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Commissioner v Idaho Power Co   flag  50

418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397
United States Supreme Court
United States - Michigan
24th June, 1974

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 2
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 flag 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 flag 3
Aboussie v United States 779 F2d 424; 57 AFTR2d 86-383 United States Court of Appeals, Eighth Circuit United States 9 Dec 1985 WorldLII flag 7
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 flag 6
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 flag 3
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 flag
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 flag
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 flag 3
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 flag 8
Ellis Banking Corporation v Commissioner 688 F2d 1376 United States Court of Appeals, Eleventh Circuit United States 15 Oct 1982 WorldLII flag 8
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 flag 4
Urbanek v United States 731 F2d 870 United States Court of Appeals, Federal Circuit United States 6 Apr 1984 WorldLII flag 1
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 flag 2
Central Texas Savings Loan Association v United States 731 F2d 1181 United States Court of Appeals, Fifth Circuit United States 11 May 1984 WorldLII flag 8
Cagle v Commissioner of Internal Revenue 539 F2d 409 United States Court of Appeals, Fifth Circuit United States 22 Sep 1976 WorldLII flag 7
Union Mutual Life Insurance Co v United States 570 F2d 382 United States Court of Appeals, First Circuit United States 1 Feb 1978 WorldLII flag 5
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 flag 4
NCNB Corporation v United States 684 F2d 285 United States Court of Appeals, Fourth Circuit United States 13 Jul 1982 WorldLII flag 10
Ncnb Corporation v United States 651 F2d 942 United States Court of Appeals, Fourth Circuit United States 18 Jun 1981 WorldLII flag 3
Bodzin v Commissioner of Internal Revenue 509 F2d 679 United States Court of Appeals, Fourth Circuit United States 20 Jan 1975 WorldLII flag 4
Honodel v Commissioner of the Internal Revenue 722 F2d 1462 United States Court of Appeals, Ninth Circuit United States 15 Feb 1984 WorldLII flag 3
Watts v United States 703 F2d 346 United States Court of Appeals, Ninth Circuit United States 27 Jan 1983 WorldLII flag 5
Propstra v United States 680 F2d 1248 United States Court of Appeals, Ninth Circuit United States 6 Jul 1982 WorldLII flag 19
Pacific Power Light Co v United States 644 F2d 1358 United States Court of Appeals, Ninth Circuit United States 11 May 1981 WorldLII flag
Sharon v Commissioner of Internal Revenue 591 F2d 1273 United States Court of Appeals, Ninth Circuit United States 18 Jan 1979 WorldLII flag 6
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 flag 3
McCabe v Commissioner of Internal Revenue 688 F2d 102 United States Court of Appeals, Second Circuit United States 22 Jul 1982 WorldLII flag 1
Cooper v Commissioner of Internal Revenue 542 F2d 599 United States Court of Appeals, Second Circuit United States 15 Oct 1976 WorldLII flag 3
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 flag 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 flag 6
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 flag 8
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 flag
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 flag 1
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue 685 F2d 212 United States Court of Appeals, Seventh Circuit United States 9 Aug 1982 WorldLII flag 9
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 flag 1
Bethlehem Steel Corporation v Looney [1989] USCA6 1652 United States Court of Appeals, Sixth Circuit United States 22 Aug 1989 WorldLII flag
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 flag 2
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 flag 7
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 flag 4
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 flag 9
United Telecommunications Inc v Commissioner of Internal Revenue 589 F2d 1383 United States Court of Appeals, Tenth Circuit United States 29 Dec 1978 WorldLII flag 10
Adolph Coors Co v Commissioner of Internal Revenue 519 F2d 1280 United States Court of Appeals, Tenth Circuit United States 25 Aug 1975 WorldLII flag 5
Weary v United States 510 F2d 435 United States Court of Appeals, Tenth Circuit United States 20 Mar 1975 WorldLII flag
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 flag 7
Estate Baier v Commissioner of Internal Revenue 533 F2d 117 United States Court of Appeals, Third Circuit United States 6 Apr 1976 WorldLII flag 3
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 flag 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 flag 32
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 flag 8
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 flag 73

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Adolph Coors Co v Commissioner of Internal Revenue 519 F2d 1280 United States Court of Appeals, Tenth Circuit United States 25 Aug 1975 WorldLII flag 5
Weary v United States 510 F2d 435 United States Court of Appeals, Tenth Circuit United States 20 Mar 1975 WorldLII flag
Perlmutter v Commissioner of Internal Revenue 373 F2d 45 United States Court of Appeals, Tenth Circuit United States 3 Feb 1967 WorldLII flag 16
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 flag 7
Estate Baier v Commissioner of Internal Revenue 533 F2d 117 United States Court of Appeals, Third Circuit United States 6 Apr 1976 WorldLII flag 3
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 flag 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 flag 32
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 flag 8
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 flag 73
Snow v Commissioner 416 US 500; 94 SCt 1876; 40 L Ed 2d 336 United States Supreme Court United States 13 May 1974 WorldLII flag 27
United States v Chicago, B & Q R Co 412 US 401; 37 L Ed 2d 30; 93 SCt 2169 United States Supreme Court United States 4 Jun 1973 WorldLII flag 10
Commissioner v Lincoln Savings & Loan Ass'n 403 US 345; 91 SCt 1893; 29 L Ed 2d 519; 29 L Ed 519 United States Supreme Court United States 14 Jun 1971 WorldLII flag 46
Woodward v Commissioner 397 US 572; 90 SCt 1302; 25 L Ed 2d 577 United States Supreme Court United States 20 Apr 1970 WorldLII flag 74
Fribourg Navigation Co v Commissioner 383 US 272; 15 L Ed 2d 751; 86 SCt 862 United States Supreme Court United States 7 Mar 1966 WorldLII flag 25
Schlude v Commissioner of Internal Revenue 372 US 128; 9 L Ed 2d 633; 83 SCt 601 United States Supreme Court United States 18 Feb 1963 WorldLII flag 47
American Automobile Ass'n v United States 367 US 687; 81 SCt 1727 United States Supreme Court United States 9 Oct 1961 WorldLII flag 59
Hertz Corporation v United States 364 US 122; 4 L Ed 2d 1603; 80 SCt 1420 United States Supreme Court United States 27 Jun 1960 WorldLII flag 17
Massey Motors, Inc v United States 364 US 92; 80 SCt 1411; 4 L Ed 2d 1592 United States Supreme Court United States 27 Jun 1960 WorldLII flag 52
Bartels v Birmingham 332 US 126; 91 L Ed 1947; 67 SCt 1547 United States Supreme Court United States 23 Jun 1947 WorldLII flag 95
Detroit Edison Co v Commissioner 319 US 98; 87 L Ed 1286; 63 SCt 902 United States Supreme Court United States 3 May 1943 WorldLII flag 51
Biddle v Commissioner 302 US 573; 82 L Ed 431; 58 SCt 379 United States Supreme Court United States 10 Jan 1938 WorldLII flag 33
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 flag 1
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 flag 90
United States v Ludey 274 US 295; 71 L Ed 1054; 47 SCt 608 United States Supreme Court United States 16 May 1927 WorldLII flag 49
Knoxville v Knoxville Water Co 212 US 1; 53 L Ed 371; 29 SCt 148 United States Supreme Court United States 4 Jan 1909 WorldLII flag 48
Shea v Vialpando 414 US 999; 94 SCt 351; 38 L Ed 2d 235 United States Supreme Court United States circa 1909 Westlaw flag 6
Great Northern R Co v Burnet 282 US 822; 282 US 855; 51 SCt 31; 75 L Ed 757 United States Supreme Court United States Westlaw flag 8
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States Westlaw flag 139
Northern Pacific R Co v Helvering 83 F2d 508 United States Westlaw flag 1
Perlmutter v Commissioner 44 Tax Cas 382 United Kingdom flag 6
Cincinnati, New Orleans & T P Ry v United States 424 F2d 563; 91 Ct Cl 572 United States Westlaw flag 3
Gordon v Commissioner 37 Tax Cas 986 United Kingdom flag 3
Producers Chemical Co v Commissioner 50 Tax Cas 940 United Kingdom flag 3
Missouri Pacific R Co v Commissioner 22 BTA 267 United States flag 1
71 f2d 953 71 F2d 953; 63 App DC 244 United States Westlaw flag 2
Norfolk Shipbuilding & Drydock Corporation v United States 321 FSupp 222 United States Westlaw flag 4
Great Northern R Co v Commissioner of Internal Revenue (1930) 40 F2d 372 United States circa 1930 Westlaw flag 14
Coors v Commissioner 60 Tax Cas 368 United Kingdom circa 1930 flag 2
Brooks v Commissioner 50 Tax Cas 927 United Kingdom circa 1930 flag 3
Jaffa v United States 198 FSupp 234 United States Westlaw flag 1
Southern Natural Gas Co v United States 412 F2d 1222; (1264-1269) 188 Ct Cl 302 United States circa 1930 Westlaw flag 7
Mitchell v Commissioner 42 Tax Cas 953 United Kingdom circa 1930 flag 3
87 l Ed 2d 1286 87 L Ed 2d 1286 United States circa 1930 LexisNexis flag 1
191 Ct Cl 572 191 Ct Cl 572 United States circa 1930 flag 1
All-Steel Equipment, Inc v Commissioner 54 Tax Cas 1749 United Kingdom circa 1930 flag 4
Great Northern R Co v Commissioner 30 BTA 691 United States circa 1930 flag 2
Gulf, M & NR Co v Commissioner 22 BTA 233 United States circa 1930 flag 2
2 CB 87 2 CB 87 circa 1930 1

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