appeals, Third Circuit	United States	15 Apr 1965	WorldLII		6

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Battelle v Commissioner	47 BTA 117		United States				1
Browne v Thorn	260 US 137; 67 L Ed 171; 43 SCt 36	United States Supreme Court	United States	13 Nov 1922	WorldLII		2
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Commissioner v Banfield	122 F2d 1017		United States		Westlaw		2
Comstock v Group of Institutional Investors	335 US 211; 92 L Ed 1911; 68 SCt 1454	United States Supreme Court	United States	11 Oct 1948	WorldLII		32
Corn Products Refining Co v Commissioner of Internal Revenue	[1954] USCA2 330	United States Court of Appeals, Second Circuit	United States	25 Aug 1954	WorldLII		3
Grote v Commissioner	41 BTA 247		United States	circa 1911			3
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Kieselbach v Commissioner	317 US 399; 87 L Ed 358; 63 SCt 303	United States Supreme Court	United States	4 Jan 1943	WorldLII		32
Makransky's Estate v C I R	5 Tax Cas 397		United Kingdom	circa 1911			3
Stewart Silk Corporation v Commissioner	9 Tax Cas 174		United Kingdom	circa 1911			1
Tennessee Egg Co v Commissioner	47 BTA 558		United States	circa 1911			3
Trenton Cotton Oil Co v CIR	147 F2d 33		United States	circa 1911	Westlaw		13
United States v New York Coffee & Sugar Exchange, Inc	263 US 611; 68 L Ed 475; 44 SCt 225	United States Supreme Court	United States	28 Jan 1924	WorldLII		10
120 f2d 772	120 F2d 772		United States	circa 1924	Westlaw		5
154 f2d 59	154 F2d 59		United States		Westlaw		3
348 US 911	348 US 911; 99 L Ed 714; 75 SCt 289	United States Supreme Court	United States		Westlaw		35
350 US 943; 76 SCt 297	350 US 943; 76 SCt 297	United States Supreme Court	United States	circa 1924	Westlaw		12