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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
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
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
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
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
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
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
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
Bethlehem Steel Corporation v Looney	[1989] USCA6 1652	United States Court of Appeals, Sixth Circuit	United States	22 Aug 1989	WorldLII
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
Honodel v Commissioner of the Internal Revenue	722 F2d 1462	United States Court of Appeals, Ninth Circuit	United States	15 Feb 1984	WorldLII		3
Watts v United States	703 F2d 346	United States Court of Appeals, Ninth Circuit	United States	27 Jan 1983	WorldLII		5
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
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
McCabe v Commissioner of Internal Revenue	688 F2d 102	United States Court of Appeals, Second Circuit	United States	22 Jul 1982	WorldLII		1
NCNB Corporation v United States	684 F2d 285	United States Court of Appeals, Fourth Circuit	United States	13 Jul 1982	WorldLII		10
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	651 F2d 942	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1981	WorldLII		3
Pacific Power Light Co v United States	644 F2d 1358	United States Court of Appeals, Ninth Circuit	United States	11 May 1981	WorldLII
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
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
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
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
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
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
Cooper v Commissioner of Internal Revenue	542 F2d 599	United States Court of Appeals, Second Circuit	United States	15 Oct 1976	WorldLII		3
Cagle v Commissioner of Internal Revenue	539 F2d 409	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1976	WorldLII		7
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
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
Weary v United States	510 F2d 435	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1975	WorldLII
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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
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
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
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
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
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
Cooper v Commissioner of Internal Revenue	542 F2d 599	United States Court of Appeals, Second Circuit	United States	15 Oct 1976	WorldLII		3
Cagle v Commissioner of Internal Revenue	539 F2d 409	United States Court of Appeals, Fifth Circuit	United States	22 Sep 1976	WorldLII		7
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
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
Weary v United States	510 F2d 435	United States Court of Appeals, Tenth Circuit	United States	20 Mar 1975	WorldLII
Bodzin v Commissioner of Internal Revenue	509 F2d 679	United States Court of Appeals, Fourth Circuit	United States	20 Jan 1975	WorldLII		4
Snow v Commissioner	416 US 500; 94 SCt 1876; 40 L Ed 2d 336	United States Supreme Court	United States	13 May 1974	WorldLII		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		10
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
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
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		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		74
Brooks v Commissioner of Internal Revenue	424 F2d 116	United States Court of Appeals, Fifth Circuit	United States	8 Apr 1970	WorldLII		5
Perlmutter v Commissioner of Internal Revenue	373 F2d 45	United States Court of Appeals, Tenth Circuit	United States	3 Feb 1967	WorldLII		16
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		25
Orr v United States	343 F2d 553	United States Court of Appeals, Fifth Circuit	United States	29 Mar 1965	WorldLII		8
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		47
American Automobile Ass'n v United States	367 US 687; 81 SCt 1727	United States Supreme Court	United States	9 Oct 1961	WorldLII		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		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		52
Bartels v Birmingham	332 US 126; 91 L Ed 1947; 67 SCt 1547	United States Supreme Court	United States	23 Jun 1947	WorldLII		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		51
Biddle v Commissioner	302 US 573; 82 L Ed 431; 58 SCt 379	United States Supreme Court	United States	10 Jan 1938	WorldLII		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		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		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		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		48
Producers Chemical Co v Commissioner	50 Tax Cas 940		United Kingdom				3
Coors v Commissioner	60 Tax Cas 368		United Kingdom				2
Brooks v Commissioner	50 Tax Cas 927		United Kingdom				3
Perlmutter v Commissioner	44 Tax Cas 382		United Kingdom				6
All-Steel Equipment, Inc v Commissioner	54 Tax Cas 1749		United Kingdom	circa 1978			4
Missouri Pacific R Co v Commissioner	22 BTA 267		United States	circa 1978			1
2 CB 87	2 CB 87			circa 1978			1
Gulf, M & NR Co v Commissioner	22 BTA 233		United States	circa 1978			2
191 Ct Cl 572	191 Ct Cl 572		United States	circa 1978			1
Mitchell v Commissioner	42 Tax Cas 953		United Kingdom	circa 1978			3
Great Northern R Co v Commissioner	30 BTA 691		United States	circa 1978			2
Gordon v Commissioner	37 Tax Cas 986		United Kingdom	circa 1978			3