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Libson Shops, Inc v Koehler     70

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United Dominion Industries, Inc v United States	532 US 822; 150 L Ed 2d 45; 121 SCt 1934	United States Supreme Court	United States	4 Jun 2001	WorldLII		11
Intermet Corporation & Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	209 F3d 901	United States Court of Appeals, Sixth Circuit	United States	20 Apr 2000	WorldLII		4
Paper Industries Corporation of the Philippines (Picop) v Court of Appeals, Commissioner of Internal Revenue and Court of Tax Appeals	[1995] PHSC 694	Supreme Court of the Philippines	Philippines	1 Dec 1995	AsianLII
Luster Friedman Quaid	981 F2d 277; 71 AFTR2d 93-336	United States Court of Appeals, Seventh Circuit	United States	30 Nov 1992	WorldLII		1
National Tea Co v Commissioner of Internal Revenue	793 F2d 864; 58 AFTR2d 86-5248	United States Court of Appeals, Seventh Circuit	United States	16 Jun 1986	WorldLII		1
Young v Commissioner of Internal Revenue	783 F2d 1201; 57 AFTR2d 86-911	United States Court of Appeals, Fifth Circuit	United States	26 Feb 1986	WorldLII		8
Bercy Industries Inc v Commissioner of Internal Revenue	640 F2d 1058	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1981	WorldLII		1
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Textron Inc v United States	561 F2d 1023	United States Court of Appeals, First Circuit	United States	23 Jun 1977	WorldLII		4
United States v Foster Lumber Co	429 US 32; 97 SCt 204; 50 L Ed 2d 199; 50 L Ed 199	United States Supreme Court	United States	2 Nov 1976	WorldLII		10
Six Seam Co Inc v United States	524 F2d 347	United States Court of Appeals, Sixth Circuit	United States	6 Nov 1975	WorldLII		3
Exel Corporation v United States	451 F2d 80	United States Court of Appeals, Eighth Circuit	United States	9 Nov 1971	WorldLII		6
Pepi Inc v Commissioner of Internal Revenue	448 F2d 141	United States Court of Appeals, Second Circuit	United States	7 Sep 1971	WorldLII		2
Vulcan Materials Co v United States	[1971] USCA5 1109	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1971	WorldLII		1
Vulcan Materials Co v United States	446 F2d 690	United States Court of Appeals, Fifth Circuit	United States	28 May 1971	WorldLII		6
Home Construction Corporation of America v United States	439 F2d 1165	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1971	WorldLII		2
Pepi Inc v Commissioner of Internal Revenue	[1971] USCA2 8	United States Court of Appeals, Second Circuit	United States	7 Jan 1971	WorldLII		1
Consolidated-Hammer Dry Plate Film Co v Commissioner of Internal Revenue	409 F2d 1077	United States Court of Appeals, Seventh Circuit	United States	14 Apr 1969	WorldLII
Estate Stauffer v Commissioner of Internal Revenue	403 F2d 611	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1968	WorldLII		9
United States v Adkins-Phelps Incorporated	400 F2d 737	United States Court of Appeals, Eighth Circuit	United States	30 Sep 1968	WorldLII		6
Zeeman v United States	[1968] USCA2 360	United States Court of Appeals, Second Circuit	United States	28 May 1968	WorldLII
Zeeman v United States	395 F2d 861	United States Court of Appeals, Second Circuit	United States	20 Mar 1968	WorldLII		14
Frank Ix Sons Virginia Corporation v Commissioner of Internal Revenue	375 F2d 867	United States Court of Appeals, Third Circuit	United States	1 May 1967	WorldLII		1
Frederick Steel Co v Commissioner of Internal Revenue	375 F2d 351	United States Court of Appeals, Sixth Circuit	United States	28 Apr 1967	WorldLII		10
Frederick Steel Co v Commissioner of Internal Revenue	[1967] USCA6 59	United States Court of Appeals, Sixth Circuit	United States	3 Mar 1967	WorldLII
United States v Jackson Oldsmobile Inc	371 F2d 808	United States Court of Appeals, Fifth Circuit	United States	23 Jan 1967	WorldLII		3
Frank Ix Sons Virginia Corporation v Commissioner of Internal Revenue	[1967] USCA3 13	United States Court of Appeals, Third Circuit	United States	6 Jan 1967	WorldLII
Euclid-Tennessee Inc v Commissioner of Internal Revenue	352 F2d 991	United States Court of Appeals, Sixth Circuit	United States	2 Dec 1965	WorldLII		4
Calvin v United States	354 F2d 202	United States Court of Appeals, Tenth Circuit	United States	30 Nov 1965	WorldLII		9
Maxwell Hardware Co v Commissioner of Internal Revenue	[1965] USCA9 169	United States Court of Appeals, Ninth Circuit	United States	10 May 1965	WorldLII		1
Maxwell Hardware Co v Commissioner of Internal Revenue	343 F2d 713	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1965	WorldLII		10
Fawick Corporation v Commissioner of Internal Revenue	342 F2d 823	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1965	WorldLII		5
Foremost Dairies Inc v W Tomlinson	341 F2d 580	United States Court of Appeals, Fifth Circuit	United States	11 Feb 1965	WorldLII		2
Allied Central Stores Inc v Commissioner of Internal Revenue	339 F2d 503	United States Court of Appeals, Second Circuit	United States	17 Dec 1964	WorldLII		5
Federal Cement Tile Co v Commissioner of Internal Revenue	338 F2d 691	United States Court of Appeals, Seventh Circuit	United States	16 Dec 1964	WorldLII		3
Allied Central Stores Inc v Commissioner of Internal Revenue	[1964] USCA2 644	United States Court of Appeals, Second Circuit	United States	28 Oct 1964	WorldLII		1
Federal Cement Tile Co v Commissioner of Internal Revenue	[1964] USCA7 275	United States Court of Appeals, Seventh Circuit	United States	23 Oct 1964	WorldLII
Zanesville Investment Co v Commissioner of Internal Revenue	335 F2d 507	United States Court of Appeals, Sixth Circuit	United States	12 Aug 1964	WorldLII		8
United States v Northern Railroad	334 F2d 936	United States Court of Appeals, First Circuit	United States	29 Jul 1964	WorldLII		1
Julius Garfinckel Co v Commissioner of Internal Revenue	[1964] USCA2 498	United States Court of Appeals, Second Circuit	United States	14 Jul 1964	WorldLII		1
Julius Garfinckel Co v Commissioner of Internal Revenue	335 F2d 744	United States Court of Appeals, Second Circuit	United States	16 Apr 1964	WorldLII		7
Fidelity-Baltimore National Bank v United States	[1964] USCA4 114	United States Court of Appeals, Fourth Circuit	United States	10 Mar 1964	WorldLII
Huyler's v Commissioner of Internal Revenue	[1964] USCA7 78	United States Court of Appeals, Seventh Circuit	United States	5 Mar 1964	WorldLII
Huyler's v Commissioner of Internal Revenue	327 F2d 767	United States Court of Appeals, Seventh Circuit	United States	6 Feb 1964	WorldLII		7
Fidelity-Baltimore National Bank v United States	328 F2d 953	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII		3
Norden-Ketay Corporation v Commissioner of Internal Revenue	[1963] USCA2 432	United States Court of Appeals, Second Circuit	United States	28 Jun 1963	WorldLII		1
Norden-Ketay Corporation v Commissioner of Internal Revenue	319 F2d 902	United States Court of Appeals, Second Circuit	United States	29 May 1963	WorldLII		10
United States v Hecla Mining Co	[1962] USCA9 192	United States Court of Appeals, Ninth Circuit	United States	11 Jun 1962	WorldLII
Collins Co Inc v United States	303 F2d 142	United States Court of Appeals, First Circuit	United States	14 May 1962	WorldLII		13
Dudley Co v Commissioner of Internal Revenue	[1962] USCA4 49	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1962	WorldLII
United States v Hecla Mining Co	302 F2d 204	United States Court of Appeals, Ninth Circuit	United States	14 Nov 1961	WorldLII		1
Dudley Co v Commissioner of Internal Revenue	298 F2d 750	United States Court of Appeals, Fourth Circuit	United States	10 Nov 1961	WorldLII		11
Urban Redevelopment Corporation v Commissioner of Internal Revenue	[1961] USCA4 206	United States Court of Appeals, Fourth Circuit	United States	19 Sep 1961	WorldLII		1
Urban Redevelopment Corporation v Commissioner of Internal Revenue	294 F2d 328	United States Court of Appeals, Fourth Circuit	United States	16 Jun 1961	WorldLII		11
Willingham v United States	[1961] USCA5 285	United States Court of Appeals, Fifth Circuit	United States	2 Jun 1961	WorldLII
Commissioner of Internal Revenue v Virginia Metal Products Inc Virginia Metal Products Inc	290 F2d 675	United States Court of Appeals, Third Circuit	United States	15 May 1961	WorldLII		9
Willingham v United States	289 F2d 283	United States Court of Appeals, Fifth Circuit	United States	20 Apr 1961	WorldLII		19
Commissioner of Internal Revenue v Virginia Metal Products Inc Virginia Metal Products Inc	[1961] USCA3 136	United States Court of Appeals, Third Circuit	United States	17 Apr 1961	WorldLII
Bulova Watch Co v United States	365 US 753; 6 L Ed 2d 72; 81 SCt 864	United States Supreme Court	United States	17 Apr 1961	WorldLII		47
Thomas Snyder Sons Co v Commissioner of Internal Revenue	288 F2d 36	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1961	WorldLII		17
Bookwalter v Hutchens Metal Products Inc	281 F2d 174	United States Court of Appeals, Eighth Circuit	United States	30 Jun 1960	WorldLII		5
Mill Ridge Coal Co v Patterson	264 F2d 713	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1959	WorldLII		29
Donovan v United States	[1958] USCA1 92	United States Court of Appeals, First Circuit	United States	24 Nov 1958	WorldLII
Donovan v United States	261 F2d 470	United States Court of Appeals, First Circuit	United States	7 Oct 1958	WorldLII		8
Roberts v Commissioner of Internal Revenue	258 F2d 634	United States Court of Appeals, Fifth Circuit	United States	23 Jul 1958	WorldLII		7
Evansville v Commissioner of Internal Revenue	256 F2d 639	United States Court of Appeals, Seventh Circuit	United States	19 Jun 1958	WorldLII		2
Phinney v Houston Oil Field Material Co	[1958] USCA5 189	United States Court of Appeals, Fifth Circuit	United States	1 Apr 1958	WorldLII		2
Phinney v Houston Oil Field Material Co	252 F2d 357	United States Court of Appeals, Fifth Circuit	United States	26 Feb 1958	WorldLII		11
Patten Fine Papers v Commissioner of Internal Revenue	249 F2d 776	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1957	WorldLII		10

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Bridging the Book-Tax Accounting Gap	(2005) 115 Yale Law Journal 680	Whitaker, Celia	United States	1 Jan 2005	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Newmarket Manufacturing Co v United States	[1956] USCA1 49	United States Court of Appeals, First Circuit	United States	18 May 1956	WorldLII		2
Libson Shops v F Koehler	229 F2d 220	United States Court of Appeals, Eighth Circuit	United States	16 Feb 1956	WorldLII		7
Newmarket Manufacturing Co v United States	233 F2d 493	United States Court of Appeals, First Circuit	United States	3 Jan 1956	WorldLII		16
Gallo Winery v Commissioner of Internal Revenue	227 F2d 699	United States Court of Appeals, Ninth Circuit	United States	9 Nov 1955	WorldLII		11
Lewyt Corporation v Commissioner	349 US 237; 99 L Ed 1029; 75 SCt 736	United States Supreme Court	United States	23 May 1955	WorldLII		49
Standard Paving Co v Commissioner of Internal Revenue	190 F2d 330	United States Court of Appeals, Tenth Circuit	United States	26 Jun 1951	WorldLII		25
Manning v Seeley Tube & Box Co	338 US 561; 94 L Ed 346; 70 SCt 386	United States Supreme Court	United States	6 Feb 1950	WorldLII		49
Stanton Brewery, Inc v C I R	(1949) 176 F2d 573		United States	circa 1949	Westlaw		12
Helvering v Metropolitan Edison Co	(1939) 306 US 522; 83 L Ed 957; 59 SCt 634	United States Supreme Court	United States	3 Apr 1939	WorldLII		12
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		226
354 US 943; 77 SCt 1390	354 US 943; 77 SCt 1390	United States Supreme Court	United States	circa 1951	Westlaw		14
351 US 961	351 US 961; 100 L Ed 1482	United States Supreme Court	United States	circa 1951	Westlaw		3
Koppers Co v United States	134 FSupp 290; 133 Ct Cl 22		United States	circa 1951	Westlaw		7
82 f2d 764	82 F2d 764		United States	circa 1951	Westlaw		4
75 f2d 719	75 F2d 719		United States	circa 1951	Westlaw		2
71 f2d 972	71 F2d 972		United States	circa 1951	Westlaw		2
71 f2d 762	71 F2d 762		United States	circa 1951	Westlaw		2
Northway Securities Co v Commissioner	23 BTA 532		United States	circa 1951			4
WAGE, Inc v Commissioner	19 Tax Cas 249		United Kingdom	circa 1951			9
AB & Container Corporation v Commissioner	14 Tax Cas 842		United Kingdom				9
Alprosa Watch Corporation v Commissioner	11 Tax Cas 240		United Kingdom				11