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Commissioner v Lincoln Savings & Loan Ass'n     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Boise Cascade Corporation v United States	329 F3d 751	United States Court of Appeals, Ninth Circuit	United States	20 May 2003	WorldLII		2
Capital Video Corporation v Commissioner of Internal Revenue	311 F3d 458	United States Court of Appeals, First Circuit	United States	27 Nov 2002	WorldLII		2
Smith v Commissioner of Internal Revenue	300 F3d 1023	United States Court of Appeals, Ninth Circuit	United States	12 Aug 2002	WorldLII		2
Neonatology Associates Pa v Commissioner of Internal Revenue	299 F3d 221	United States Court of Appeals, Third Circuit	United States	29 Jul 2002	WorldLII		4
Wells Fargo & Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	224 F3d 874	United States Court of Appeals, Eighth Circuit	United States	29 Aug 2000	WorldLII		4
PNC Bancorp, Inc , Successor to First National Pennsylvania Corporation v Commissioner of Internal Revenue (Tax Court	212 F3d 822	United States Court of Appeals, Third Circuit	United States	19 May 2000	WorldLII		7
Black Hills Corporation v Commissioner of Internal Revenue	73 F3d 799; 77 AFTR2d 96-363	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1996	WorldLII		6
Sealy Power Ltd v Commissioner of Internal Revenue	46 F3d 382; 75 AFTR2d 95-1213	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1995	WorldLII		2
United States v Hill	506 US 546; 122 L Ed 2d 330; 113 SCt 941	United States Supreme Court	United States	25 Jan 1993	WorldLII		4
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Azar Nut Co v Commissioner of Internal Revenue	931 F2d 314; 59 USLW 2723; 67 AFTR2d 91-987	United States Court of Appeals, Fifth Circuit	United States	15 May 1991	WorldLII		2
National Starch and Chemical Corporation v Commissioner of Internal Revenue	918 F2d 426; 59 USLW 2340; 66 AFTR2d 90-5844	United States Court of Appeals, Third Circuit	United States	28 Nov 1990	WorldLII		3
Danville Plywood Corporation v United States	899 F2d 3; 65 AFTR2d 90-982	United States Court of Appeals, Federal Circuit	United States	21 Mar 1990	WorldLII		4
McManus III v Internal Revenue Service	[1988] USCA4 2100	United States Court of Appeals, Fourth Circuit	United States	23 Dec 1988	WorldLII
Anesthesia Service Medical Group Inc v Commissioner of Internal Revenue	825 F2d 241; 60 AFTR2d 87-5499	United States Court of Appeals, Ninth Circuit	United States	18 Aug 1987	WorldLII
Modern American Life Insurance Co v Commissioner of Internal Revenue	830 F2d 110	United States Court of Appeals, Eighth Circuit	United States	14 Aug 1987	WorldLII		3
Seligman v Commissioner of Internal Revenue	796 F2d 116; 58 AFTR2d 86-5539	United States Court of Appeals, Fifth Circuit	United States	8 Aug 1986	WorldLII		3
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Campbell Taggart Inc v United States	744 F2d 442; 53 USLW 2240	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1984	WorldLII		5
Raymond Bertolini Trucking Co v Commissioner of Internal Revenue	736 F2d 1120	United States Court of Appeals, Sixth Circuit	United States	21 Jun 1984	WorldLII		3
Central Texas Savings Loan Association v United States	731 F2d 1181	United States Court of Appeals, Fifth Circuit	United States	11 May 1984	WorldLII		8
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
Stemkowski v Commissioner of Internal Revenue	690 F2d 40	United States Court of Appeals, Second Circuit	United States	17 Sep 1982	WorldLII		2
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
Eastern Service Corporation v Commissioner of Internal Revenue	650 F2d 379	United States Court of Appeals, Second Circuit	United States	28 May 1981	WorldLII
Dolese v United States	605 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Oct 1979	WorldLII		5
Jack's Cookie Co v United States	597 F2d 395	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1979	WorldLII		2
First Security Bank of Idaho v Commissioner of Internal Revenue	592 F2d 1050	United States Court of Appeals, Ninth Circuit	United States	15 Mar 1979	WorldLII		6
Iowa-Des Moines National Bank v Commissioner of Internal Revenue	592 F2d 433	United States Court of Appeals, Eighth Circuit	United States	7 Feb 1979	WorldLII		6
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Union Mutual Life Insurance Co v United States	570 F2d 382	United States Court of Appeals, First Circuit	United States	1 Feb 1978	WorldLII		5
First National Bank of South Carolina v United States	558 F2d 721	United States Court of Appeals, Fourth Circuit	United States	8 Jul 1977	WorldLII		10
Texas Instruments Incorporated v United States	551 F2d 599	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1977	WorldLII		5
United States v St Louis-San Francisco Railway Co	537 F2d 312	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1976	WorldLII		3
North New York Savings Bank v Federal Savings and Loan Insurance Corporation North New York Savings Bank	515 F2d 1355; 169 USApp DC 384	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 Jul 1975	WorldLII		5
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII		50
Estate Meade v Commissioner of Internal Revenue	489 F2d 161	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1974	WorldLII		3
Narragansett Wire Co v Commissioner of Internal Revenue	491 F2d 371	United States Court of Appeals, First Circuit	United States	8 Feb 1974	WorldLII		1
Georator Corporation v United States	485 F2d 283	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1973	WorldLII		5
Idaho Power Co v Commissioner of Internal Revenue	477 F2d 688	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1973	WorldLII		4
Briarcliff Candy Corporation v Commissioner of Internal Revenue	475 F2d 775	United States Court of Appeals, Second Circuit	United States	12 Mar 1973	WorldLII		13
United States v Mississippi Chemical Corporation	405 US 298; 92 SCt 908; 31 L Ed 2d 217	United States Supreme Court	United States	6 Mar 1972	WorldLII		15
Virginia National Bank v United States	450 F2d 1155	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1971	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
United States v Hilton Hotels Corporation	397 US 580; 90 SCt 1307; 25 L Ed 2d 585	United States Supreme Court	United States	20 Apr 1970	WorldLII		36
Woodward v Commissioner	397 US 572; 90 SCt 1302; 25 L Ed 2d 577	United States Supreme Court	United States	20 Apr 1970	WorldLII		74
Lincoln Savings and Loan Association v Commissioner of Internal Revenue	422 F2d 90	United States Court of Appeals, Ninth Circuit	United States	3 Feb 1970	WorldLII		3
[1969] PL 91	[1969] PL 91		United Kingdom	circa 1969	Westlaw		3
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Burnett v Commissioner of Internal Revenue	356 F2d 755	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1966	WorldLII		3
Iowa Southern Utilities Co v Commissioner of Internal Revenue	333 F2d 382	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1964	WorldLII		13
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
[1961] Act 9	[1961] Act 9		United Kingdom	circa 1961			2
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII		160
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Helvering v Winmill	305 US 79; 83 L Ed 52; 59 SCt 45	United States Supreme Court	United States	7 Nov 1938	WorldLII		89
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Old Colony Railroad Co v Commissioner	284 US 552; 76 L Ed 484; 52 SCt 211	United States Supreme Court	United States	15 Feb 1932	WorldLII		90
400 US 901	400 US 901; 27 L Ed 2d 137; 91 SCt 144	United States Supreme Court	United States	circa 1932	Westlaw		14
385 US 832	385 US 832; 17 L Ed 2d 67; 87 SCt 71	United States Supreme Court	United States	circa 1932	Westlaw		32
379 US 946; 85 SCt 438; 13 l Ed 2d 543	379 US 946; 85 SCt 438; 13 L Ed 2d 543	United States Supreme Court	United States	circa 1932	Westlaw		19
cert denied	379 US 832; 13 L Ed 2d 40; 85 SCt 62	United States Supreme Court	United States	circa 1932	Westlaw		29
Interstate Transit Lines v Commissioner of Internal Revenue	319 US 590; 63 SCt 1279; 87 L Ed 1607	United States Supreme Court	United States		Westlaw		111
Washington Federal Savings and Loan Association of Miami Beach v United States	304 FSupp 1072		United States		Westlaw		3
Wichita State Bank & Trust Co v Helvering	293 US 562; 55 SCt 73; 79 L Ed 662	United States Supreme Court	United States		Westlaw		2
First Federal Savings and Loan Association of St Joseph v United States	288 FSupp 477		United States		Westlaw		4
Wichita State Bank & Trust Co v Commissioner of Internal Revenue	69 F2d 595		United States		Westlaw		1
51 Tax Cas 82	51 Tax Cas 82		United Kingdom				3
Electric Tachometer Corporation v Commissioner	37 Tax Cas 158		United Kingdom				3
Alleghany Corporation v Commissioner	28 Tax Cas 298		United Kingdom				9