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Commissioner v Kowalski   flag  25

434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252
United States Supreme Court
United States
29th November, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Boyd Group and Subsidiaries, Petitioner-Appellant, v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee California Hotel & Casino and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 83 AFTR2d 99-2354 United States Court of Appeals, Ninth Circuit United States 12 May 1999 WorldLII flag
FSM Social Sec Admin v Kingtex (FSM), Inc (I) [1995] FMSC 39; 7 FSM Intrm 280 Supreme Court of Federated States of Micronesia Federated States of Micronesia 15 Sep 1995 PacLII flag 3
Collins v Commissioner of Internal Revenue 3 F3d 625; 72 AFTR2d 93-5838 United States Court of Appeals, Second Circuit United States 30 Aug 1993 WorldLII flag 1
Adkins v United States 882 F2d 1078; 64 AFTR2d 89-5424 United States Court of Appeals, Sixth Circuit United States 15 Aug 1989 WorldLII flag 1
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
Soler v G & U Inc 833 F2d 1104 United States Court of Appeals, Second Circuit United States 24 Nov 1987 WorldLII flag 1
Brook Inc v Commissioner of Internal Revenue 799 F2d 833; 55 USLW 2134; 58 AFTR2d 86-5628 United States Court of Appeals, Second Circuit United States 21 Aug 1986 WorldLII flag 10
United States of America Gary Schaffner [1985] USCA6 1631 United States Court of Appeals, Sixth Circuit United States 22 Nov 1985 WorldLII flag
Weissman v Commissioner of Internal Revenue 751 F2d 512; 53 USLW 2352; 55 AFTR2d 85-539; 83 ALRFed 677 United States Court of Appeals, Second Circuit United States 20 Dec 1984 WorldLII flag 6
Drucker v Commissioner of Internal Revenue 715 F2d 67 United States Court of Appeals, Second Circuit United States 19 Aug 1983 WorldLII flag 7
Wl Hardee v United States 708 F2d 661 United States Court of Appeals, Federal Circuit United States 11 May 1983 WorldLII flag 3
Frank Diehl Farms v Secretary of Labor 696 F2d 1325 United States Court of Appeals, Eleventh Circuit United States 3 Feb 1983 WorldLII flag 13
United States v Lawson 670 F2d 923 United States Court of Appeals, Tenth Circuit United States 26 Mar 1982 WorldLII flag 24
Cappuccilli v Commissioner of Internal Revenue 668 F2d 138 United States Court of Appeals, Second Circuit United States 29 Dec 1981 WorldLII flag
Cox v Chaco 650 F2d 174 United States Court of Appeals, Ninth Circuit United States 22 Jun 1981 WorldLII flag
Rowan Companies, Inc v United States 452 US 247; 68 L Ed 2d 814; 101 SCt 2288 United States Supreme Court United States 8 Jun 1981 WorldLII flag 67
HCSC-Laundry v United States 450 US 1; 67 L Ed 2d 1; 101 SCt 836 United States Supreme Court United States 23 Feb 1981 WorldLII flag 28
Rowan Companies Inc v United States 624 F2d 701 United States Court of Appeals, Fifth Circuit United States 22 Aug 1980 WorldLII flag 1
Federation Pharmacy Services Inc v Commissioner of Internal Revenue 625 F2d 804 United States Court of Appeals, Eighth Circuit United States 11 Jul 1980 WorldLII flag 6
Sibla v Commissioner 611 F2d 1260 United States Court of Appeals, Ninth Circuit United States 7 Jan 1980 WorldLII flag 16
Coombs v Commissioner of Internal Revenue 608 F2d 1269 United States Court of Appeals, Ninth Circuit United States 23 Nov 1979 WorldLII flag 4
United States v Garber 607 F2d 92 United States Court of Appeals, Fifth Circuit United States 19 Nov 1979 WorldLII flag 36
Lettie Pate Whitehead Foundation Inc v United States 606 F2d 534 United States Court of Appeals, Fifth Circuit United States 13 Nov 1979 WorldLII flag 4
White Trucking Co Inc v Commissioner of Internal Revenue 601 F2d 867 United States Court of Appeals, Fifth Circuit United States 30 Aug 1979 WorldLII flag 9
Central Illinois Public Service Co v United States 435 US 21; 98 SCt 917; 55 L Ed 2d 82 United States Supreme Court United States 28 Feb 1978 WorldLII flag 22

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kowalski v Commissioner of Internal Revenue 544 F2d 686 United States Court of Appeals, Third Circuit United States 11 Nov 1976 WorldLII flag 3
Wilson v United States 412 F2d 694 United States Court of Appeals, First Circuit United States 24 Jun 1969 WorldLII flag 10
United States v Correll 389 US 299; 19 L Ed 2d 537; 88 SCt 445 United States Supreme Court United States 11 Dec 1967 WorldLII flag 159
United States v M Keeton L 383 F2d 429 United States Court of Appeals, Tenth Circuit United States 10 Oct 1967 WorldLII flag 7
United States v Morelan 356 F2d 199 United States Court of Appeals, Eighth Circuit United States 4 Feb 1966 WorldLII flag 13
United States v Barrett 321 F2d 911 United States Court of Appeals, Fifth Circuit United States 27 Aug 1963 WorldLII flag 10
Hanson v Commissioner of Internal Revenue 298 F2d 391 United States Court of Appeals, Eighth Circuit United States 16 Jan 1962 WorldLII flag 7
Magness v Commissioner of Internal Revenue 247 F2d 740 United States Court of Appeals, Fifth Circuit United States 13 Aug 1957 WorldLII flag 6
Commissioner of Internal Revenue v LoBue 351 US 243; 100 L Ed 1142; 76 SCt 800 United States Supreme Court United States 28 May 1956 WorldLII flag 86
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Diamond v R Sturr Bruen 221 F2d 264 United States Court of Appeals, Second Circuit United States 16 Dec 1954 WorldLII flag 9
Saunders v Commissioner of Internal Revenue 215 F2d 768 United States Court of Appeals, Third Circuit United States 22 Sep 1954 WorldLII flag 17
Van Rosen v Commissioner (1951) 17 Tax Cas 834 United Kingdom circa 1951 flag 8
Commissioner of Internal Revenue v Jacobson 336 US 28; 7 ALR 2d 857; 93 L Ed 477; 69 SCt 358 United States Supreme Court United States 17 Jan 1949 WorldLII flag 88
[1943] Treas Regs 118 [1943] Treas Regs 118 United States circa 1943 flag 2
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag 224
Helvering v Winmill 305 US 79; 83 L Ed 52; 59 SCt 45 United States Supreme Court United States 7 Nov 1938 WorldLII flag 89
Helvering v Midland Mut Life Ins Co 300 US 216; 81 L Ed 612; 57 SCt 423 United States Supreme Court United States 15 Feb 1937 WorldLII flag 21
Douglas v Willcuts 296 US 1; 80 L Ed 3; 56 SCt 59 United States Supreme Court United States 11 Nov 1935 WorldLII flag 52
Helvering v Stockholms Enskilda Bank 293 US 84; 79 L Ed 211; 55 SCt 50 United States Supreme Court United States 5 Nov 1934 WorldLII flag 65
Irwin v Gavit 268 US 161; 69 L Ed 897; 45 SCt 475 United States Supreme Court United States 27 Apr 1925 WorldLII flag 43
Jones v United States (1925) 60 Ct Cl 552 United States circa 1925 flag 11
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
430 US 944 430 US 944; 51 L Ed 2d 791; 97 SCt 1577 United States Supreme Court United States circa 1919 Westlaw flag 8
Skender v US 355 US 931; 2 L Ed 2d 414; 78 SCt 412 United States Supreme Court United States Westlaw flag 31
Diamond v Sturr, DCNDNY 116 FSupp 28 United States Westlaw flag 2
75 SCt 475-476 75 SCt 475-476 United States Westlaw flag 1
Kowalski v Commissioner 65 Tax Cas 44 United Kingdom flag 3
Ghastin v Commissioner 60 Tax Cas 264 United Kingdom flag 1
Benaglia v Commissioner 36 BTA 838; 839-840 Ohio Dec 915 United States flag 5
Romer v Commissioner 28 Tax Cas 1228 United Kingdom flag 3
Dietz v Commissioner 25 Tax Cas 1255 United Kingdom flag 1
Doran v Commissioner 21 Tax Cas 374 United Kingdom flag 3
Hyslope v Commissioner 21 Tax Cas 131 United Kingdom flag 9

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