Texas Co v United States
|
348 US 829; 99 L Ed 654; 75 SCt 53
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
27
|
Holt v Commissioner of Internal Revenue
|
303 F2d 687
|
United States Court of Appeals, Ninth Circuit
|
United States
|
4 May 1962
|
WorldLII
|
|
17
|
Commissioner of Internal Revenue v Linde
|
213 F2d 1
|
United States Court of Appeals, Ninth Circuit
|
United States
|
7 Jun 1954
|
WorldLII
|
|
17
|
Estate Smith v Commissioner of Internal Revenue
|
313 F2d 724
|
United States Court of Appeals, Eighth Circuit
|
United States
|
12 Feb 1963
|
WorldLII
|
|
16
|
Commissioner of Internal Revenue v W Phillips R
|
275 F2d 33
|
United States Court of Appeals, Fourth Circuit
|
United States
|
14 Oct 1959
|
WorldLII
|
|
15
|
Commissioner of Internal Revenue v Ray
|
210 F2d 390
|
United States Court of Appeals, Fifth Circuit
|
United States
|
12 Feb 1954
|
WorldLII
|
|
15
|
Osenbach v Commissioner of Internal Revenue
|
198 F2d 235
|
United States Court of Appeals, Fourth Circuit
|
United States
|
19 Jun 1952
|
WorldLII
|
|
14
|
Jacobson v Commissioner of Internal Revenue
|
915 F2d 832; 66 AFTR2d 90-5685
|
United States Court of Appeals, Second Circuit
|
United States
|
5 Oct 1990
|
WorldLII
|
|
12
|
350 US 943; 76 SCt 297; 100 l Ed 823
|
350 US 943; 76 SCt 297; 100 L Ed 823
|
United States Supreme Court
|
United States
|
circa 1990
|
Westlaw
|
|
12
|
352 US 830; 77 SCt 45; 1 l Ed 2d 51
|
352 US 830; 77 SCt 45; 1 L Ed 2d 51
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
11
|
Hale v Helvering
|
85 F2d 819; 66 App DC 242
|
|
United States
|
|
Westlaw
|
|
11
|
Campbell v Carter Foundation Production Co
|
322 F2d 827
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Sep 1963
|
WorldLII
|
|
10
|
Faroll v T Jarecki
|
231 F2d 281
|
United States Court of Appeals, Seventh Circuit
|
United States
|
15 Mar 1956
|
WorldLII
|
|
10
|
United States v Dresser Industries Inc
|
324 F2d 56
|
United States Court of Appeals, Fifth Circuit
|
United States
|
17 Dec 1963
|
WorldLII
|
|
8
|
Sloane v Commissioner Internal Revenue
|
(1951) 188 F2d 254; 29 ALR 2d 580
|
United States Court of Appeals, Sixth Circuit
|
United States
|
5 Apr 1951
|
WorldLII
|
|
8
|
Dennis v Commissioner of Internal Revenue
|
473 F2d 274
|
United States Court of Appeals, Fifth Circuit
|
United States
|
17 Jan 1973
|
WorldLII
|
|
7
|
Cotlow v Commissioner of Internal Revenue
|
228 F2d 186
|
United States Court of Appeals, Second Circuit
|
United States
|
12 Dec 1955
|
WorldLII
|
|
5
|
Dobson v Commissioner
|
(1944) 321 US 231-232; 88 L Ed 691; 64 SCt 495
|
United States Supreme Court
|
United States
|
14 Feb 1944
|
WorldLII
|
|
5
|
(1948) 168 f2d 441
|
(1948) 168 F2d 441
|
|
United States
|
circa 1948
|
Westlaw
|
|
4
|
Farr v Commissioner
|
11 Tax Cas 552
|
|
United Kingdom
|
circa 1973
|
|
|
4
|
Frantz v Commissioner of Internal Revenue
|
784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874
|
United States Court of Appeals, Second Circuit
|
United States
|
19 Feb 1986
|
WorldLII
|
|
3
|
Ayrton Metal Co v Commissioner of Internal Revenue
|
299 F2d 741
|
United States Court of Appeals, Second Circuit
|
United States
|
1 Feb 1962
|
WorldLII
|
|
3
|
Gordon v Commissioner of Internal Revenue
|
262 F2d 413
|
United States Court of Appeals, Fifth Circuit
|
United States
|
11 Dec 1958
|
WorldLII
|
|
3
|
Ogilvie v Commissioner of Internal Revenue
|
216 F2d 748
|
United States Court of Appeals, Sixth Circuit
|
United States
|
20 Oct 1954
|
WorldLII
|
|
3
|
Hale v Commissioner
|
32 BTA 356
|
|
United States
|
circa 1986
|
|
|
3
|
Wilkinson v United States
|
(1962) 304 F2d 469
|
|
United States
|
circa 1962
|
Westlaw
|
|
2
|
Hudson v CIR
|
(1953) 20 Tax Cas 734
|
|
United Kingdom
|
circa 1953
|
|
|
2
|
64 Yale Law Journal 1
|
64 Yale Law Journal 1
|
Yale Law Journal
|
United States
|
circa 1986
|
HeinOnline / Westlaw
|
|
2
|
"Sale or Exchange"
|
53 Columbia Law Review 976
|
Columbia Law Review
|
United States
|
circa 1986
|
HeinOnline / LexisNexis
|
|
2
|
Craig M Smith v Commissioner
|
33 Tax Cas 465
|
|
United Kingdom
|
circa 1986
|
|
|
2
|
Code See Gordon v Commissioner
|
29 Tax Cas 510
|
|
United Kingdom
|
circa 1986
|
|
|
2
|
National-Standard Co v Commissioner of Internal Revenue
|
749 F2d 369; 55 AFTR2d 85-470
|
United States Court of Appeals, Sixth Circuit
|
United States
|
12 Dec 1984
|
WorldLII
|
|
1
|
(1942) 128 f2d 369
|
(1942) 128 F2d 369
|
|
United States
|
circa 1942
|
Westlaw
|
|
1
|
157 Ct Cl 847
|
157 Ct Cl 847
|
|
United States
|
circa 1984
|
|
|
1
|
69 Harvard Law Review 737
|
69 Harvard Law Review 737
|
Harvard Law Review
|
United States
|
circa 1984
|
HeinOnline / LexisNexis
|
|
1
|
16 Tax Cas 105
|
16 Tax Cas 105
|
|
United Kingdom
|
circa 1984
|
|
|
1
|
Vestal v United States
|
498 F2d 487
|
United States Court of Appeals, Eighth Circuit
|
United States
|
12 Jun 1974
|
WorldLII
|
|
|