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Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue     5

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Peck v Commissioner of Internal Revenue	752 F2d 469; 55 AFTR2d 85-804	United States Court of Appeals, Ninth Circuit	United States	1 Feb 1985	WorldLII		5
Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue	[1970] USCA2 885	United States Court of Appeals, Second Circuit	United States	1 Dec 1970	WorldLII
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
Wilson v United States	530 F2d 772	United States Court of Appeals, Eighth Circuit	United States	4 Mar 1976	WorldLII		6
Your Host Inc v Commissioner of Internal Revenue	489 F2d 957	United States Court of Appeals, Second Circuit	United States	11 Dec 1973	WorldLII		4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Advance Machinery Exchange v Commissioner of Internal Revenue	196 F2d 1006	United States Court of Appeals, Second Circuit	United States	8 Apr 1952	WorldLII		22
Ballentine Motor Co v Commissioner of Internal Revenue	321 F2d 796	United States Court of Appeals, Fourth Circuit	United States	6 Jun 1963	WorldLII		7
Barron and Holtzoff, Federal Practice and Procedure	13 SEC 482		United States				4
Braun Co v Commissioner of Internal Revenue	396 F2d 264	United States Court of Appeals, Second Circuit	United States	13 Jun 1968	WorldLII		8
Central Cuba Sugar Co v Commissioner of Internal Revenue	198 F2d 214	United States Court of Appeals, Second Circuit	United States	4 Jun 1952	WorldLII		26
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Costello v United States	344 US 874; 97 L Ed 677; 73 SCt 167	United States Supreme Court	United States	circa 1960	Westlaw		36
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		439
Hall v Commissioner of Internal Revenue	294 F2d 82	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1961	WorldLII		16
National Investors Corporation v Hoey	144 F2d 466		United States		Westlaw		26
8-13 Docket 34243	8-13 Docket 34243		United States - Pennsylvania				1
52 Tax Cas 240	52 Tax Cas 240		United Kingdom				2
344 US 835; 73 SCt 45; 97 l Ed 650	344 US 835; 73 SCt 45; 97 L Ed 650	United States Supreme Court	United States		Westlaw		36