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Simonsen Industries v Commissioner of Internal Revenue   flag  5

(1957) 243 F2d 407
United States Court of Appeals, Seventh Circuit
United States
22nd April, 1957

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kelley v Commissioner of Internal Revenue 281 F2d 527 United States Court of Appeals, Ninth Circuit United States 3 Aug 1960 WorldLII flag 4
Bauschard v Commissioner of Internal Revenue [1960] USCA6 130 United States Court of Appeals, Sixth Circuit United States 17 Jun 1960 WorldLII flag
Kaltreider v Commissioner of Internal Revenue [1958] USCA3 332 United States Court of Appeals, Third Circuit United States 17 Jul 1958 WorldLII flag 3
Kaltreider v Commissioner of Internal Revenue 255 F2d 833 United States Court of Appeals, Third Circuit United States 23 Jan 1958 WorldLII flag 33
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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Lacy v United States 207 F2d 352 United States Court of Appeals, Seventh Circuit United States 15 Oct 1953 WorldLII flag 5
Capital Gains and Losses 26 USC 1952; 311 SEC 1119 United States Code United States circa 1952 LII (Cornell) flag 186
Beck v Commissioner of Internal Revenue 179 F2d 688 United States Court of Appeals, Seventh Circuit United States 6 Feb 1950 WorldLII flag 5
Boehm v Commissioner 326 US 287; 90 L Ed 78; 66 SCt 120 United States Supreme Court United States 7 Jan 1946 WorldLII flag 92
Higgins v Commissioner 312 US 212; 85 L Ed 783; 61 SCt 475 United States Supreme Court United States 3 Mar 1941 WorldLII flag 111
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
New Colonial Ice Co v Helvering 292 US 435; 78 L Ed 1348; 54 SCt 788 United States Supreme Court United States 28 May 1934 WorldLII flag 226
Harriss v Commissioner 143 F2d 279 United States Westlaw flag 17
26 Tax Cas 515 26 Tax Cas 515 United Kingdom flag 1
5 Sec 117 5 SEC 117 United States flag 1

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