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Guardian Investment Corporation v L Phinney   flag  4

[1958] USCA5 219
United States Court of Appeals, Fifth Circuit
United States
14th April, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Burlington-Rock Island Railroad Co v United States 321 F2d 817 United States Court of Appeals, Fifth Circuit United States 27 Aug 1963 WorldLII flag 6
Burford-Toothaker Tractor Co v United States 262 F2d 891 United States Court of Appeals, Fifth Circuit United States 29 Jan 1959 WorldLII flag 4
Realty Co v Commissioner of Internal Revenue 322 F2d 495 United States Court of Appeals, Sixth Circuit United States 16 Sep 1963 WorldLII flag 2
Freedman v United States Freedman 266 F2d 291 United States Court of Appeals, Sixth Circuit United States 21 Apr 1959 WorldLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Continental Tie & Lumber Co v United States 286 US 290; 76 L Ed 1111; 52 SCt 529 United States Supreme Court United States 16 May 1932 WorldLII flag 44
Lucas v North Texas Lumber Co 281 US 11; 74 L Ed 668; 50 SCt 184 United States Supreme Court United States 16 Jan 1930 WorldLII flag 26
32 VI 33 32 VI 33 circa 1932 26
Fahs v Martin (1955) 224 F2d 387 United States Court of Appeals, Fifth Circuit United States 30 Jun 1955 WorldLII flag 24
Schuessler v Commissioner of Internal Revenue 230 F2d 722 United States Court of Appeals, Fifth Circuit United States 14 Mar 1956 WorldLII flag 20
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
Uncasville Mfg Co v Commissioner of Internal Revenue 55 F2d 893 United States Westlaw flag 18
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
See, Ohmer Register Co v Commissioner 131 F2d 682 United States Westlaw flag 15
Guardian Investment Corporation v L Phinney 253 F2d 326 United States Court of Appeals, Fifth Circuit United States 12 Mar 1958 WorldLII flag 14
United States v South Georgia Ry Co 107 F2d 3 United States Westlaw flag 13
United States v W Virgin 230 F2d 880 United States Court of Appeals, Fifth Circuit United States 16 Mar 1956 WorldLII flag 10
Cir 1951); Zimmerman Steel Co v Commissioner 130 F2d 1011 United States circa 1951 Westlaw flag 10
(1945) 151 f2d 267 (1945) 151 F2d 267 United States circa 1945 Westlaw flag 10
Preston v Comm'r (1942) 132 F2d 763 United States circa 1942 Westlaw flag 10
Prudence Securities Corporation v Commissioner 135 F2d 340 United States Westlaw flag 10
Brown-Rogers-Dixson Co v Commissioner (1941) 122 F2d 347 United States circa 1941 Westlaw flag 8
Keebey's v Paschal 188 F2d 113 United States Court of Appeals, Eighth Circuit United States 11 Apr 1951 WorldLII flag 7
Holland, Accrual Problems and Tax Accounting 48 Michigan Law Review 149 Michigan Law Review United States HeinOnline / LexisNexis flag 7
Burlington-Rock Island Railroad Co v United States 321 F2d 817 United States Court of Appeals, Fifth Circuit United States 27 Aug 1963 WorldLII flag 6
(1945) 147 f2d 619 (1945) 147 F2d 619 United States circa 1945 Westlaw flag 6
143 ALR 1164 143 ALR 1164 Australia circa 1963 LexisNexis AU flag 6
Helvering v Schweitzer 296 US 551; 296 US 664; 56 SCt 307; 80 L Ed 389; 80 L Ed 474; 56 SCt 304 United States Supreme Court United States 9 Dec 1935 WorldLII flag 5
Baltimore and O R Co v Commissioner of Internal Revenue 78 F2d 456 United States circa 1963 Westlaw flag 5
Burford-Toothaker Tractor Co v United States 262 F2d 891 United States Court of Appeals, Fifth Circuit United States 29 Jan 1959 WorldLII flag 4
New McDermott, Inc , v Commissioner (1941) 44 BTA 1035 United States circa 1941 flag 3
Shelby Salesbook Co v United States, DC 104 FSupp 237 United States Westlaw flag 3
Wolder, Deduction of Reserves for Future Expenses and Deferring of Prepaid Income 34 Taxes The Tax Magazine 524 Taxes: The Tax Magazine United States HeinOnline flag 3
Realty Co v Commissioner of Internal Revenue 322 F2d 495 United States Court of Appeals, Sixth Circuit United States 16 Sep 1963 WorldLII flag 2
Natco Corporation v United States 240 F2d 398 United States Court of Appeals, Third Circuit United States 19 Dec 1956 WorldLII flag 2
Sheppard v Commissioner (1943) 37 BTA 279 United States circa 1943 flag 2
(1943) 136 f2d 410 (1943) 136 F2d 410 United States circa 1943 Westlaw flag 2
(1935) 79 f2d 833 (1935) 79 F2d 833 United States circa 1935 Westlaw flag 2
(1935) 78 f2d 871 (1935) 78 F2d 871 United States circa 1935 Westlaw flag 2
143 ALR 1171 143 ALR 1171 Australia LexisNexis AU flag 2
27 Taxes The Tax Magazine 145 27 Taxes The Tax Magazine 145 Taxes: The Tax Magazine United States circa 1963 HeinOnline flag 2
Lasser and Peloubet, Tax Accounting v Commercial Accounting 4 Tax Law Review 343 Tax Law Review United States circa 1963 HeinOnline / Westlaw flag 2
Freedman v United States Freedman 266 F2d 291 United States Court of Appeals, Sixth Circuit United States 21 Apr 1959 WorldLII flag 1
United States v Anderson (1926) 269 US 442; 46 SCt 131; 70 L Ed 347 United States Supreme Court United States circa 1926 Westlaw flag 1

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