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Commissioner of Internal Revenue v Joseph E Seagram & Sons Inc    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Macy Co v United States	255 F2d 884	United States Court of Appeals, Second Circuit	United States	10 Mar 1958	WorldLII		13
Caldwell v Commissioner of Internal Revenue	202 F2d 112	United States Court of Appeals, Second Circuit	United States	18 Feb 1953	WorldLII		24
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
[1939] Sec 22	[1939] SEC 22		United States	circa 1939			5
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
Lucas v Kansas City Structural Steel Co	281 US 264; 74 L Ed 848; 50 SCt 263	United States Supreme Court	United States	14 Apr 1930	WorldLII		31
United States v Anderson	269 US 422; 70 L Ed 347; 46 SCt 131	United States Supreme Court	United States	4 Jan 1926	WorldLII		136
56-1 Ustc 9282	56-1 USTC 9282		United States	circa 1930			1
cert denied	358 US 880; 79 SCt 118; 3 L Ed 2d 109	United States Supreme Court	United States	circa 1930	Westlaw		144
221 Docket 31352	221 Docket 31352		United States - Pennsylvania	circa 1930			2
Irvine v United States	212 FSupp 937		United States	circa 1930	Westlaw		3
National Investors Corporation v Hoey	144 F2d 466		United States		Westlaw		26
Lenox Clothes Shop v CIR	139 F2d 56		United States		Westlaw		8
Finance & Guaranty Co v CIR	50 F2d 1061		United States		Westlaw		3
36 Tax Cas 142	36 Tax Cas 142		United Kingdom				3
22 Tax Cas 648	22 Tax Cas 648		United Kingdom				2
21 Tax Cas 147	21 Tax Cas 147		United Kingdom				2