(1941) 45 Bta 405
|
(1941) 45 BTA 405
|
|
United States
|
circa 1941
|
|
|
1
|
(1942) 128 f2d 4
|
(1942) 128 F2d 4
|
|
United States
|
circa 1942
|
Westlaw
|
|
7
|
(1943) 136 f2d 406
|
(1943) 136 F2d 406
|
|
United States
|
circa 1943
|
Westlaw
|
|
1
|
(1943) 137 f2d 632
|
(1943) 137 F2d 632
|
|
United States
|
circa 1943
|
Westlaw
|
|
6
|
(1945) 152 f2d 321
|
(1945) 152 F2d 321
|
|
United States
|
circa 1945
|
Westlaw
|
|
1
|
(1951) 16 Tax Cas 256
|
(1951) 16 Tax Cas 256
|
|
United Kingdom
|
circa 1951
|
|
|
1
|
(1959) 31 Tax Cas 1041
|
(1959) 31 Tax Cas 1041
|
|
United Kingdom
|
circa 1959
|
|
|
1
|
[1937-1] CB 45
|
[1937-1] CB 45
|
|
|
circa 1937
|
|
|
1
|
[1952-1] CB 6
|
[1952-1] CB 6
|
|
|
circa 1952
|
|
|
1
|
[1954-1] CB 6
|
[1954-1] CB 6
|
|
|
circa 1954
|
|
|
2
|
Braicks v Henricksen, DCWash
|
43 FSupp 254
|
|
United States
|
|
Westlaw
|
|
6
|
Cohan v Commissioner
|
39 F2d 540
|
|
United States
|
|
Westlaw
|
|
186
|
Commissioner of Internal Revenue v Wayne Coal Mining Co
|
209 F2d 152
|
United States Court of Appeals, Third Circuit
|
United States
|
12 Jan 1954
|
WorldLII
|
|
7
|
Cook v Howard
|
327 US 807; 90 L Ed 1032; 66 SCt 970
|
United States Supreme Court
|
United States
|
circa 1954
|
Westlaw
|
|
5
|
Dill Mfg Co v Com'r
|
39 BTA 1023
|
|
United States
|
circa 1954
|
|
|
4
|
Guggenheim v Rasquin
|
312 US 254; 85 L Ed 813; 61 SCt 507
|
United States Supreme Court
|
United States
|
3 Feb 1941
|
WorldLII
|
|
30
|
Helvering v F & R Lazarus & Co
|
308 US 252; 84 L Ed 226; 60 SCt 209
|
United States Supreme Court
|
United States
|
4 Dec 1939
|
WorldLII
|
|
61
|
Helvering v Gowran
|
302 US 238; 82 L Ed 224; 58 SCt 154
|
United States Supreme Court
|
United States
|
6 Dec 1937
|
WorldLII
|
|
301
|
Helvering v Wood
|
309 US 344; 84 L Ed 796; 60 SCt 551
|
United States Supreme Court
|
United States
|
26 Feb 1940
|
WorldLII
|
|
33
|
International Bldg Co v United States
|
199 F2d 12
|
United States Court of Appeals, Eighth Circuit
|
United States
|
19 Sep 1952
|
WorldLII
|
|
6
|
Johnson, Carvell & Murphy v Riddell, SDCal
|
(1959) 173 FSupp 214
|
|
United States
|
circa 1959
|
Westlaw
|
|
1
|
Laster v Commissioner
|
(1940) 43 BTA 159
|
|
United States
|
circa 1940
|
|
|
9
|
Lucius Pitkin, Inc v Commissioner
|
13 Tax Cas 547
|
|
United Kingdom
|
|
|
|
3
|
McGee v North Carolina
|
346 US 828; 74 SCt 50; 98 L Ed 353
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
26
|
Mill Estate, Inc v CIR
|
17 Tax Cas 910
|
|
United Kingdom
|
|
|
|
4
|
Mills Estate v Commissioner of Internal Revenue
|
206 F2d 244
|
United States Court of Appeals, Second Circuit
|
United States
|
5 Aug 1953
|
WorldLII
|
|
15
|
Missouri-Kansas Pipe Line Co v Commissioner
|
148 F2d 460
|
|
United States
|
|
Westlaw
|
|
16
|
Oberwinder v Comm'r
|
147 F2d 255
|
|
United States
|
|
Westlaw
|
|
9
|
Pacific Coast Biscuit Co v Commissioner
|
32 BTA 39
|
|
United States
|
|
|
|
16
|
Rite-Way Products, Inc v Commissioner
|
12 Tax Cas 475
|
|
United Kingdom
|
|
|
|
13
|
Sheehan v Dana
|
163 F2d 316
|
|
United States
|
|
Westlaw
|
|
5
|
Skenandoa Rayon Corporation v Commissioner of Internal Revenue
|
122 F2d 268
|
|
United States
|
|
Westlaw
|
|
17
|
Standard Linen Service, Inc v Commissioner
|
33 Tax Cas 1
|
|
United Kingdom
|
|
|
|
5
|
Tobacco Products Export Corporation v Commissioner
|
(1952) 18 Tax Cas 1100
|
|
United Kingdom
|
circa 1952
|
|
|
2
|
United States v Arcade Co
|
203 F2d 230
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Apr 1953
|
WorldLII
|
|
11
|
United States v International Building Co
|
345 US 502; 97 L Ed 1182; 73 SCt 807
|
United States Supreme Court
|
United States
|
8 Jun 1953
|
WorldLII
|
|
81
|
33 Tax Cas 54
|
33 Tax Cas 54
|
|
United Kingdom
|
circa 1953
|
|
|
1
|
173 ALR 684
|
173 ALR 684
|
|
Australia
|
circa 1953
|
LexisNexis AU
|
|
3
|
314 US 696
|
314 US 696; 86 L Ed 556; 62 SCt 413
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
21
|
320 US 752
|
320 US 752; 88 L Ed 447; 64 SCt 57
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
2
|
1944 4 Tax Cas 401
|
1944 4 Tax Cas 401
|
|
United Kingdom
|
circa 1944
|
|
|
1
|
1945 4 Tax Cas 854
|
1945 4 Tax Cas 854
|
|
United Kingdom
|
circa 1945
|
|
|
1
|