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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Sheppard Federal Credit Union v Palmer | 408 F2d 1369 | United States Court of Appeals, Fifth Circuit | United States | 23 Apr 1969 | WorldLII |
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Airport Grove Corporation of Polk County v United States | 408 F2d 870 | United States Court of Appeals, Fifth Circuit | United States | 11 Mar 1969 | WorldLII |
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Green Light Co v United States | 405 F2d 1068 | United States Court of Appeals, Fifth Circuit | United States | 26 Dec 1968 | WorldLII |
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Dorba Homes Inc v Commissioner of Internal Revenue | 403 F2d 502 | United States Court of Appeals, Second Circuit | United States | 6 Nov 1968 | WorldLII |
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Cities Service Oil Co v Launey | 403 F2d 537 | United States Court of Appeals, Fifth Circuit | United States | 5 Nov 1968 | WorldLII |
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"Motive, Intent, and Purpose in Federal Income Taxation" | (1967) 34 University of Chicago Law Review 485 | University of Chicago Law Review | United States | circa 1967 | HeinOnline / LexisNexis |
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Napsky v Commissioner of Internal Revenue | 371 F2d 189 | United States Court of Appeals, Seventh Circuit | United States | 21 Dec 1966 | WorldLII |
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Garrett v Campbell | 360 F2d 382 | United States Court of Appeals, Fifth Circuit | United States | 5 May 1966 | WorldLII |
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Made Rite Investment Co v Commissioner of Internal Revenue | 357 F2d 647 | United States Court of Appeals, Ninth Circuit | United States | 28 Feb 1966 | WorldLII |
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Myers v United States | 356 F2d 469 | United States Court of Appeals, Fifth Circuit | United States | 14 Feb 1966 | WorldLII |
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Waterman S S Corporation v United States |
381 US 252; |
United States Supreme Court | United States | 11 Oct 1965 | WorldLII |
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Bonneville Locks Towing Co v United States | 343 F2d 790 | United States Court of Appeals, Ninth Circuit | United States | 23 Mar 1965 | WorldLII |
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Kessmar Construction Co v Commissioner of Internal Revenue | 336 F2d 865 | United States Court of Appeals, Ninth Circuit | United States | 28 Aug 1964 | WorldLII |
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Thomas Snyder Sons Co v Commissioner of Internal Revenue | 288 F2d 36 | United States Court of Appeals, Seventh Circuit | United States | 17 Mar 1961 | WorldLII |
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James Realty Co v United States | 280 F2d 394 | United States Court of Appeals, Eighth Circuit | United States | 21 Jul 1960 | WorldLII |
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Commissioner of Internal Revenue v British Motor Car Distributors Ltd | 278 F2d 392 | United States Court of Appeals, Ninth Circuit | United States | 31 Mar 1960 | WorldLII |
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United States v Price |
361 US 304; |
United States Supreme Court | United States | 18 Jan 1960 | WorldLII |
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Mill Ridge Coal Co v Patterson | 264 F2d 713 | United States Court of Appeals, Fifth Circuit | United States | 12 Mar 1959 | WorldLII |
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Messer v L B Foster Co | 254 F2d 412 | United States Court of Appeals, Fifth Circuit | United States | 17 Apr 1958 | WorldLII |
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Coastal Oil Storage Co v Commissioner of Internal Revenue | 242 F2d 396 | United States Court of Appeals, Fourth Circuit | United States | 11 Mar 1957 | WorldLII |
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Lloyd v United States | 226 F2d 9 | United States Court of Appeals, Fifth Circuit | United States | 28 Oct 1955 | WorldLII |
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Welch v Helvering |
290 US 111; |
United States Supreme Court | United States | 6 Nov 1933 | WorldLII |
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361 US 816; 80 SCt 57; 4 l Ed 2d 63 |
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United States Supreme Court | United States | circa 1957 | Westlaw |
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176 FSupp 306 |
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United States | circa 1957 | Westlaw |
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Palmer v Miller |
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United States | circa 1957 | Westlaw |
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Note, Multiple Incorporation to Obtain Additional Accumulated Earnings Credits and Surtax Exemptions |
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Minnesota Law Review | United States | HeinOnline / LexisNexis |
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H F Ramsey Co v Commissioner |
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United Kingdom |
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Law As It Is and As It Ought to Be |
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Boston University Law Review | United States | HeinOnline / LexisNexis |
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37 Tax Cas 1 |
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United Kingdom |
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Thomas E Snyder Sons Co v Commissioner |
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United Kingdom |
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British Motor Car Distributors, Ltd v Commissioner |
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United Kingdom |
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T v D Co |
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United Kingdom |
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WAGE, Inc v Commissioner |
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United Kingdom |
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Emmanuel & Lipoff Commissioner v Corporate Complex: An Expanding Attacks | 15 University of Florida Law Review 352 | University of Florida Law Review | United States | HeinOnline |
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15 Tax Law Review 137 |
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Tax Law Review | United States | HeinOnline / Westlaw |
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AB & Container Corporation v Commissioner |
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United Kingdom |
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Alprosa Watch Corporation v Commissioner |
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United Kingdom |
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