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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 †
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
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
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
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
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
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
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
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
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
Ellis Banking Corporation v Commissioner	688 F2d 1376	United States Court of Appeals, Eleventh Circuit	United States	15 Oct 1982	WorldLII		8
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
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
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
Dolese v United States	605 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Oct 1979	WorldLII		5
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
Texas Instruments Incorporated v United States	551 F2d 599	United States Court of Appeals, Fifth Circuit	United States	27 Apr 1977	WorldLII		5
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
Georator Corporation v United States	485 F2d 283	United States Court of Appeals, Fourth Circuit	United States	2 Oct 1973	WorldLII		5
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
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
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
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
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
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
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
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
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
Estate Meade v Commissioner of Internal Revenue	489 F2d 161	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1974	WorldLII		3
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
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
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
Stemkowski v Commissioner of Internal Revenue	690 F2d 40	United States Court of Appeals, Second Circuit	United States	17 Sep 1982	WorldLII		2
Jack's Cookie Co v United States	597 F2d 395	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1979	WorldLII		2
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
Virginia National Bank v United States	450 F2d 1155	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1971	WorldLII		1
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
Eastern Service Corporation v Commissioner of Internal Revenue	650 F2d 379	United States Court of Appeals, Second Circuit	United States	28 May 1981	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Ncnb Corporation v United States	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
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
Estate Meade v Commissioner of Internal Revenue	489 F2d 161	United States Court of Appeals, Fifth Circuit	United States	5 Mar 1974	WorldLII		3
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
Burnett v Commissioner of Internal Revenue	356 F2d 755	United States Court of Appeals, Fifth Circuit	United States	15 Feb 1966	WorldLII		3
Washington Federal Savings and Loan Association of Miami Beach v United States	304 FSupp 1072		United States		Westlaw		3
51 Tax Cas 82	51 Tax Cas 82		United Kingdom				3
Electric Tachometer Corporation v Commissioner	37 Tax Cas 158		United Kingdom				3
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
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
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
Stemkowski v Commissioner of Internal Revenue	690 F2d 40	United States Court of Appeals, Second Circuit	United States	17 Sep 1982	WorldLII		2
Jack's Cookie Co v United States	597 F2d 395	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1979	WorldLII		2
[1961] Act 9	[1961] Act 9		United Kingdom	circa 1961			2
Wichita State Bank & Trust Co v Helvering	293 US 562; 55 SCt 73; 79 L Ed 662	United States Supreme Court	United States	circa 1982	Westlaw		2
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
Virginia National Bank v United States	450 F2d 1155	United States Court of Appeals, Fourth Circuit	United States	15 Nov 1971	WorldLII		1
Wichita State Bank & Trust Co v Commissioner of Internal Revenue	69 F2d 595		United States	circa 1971	Westlaw		1
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
Eastern Service Corporation v Commissioner of Internal Revenue	650 F2d 379	United States Court of Appeals, Second Circuit	United States	28 May 1981	WorldLII