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Commissioner v Idaho Power Co     50

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
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
Propstra v United States	680 F2d 1248	United States Court of Appeals, Ninth Circuit	United States	6 Jul 1982	WorldLII		19
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
United Telecommunications Inc v Commissioner of Internal Revenue	589 F2d 1383	United States Court of Appeals, Tenth Circuit	United States	29 Dec 1978	WorldLII		10
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue	685 F2d 212	United States Court of Appeals, Seventh Circuit	United States	9 Aug 1982	WorldLII		9
Louisville and Nashville Railroad Co v Commissioner of Internal Revenue	641 F2d 435	United States Court of Appeals, Sixth Circuit	United States	31 Mar 1981	WorldLII		9
Colonial American Life Ins Co v Commissioner	491 US 244; 105 L Ed 2d 199; 109 SCt 2408	United States Supreme Court	United States	15 Jun 1989	WorldLII		8
Fishman v Commissioner of Internal Revenue	837 F2d 309; 61 AFTR2d 88-366	United States Court of Appeals, Seventh Circuit	United States	12 Jan 1988	WorldLII		8
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
City Gas Co of Florida v Commissioner of Internal Revenue	689 F2d 943	United States Court of Appeals, Eleventh Circuit	United States	21 Oct 1982	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
Johnsen v Commissioner of Internal Revenue	794 F2d 1157; 55 USLW 2048; 58 AFTR2d 86-5396	United States Court of Appeals, Sixth Circuit	United States	11 Jul 1986	WorldLII		7
Aboussie v United States	779 F2d 424; 57 AFTR2d 86-383	United States Court of Appeals, Eighth Circuit	United States	9 Dec 1985	WorldLII		7
Cagle v Commissioner of Internal Revenue	539 F2d 409	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1976	WorldLII		7
TNT Freightways Corporation , and Subsidiaries, Plaintiff-Appellant, v Commissioner of Internal Revenue, Defendant-Appellee	270 F3d 1137	United States Court of Appeals, Seventh Circuit	United States	6 Nov 2001	WorldLII		6
Merit Life Insurance Co v Commissioner of Internal Revenue	853 F2d 1435; 62 AFTR2d 88-5395	United States Court of Appeals, Seventh Circuit	United States	11 Aug 1988	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
Sharon v Commissioner of Internal Revenue	591 F2d 1273	United States Court of Appeals, Ninth Circuit	United States	18 Jan 1979	WorldLII		6
Watts v United States	703 F2d 346	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1983	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
Adolph Coors Co v Commissioner of Internal Revenue	519 F2d 1280	United States Court of Appeals, Tenth Circuit	United States	25 Aug 1975	WorldLII		5
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
Roanoke Gas Co v United States	977 F2d 131; 70 AFTR2d 92-5824	United States Court of Appeals, Fourth Circuit	United States	1 Oct 1992	WorldLII		4
Iowa Southern Utilities Co v United States	841 F2d 1108; 61 AFTR2d 88-851	United States Court of Appeals, Federal Circuit	United States	15 Mar 1988	WorldLII		4
Cleveland Athletic Club Inc v United States	779 F2d 1160; 57 AFTR2d 86-471	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1985	WorldLII		4
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	WorldLII		4
Sorrell v Commissioner of Internal Revenue	882 F2d 484; 64 AFTR2d 89-5662	United States Court of Appeals, Eleventh Circuit	United States	1 Sep 1989	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
Prairie States Life Insurance Co v United States	828 F2d 1222; 60 AFTR2d 87-5308	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1987	WorldLII		3
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	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
Cooper v Commissioner of Internal Revenue	542 F2d 599	United States Court of Appeals, Second Circuit	United States	15 Oct 1976	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 Baier v Commissioner of Internal Revenue	533 F2d 117	United States Court of Appeals, Third Circuit	United States	6 Apr 1976	WorldLII		3
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
Colonial American Life Insurance Co v Commissioner of Internal Revenue	843 F2d 201; 61 AFTR2d 88-1143	United States Court of Appeals, Fifth Circuit	United States	25 May 1988	WorldLII		2
Nickell v Commissioner of Internal Revenue	831 F2d 1265; 56 USLW 2276; 60 AFTR2d 87-5873	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1987	WorldLII		2
Gordon v Commissioner of Internal Revenue	766 F2d 293; 54 USLW 2053; 56 AFTR2d 85-5404	United States Court of Appeals, Seventh Circuit	United States	24 Jun 1985	WorldLII		1
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
Allied Fidelity Corporation v Commissioner of Internal Revenue	572 F2d 1190; 49 ALRFed 444	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1978	WorldLII		1
Florida Progress Corporation and Subsidiaries v Commissioner of Internal Revenue	348 F3d 954	United States Court of Appeals, Eleventh Circuit	United States	21 Oct 2003	WorldLII
FLORIDA PROGRESS CORPORATION, Plaintiff-Appellant-Cross Appellee, v UNITED STATES of America, Defendant-Appellee-Cross-Appellant	264 F3d 1313	United States Court of Appeals, Eleventh Circuit	United States	10 Sep 2001	WorldLII
Bethlehem Steel Corporation v Looney	[1989] USCA6 1652	United States Court of Appeals, Sixth Circuit	United States	22 Aug 1989	WorldLII
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Pacific Power Light Co v United States	644 F2d 1358	United States Court of Appeals, Ninth Circuit	United States	11 May 1981	WorldLII
Weary v United States	510 F2d 435	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1975	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Iowa Southern Utilities Co v United States	841 F2d 1108; 61 AFTR2d 88-851	United States Court of Appeals, Federal Circuit	United States	15 Mar 1988	WorldLII		4
Cleveland Athletic Club Inc v United States	779 F2d 1160; 57 AFTR2d 86-471	United States Court of Appeals, Sixth Circuit	United States	23 Dec 1985	WorldLII		4
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	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
Norfolk Shipbuilding & Drydock Corporation v United States	321 FSupp 222		United States	circa 1975	Westlaw		4
All-Steel Equipment, Inc v Commissioner	54 Tax Cas 1749		United Kingdom	circa 1975			4
Sorrell v Commissioner of Internal Revenue	882 F2d 484; 64 AFTR2d 89-5662	United States Court of Appeals, Eleventh Circuit	United States	1 Sep 1989	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
Prairie States Life Insurance Co v United States	828 F2d 1222; 60 AFTR2d 87-5308	United States Court of Appeals, Eighth Circuit	United States	17 Jul 1987	WorldLII		3
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	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
Cooper v Commissioner of Internal Revenue	542 F2d 599	United States Court of Appeals, Second Circuit	United States	15 Oct 1976	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 Baier v Commissioner of Internal Revenue	533 F2d 117	United States Court of Appeals, Third Circuit	United States	6 Apr 1976	WorldLII		3
All-Steel Equipment Inc v Commissioner of Internal Revenue	467 F2d 1184	United States Court of Appeals, Seventh Circuit	United States	12 Sep 1972	WorldLII		3
Cincinnati, New Orleans & T P Ry v United States	424 F2d 563; 91 Ct Cl 572		United States	circa 1976	Westlaw		3
Producers Chemical Co v Commissioner	50 Tax Cas 940		United Kingdom	circa 1976			3
Brooks v Commissioner	50 Tax Cas 927		United Kingdom	circa 1976			3
Mitchell v Commissioner	42 Tax Cas 953		United Kingdom	circa 1976			3
Gordon v Commissioner	37 Tax Cas 986		United Kingdom	circa 1976			3
Christey v United States L Pillsbury L	841 F2d 809; 56 USLW 2519; 61 AFTR2d 88-769	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1988	WorldLII		2
Colonial American Life Insurance Co v Commissioner of Internal Revenue	843 F2d 201; 61 AFTR2d 88-1143	United States Court of Appeals, Fifth Circuit	United States	25 May 1988	WorldLII		2
Nickell v Commissioner of Internal Revenue	831 F2d 1265; 56 USLW 2276; 60 AFTR2d 87-5873	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1987	WorldLII		2
[1973] Duke Law Journal 1386	[1973] Duke Law Journal 1386	Duke Law Journal	United States	circa 1973	HeinOnline / LexisNexis		2
71 f2d 953	71 F2d 953; 63 App DC 244		United States	circa 1987	Westlaw		2
Coors v Commissioner	60 Tax Cas 368		United Kingdom	circa 1987			2
Great Northern R Co v Commissioner	30 BTA 691		United States	circa 1987			2
Gulf, M & NR Co v Commissioner	22 BTA 233		United States	circa 1987			2
Gordon v Commissioner of Internal Revenue	766 F2d 293; 54 USLW 2053; 56 AFTR2d 85-5404	United States Court of Appeals, Seventh Circuit	United States	24 Jun 1985	WorldLII		1
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
Allied Fidelity Corporation v Commissioner of Internal Revenue	572 F2d 1190; 49 ALRFed 444	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1978	WorldLII		1
[1973] Duke Law Journal 1377	[1973] Duke Law Journal 1377	Duke Law Journal	United States	circa 1973	HeinOnline / LexisNexis		1
Gulf, M & N R Co v Helvering	293 US 295; 79 L Ed 372; 55 SCt 161	United States Supreme Court	United States	3 Dec 1934	WorldLII		1
Jaffa v United States	198 FSupp 234		United States	circa 1978	Westlaw		1
191 Ct Cl 572	191 Ct Cl 572		United States	circa 1978			1
87 l Ed 2d 1286	87 L Ed 2d 1286		United States	circa 1978	LexisNexis		1
Northern Pacific R Co v Helvering	83 F2d 508		United States	circa 1978	Westlaw		1
52 North Carolina Law Review 684	52 North Carolina Law Review 684	North Carolina Law Review	United States	circa 1978	HeinOnline / LexisNexis		1
Missouri Pacific R Co v Commissioner	22 BTA 267		United States				1
2 CB 87	2 CB 87						1
Florida Progress Corporation and Subsidiaries v Commissioner of Internal Revenue	348 F3d 954	United States Court of Appeals, Eleventh Circuit	United States	21 Oct 2003	WorldLII
FLORIDA PROGRESS CORPORATION, Plaintiff-Appellant-Cross Appellee, v UNITED STATES of America, Defendant-Appellee-Cross-Appellant	264 F3d 1313	United States Court of Appeals, Eleventh Circuit	United States	10 Sep 2001	WorldLII
Bethlehem Steel Corporation v Looney	[1989] USCA6 1652	United States Court of Appeals, Sixth Circuit	United States	22 Aug 1989	WorldLII
American Fletcher Corporation v United States	832 F2d 436; 60 AFTR2d 87-5897	United States Court of Appeals, Seventh Circuit	United States	29 Oct 1987	WorldLII
Pacific Power Light Co v United States	644 F2d 1358	United States Court of Appeals, Ninth Circuit	United States	11 May 1981	WorldLII
Weary v United States	510 F2d 435	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1975	WorldLII