(1970) 397 US 988
|
(1970) 397 US 988; 90 SCt 1117
|
United States Supreme Court
|
United States
|
circa 1970
|
Westlaw
|
|
12
|
Baker Commodities Inc v Commissioner of Internal Revenue
|
415 F2d 519
|
United States Court of Appeals, Ninth Circuit
|
United States
|
8 Aug 1969
|
WorldLII
|
|
3
|
Burnet v Logan
|
283 US 404; 75 L Ed 1143; 51 SCt 550
|
United States Supreme Court
|
United States
|
18 May 1931
|
WorldLII
|
|
76
|
Camp Wolters Enterprises v Commissioner of Internal Revenue
|
230 F2d 555
|
United States Court of Appeals, Fifth Circuit
|
United States
|
29 Feb 1956
|
WorldLII
|
|
17
|
Campbell v Carter Foundation Production Co
|
322 F2d 827
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Sep 1963
|
WorldLII
|
|
10
|
Commissioner of Internal Revenue v Carter
|
170 F2d 911
|
|
United States
|
circa 1956
|
Westlaw
|
|
30
|
Commissioner of Internal Revenue v South Texas Lumber Co
|
333 US 496; 92 L Ed 831; 68 SCt 695
|
United States Supreme Court
|
United States
|
3 May 1948
|
WorldLII
|
|
223
|
Commissioner v Brown
|
380 US 563; 14 L Ed 2d 75; 85 SCt 1162
|
United States Supreme Court
|
United States
|
27 Apr 1965
|
WorldLII
|
|
94
|
Cowden v Commissioner of Internal Revenue
|
289 F2d 20
|
United States Court of Appeals, Fifth Circuit
|
United States
|
12 Apr 1961
|
WorldLII
|
|
9
|
Dobson v CIR
|
(1944) 321 US 231; 64 SCt 495
|
United States Supreme Court
|
United States
|
circa 1944
|
Westlaw
|
|
6
|
Estate Byrd v Commissioner of Internal Revenue
|
388 F2d 223
|
United States Court of Appeals, Fifth Circuit
|
United States
|
28 Dec 1967
|
WorldLII
|
|
4
|
Estate Stahl v Commissioner of Internal Revenue
|
442 F2d 324
|
United States Court of Appeals, Seventh Circuit
|
United States
|
27 May 1971
|
WorldLII
|
|
5
|
Fairbanks v United States
|
306 US 436; 83 L Ed 855; 59 SCt 607
|
United States Supreme Court
|
United States
|
27 Mar 1939
|
WorldLII
|
|
31
|
General Utilities & Operating Co v Helvering
|
296 US 200; 80 L Ed 154; 56 SCt 185
|
United States Supreme Court
|
United States
|
9 Dec 1935
|
WorldLII
|
|
53
|
Helvering v Cement Investors, Inc
|
316 US 527; 86 L Ed 1649; 62 SCt 1125
|
United States Supreme Court
|
United States
|
1 Jun 1942
|
WorldLII
|
|
25
|
Helvering v Salvage
|
297 US 106; 80 L Ed 511; 56 SCt 375
|
United States Supreme Court
|
United States
|
13 Jan 1936
|
WorldLII
|
|
32
|
Helvering v William Flaccus Oak Leather Co
|
313 US 247; 85 L Ed 1310; 61 SCt 878
|
United States Supreme Court
|
United States
|
28 Apr 1941
|
WorldLII
|
|
31
|
Pokress v Commissioner of Internal Revenue
|
234 F2d 146
|
United States Court of Appeals, Fifth Circuit
|
United States
|
28 Aug 1956
|
WorldLII
|
|
15
|
Pounds v United States
|
372 F2d 342
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Jan 1967
|
WorldLII
|
|
5
|
Riddell v W Scales
|
406 F2d 210
|
United States Court of Appeals, Ninth Circuit
|
United States
|
22 Jan 1969
|
WorldLII
|
|
3
|
Sales Mfg Co v B Winter
|
334 F2d 830; 142 USPQ 187
|
United States Court of Appeals, Seventh Circuit
|
United States
|
13 Jul 1964
|
WorldLII
|
|
1
|
United States v C Hertwig
|
398 F2d 452
|
United States Court of Appeals, Fifth Circuit
|
United States
|
25 Jul 1968
|
WorldLII
|
|
3
|
Westover v Smith
|
173 F2d 90
|
|
United States
|
circa 1956
|
Westlaw
|
|
22
|
5 Sec 1235
|
5 SEC 1235
|
|
United States
|
circa 1956
|
|
|
1
|
10 Sec 1232
|
10 SEC 1232
|
|
United States
|
circa 1956
|
|
|
1
|
11 Sec 453
|
11 SEC 453
|
|
United States
|
|
|
|
2
|
18 Sec 362
|
18 SEC 362
|
|
United States
|
|
|
|
1
|
35 USC 16
|
35 USC 16
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
1
|
48 Tax Cas 374
|
48 Tax Cas 374
|
|
United Kingdom
|
circa 1956
|
|
|
3
|
52 Tax Cas 591
|
52 Tax Cas 591
|
|
United Kingdom
|
circa 1956
|
|
|
5
|
57 Tax Cas 352
|
57 Tax Cas 352
|
|
United Kingdom
|
circa 1956
|
|
|
1
|
90 SCt 1116
|
90 SCt 1116; 25 L Ed 2d 395
|
|
United States
|
circa 1956
|
Westlaw
|
|
3
|