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Braunstein v Commissioner of Internal Revenue   flag  2

[1962] USCA2 342
United States Court of Appeals, Second Circuit
United States
22nd May, 1962

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Herzog Miniature Lamp Works Inc v Commissioner of Internal Revenue 481 F2d 857 United States Court of Appeals, Second Circuit United States 29 Jun 1973 WorldLII flag 3
Farber v Commissioner of Internal Revenue [1963] USCA2 34 United States Court of Appeals, Second Circuit United States 11 Jan 1963 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hanover Bank v Commissioner 369 US 672; 8 L Ed 2d 187; 82 SCt 1080 United States Supreme Court United States 21 May 1962 WorldLII flag 62
United States v W Ivey W Ivey 303 F2d 109 United States Court of Appeals, Fifth Circuit United States 16 May 1962 WorldLII flag 2
Hartman v Commissioner of Internal Revenue 296 F2d 726 United States Court of Appeals, Second Circuit United States 14 Dec 1961 WorldLII flag 2
United States v W Ivey W Ivey 294 F2d 799 United States Court of Appeals, Fifth Circuit United States 6 Oct 1961 WorldLII flag 10
Commissioner of Internal Revenue v B Kelley S 293 F2d 904 United States Court of Appeals, Fifth Circuit United States 2 Aug 1961 WorldLII flag 10
Bryan v Commissioner of Internal Revenue 281 F2d 238 United States Court of Appeals, Fourth Circuit United States 13 Jul 1960 WorldLII flag 12
Jacobson v Commissioner of Internal Revenue 281 F2d 703 United States Court of Appeals, Third Circuit United States 4 May 1960 WorldLII flag 9
Spangler v Commissioner of Internal Revenue [1960] USCA4 48 United States Court of Appeals, Fourth Circuit United States 18 Jan 1960 WorldLII flag 3
Payne v Commissioner of Internal Revenue (1959) 268 F2d 617 United States Court of Appeals, Fifth Circuit United States 29 Jun 1959 WorldLII flag 16
Glickman v Commissioner of Internal Revenue 256 F2d 108 United States Court of Appeals, Second Circuit United States 12 May 1958 WorldLII flag 24
Commissioner of Internal Revenue v M Gross 236 F2d 612 United States Court of Appeals, Second Circuit United States 11 Apr 1956 WorldLII flag 14
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
"Collapsible Corporations--The Statute and Regulations" (1953) 67 Harvard Law Review 55 Harvard Law Review United States circa 1953 HeinOnline / LexisNexis flag 6
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
256-258 Docket 27146-27148 256-258 Docket 27146-27148 United States - Pennsylvania circa 1953 flag 2
Hamilton v Alabama 364 US 931; 5 L Ed 2d 364; 81 SCt 378 United States Supreme Court United States circa 1953 Westlaw flag 22
364 US 825; 81 SCt 63; 5 l Ed 2d 54 364 US 825; 81 SCt 63; 5 L Ed 2d 54 United States Supreme Court United States circa 1953 Westlaw flag 17
Honaker Drilling, Inc v Koehler 190 FSupp 287 United States circa 1953 Westlaw flag 4
Cohen v Commissioner 148 F2d 336 United States circa 1953 Westlaw flag 13
DeWind and Anthoine, Collapsible Corporations 56 Columbia Law Review 475 Columbia Law Review United States HeinOnline / LexisNexis flag 4
54 Columbia Law Review 157 54 Columbia Law Review 157 Columbia Law Review United States HeinOnline / LexisNexis flag 1
51 Columbia Law Review 361 51 Columbia Law Review 361 Columbia Law Review United States HeinOnline / LexisNexis flag 3
36 Tax Cas 22 36 Tax Cas 22 United Kingdom flag 5
Gross v Commissioner 23 Tax Cas 756 United Kingdom flag 7

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