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Frank Lyon Co v United States     100

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Boulware v United States	[2008] USSC 9	United States Supreme Court	United States	3 Mar 2008	WorldLII
Cemco Investors v USA	[2008] USCA7 24	United States Court of Appeals, Seventh Circuit	United States	7 Feb 2008	WorldLII
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Arevalo v Commissioner of Internal Revenue	469 F3d 436	United States Court of Appeals, Fifth Circuit	United States	7 Nov 2006	WorldLII
Coltec Industries Inc v United States	454 F3d 1340	United States Court of Appeals, Federal Circuit	United States	12 Jul 2006	WorldLII		3
Black Decker Corporation v United States	436 F3d 431	United States Court of Appeals, Fourth Circuit	United States	2 Feb 2006	WorldLII		2
Dow Chemical Co v United States	435 F3d 594	United States Court of Appeals, Sixth Circuit	United States	23 Jan 2006	WorldLII		2
Re: Comdisco Inc Appeal Of: Downey Savings and Loan Association Fa	434 F3d 963	United States Court of Appeals, Seventh Circuit	United States	17 Jan 2006	WorldLII
Senda v Commissioner of Internal Revenue	433 F3d 1044	United States Court of Appeals, Eighth Circuit	United States	6 Jan 2006	WorldLII
United Airlines Inc v Hsbc Bank Usa Na	416 F3d 609	United States Court of Appeals, Seventh Circuit	United States	23 Aug 2005	WorldLII		2
Re Dibarr Pty Ltd and FCT	[2004] AATA 1030; 57 ATR 1183	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII		4
Commissioner of Internal Revenue v The Estate of Benigno P Toda, Jr	[2004] PHSC 956	Supreme Court of the Philippines	Philippines	14 Sep 2004	AsianLII
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
American Electric Power Co Inc v United States	326 F3d 737	United States Court of Appeals, Sixth Circuit	United States	28 Apr 2003	WorldLII		1
Rumsfeld v United Technologies Corporation	315 F3d 1361	United States Court of Appeals, Federal Circuit	United States	15 Jan 2003	WorldLII		5
Cm Holdings Inc v Cm Cm	301 F3d 96	United States Court of Appeals, Third Circuit	United States	16 Aug 2002	WorldLII		4
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Coggin Automotive Corporation v Commissioner of Internal Revenue	292 F3d 1326	United States Court of Appeals, Eleventh Circuit	United States	6 Jun 2002	WorldLII		4
In Re: Boston Regional Medical Center, Inc	291 F3d 111	United States Court of Appeals, Eleventh Circuit	United States	28 Feb 2002	WorldLII		1
Rogers v United States	281 F3d 1108	United States Court of Appeals, Tenth Circuit	United States	22 Feb 2002	WorldLII		4
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	277 F3d 778	United States Court of Appeals, Fifth Circuit	United States	28 Dec 2001	WorldLII		4
Midamerican Energy Co, Appellant, v Commissioner of Internal Revenue, Appellee	271 F3d 740	United States Court of Appeals, Eighth Circuit	United States	15 Nov 2001	WorldLII		1
Am Express Co v United States	262 F3d 1376	United States Court of Appeals, Federal Circuit	United States	23 Aug 2001	WorldLII		18
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	254 F3d 1014	United States Court of Appeals, Eleventh Circuit	United States	20 Jun 2001	WorldLII		7
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant	253 F3d 350	United States Court of Appeals, Eighth Circuit	United States	14 Jun 2001	WorldLII		4
Thomas F Grojean and Therese Grojean, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondents-Appellees	248 F3d 572	United States Court of Appeals, Seventh Circuit	United States	13 Apr 2001	WorldLII		3
Central Green Co, a California Ltd Partnership, Plaintiff-Appellant, v United States of America; Madera Irrigation District, Defendants-Appellees	243 F3d 1212	United States Court of Appeals, Tenth Circuit	United States	13 Mar 2001	WorldLII		1
Inc , a Partner Other Than the Tax Matters Partner, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	200 F3d 1268	United States Court of Appeals, Tenth Circuit	United States	27 Dec 1999	WorldLII		7
True v United States	190 F3d 1165	United States Court of Appeals, Tenth Circuit	United States	9 Sep 1999	WorldLII		7
Edwards v Your Credit Inc	148 F3d 427	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1998	WorldLII		4
Geftman v Commissioner of Internal Revenue	154 F3d 61; 82 AFTR2d 98-5617	United States Court of Appeals, Third Circuit	United States	10 Aug 1998	WorldLII		4
Pahl v Commissioner of Internal Revenue	150 F3d 1124; 82 AFTR2d 98-5418	United States Court of Appeals, Ninth Circuit	United States	29 Jul 1998	WorldLII		6
Campbells Hardware & Timber Pty Ltd v CSD	[1998] QCA 16	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Feb 1998	AustLII		1
United States v Adlman	134 F3d 1194; 81 AFTR2d 98-820	United States Court of Appeals, Second Circuit	United States	13 Feb 1998	WorldLII		9
Harbor Bancorp Subsidiaries v Commissioner of Internal Revenue	115 F3d 722; 80 AFTR2d 97-5667	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1997	WorldLII		9
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Andrew Crispo Gallery Inc v Commissioner of Internal Revenue	86 F3d 42; 77 AFTR2d 96-2517	United States Court of Appeals, Second Circuit	United States	13 Jun 1996	WorldLII
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Sacks v Commissioner	69 F3d 982; 64 USLW 2300; 76 AFTR2d 95-7138	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1995	WorldLII		17
Idaho Ambucare Center Inc v United States	57 F3d 752; 75 AFTR2d 95-2635	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1995	WorldLII		4
Nebraska Dept of Revenue v Loewenstein	513 US 123; 130 L Ed 2d 470; 115 SCt 557	United States Supreme Court	United States	12 Dec 1994	WorldLII		3
Wellons v Commissioner of Internal Revenue	31 F3d 569; 74 AFTR2d 94-5615	United States Court of Appeals, Seventh Circuit	United States	4 Aug 1994	WorldLII
United States v Fleming	19 F3d 1325	United States Court of Appeals, Tenth Circuit	United States	23 Mar 1994	WorldLII		14
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII		1
Horn v Commissioner of Internal Revenue	968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	26 Jun 1992	WorldLII		3
Jackson v Commissioner of Internal Revenue	966 F2d 598; 70 AFTR2d 92-5024	United States Court of Appeals, Tenth Circuit	United States	10 Jun 1992	WorldLII		5
Laverne v Commissioner Internal Revenue Service	[1992] USCA9 463	United States Court of Appeals, Ninth Circuit	United States	2 Mar 1992	WorldLII
Bohrer v Commissioner of Internal Revenue	945 F2d 344; 68 AFTR2d 91-5672	United States Court of Appeals, Tenth Circuit	United States	19 Sep 1991	WorldLII		7
Rexnord Inc v United States	940 F2d 1094; 68 AFTR2d 91-5449	United States Court of Appeals, Seventh Circuit	United States	21 Aug 1991	WorldLII		3
Cd Hunt v Commissioner of Internal Revenue	938 F2d 466; 68 AFTR2d 91-5152	United States Court of Appeals, Fourth Circuit	United States	5 Aug 1991	WorldLII		5
United States v Schmidt	935 F2d 1440; 68 AFTR2d 91-5005	United States Court of Appeals, Fourth Circuit	United States	15 Jul 1991	WorldLII		23
In Re Continental Airlines Inc et Als Continental Airlines Inc	932 F2d 282	United States Court of Appeals, Third Circuit	United States	30 May 1991	WorldLII		10
Upham v Commissioner of Internal Revenue	923 F2d 1328; 67 AFTR2d 91-481	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1991	WorldLII		3
Lebowitz v Commissioner of Internal Revenue	917 F2d 1314; 66 AFTR2d 90-5866	United States Court of Appeals, Second Circuit	United States	1 Nov 1990	WorldLII		1
Spicer Accounting Inc v United States	918 F2d 90; 66 AFTR2d 90-5806	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1990	WorldLII		8
Jacobson v Commissioner of Internal Revenue	915 F2d 832; 66 AFTR2d 90-5685	United States Court of Appeals, Second Circuit	United States	5 Oct 1990	WorldLII		12
Hines v United States S Hines B	912 F2d 736; 66 AFTR2d 90-5483	United States Court of Appeals, Fourth Circuit	United States	4 Sep 1990	WorldLII		3
Casebeer v Commissioner of Internal Revenue	909 F2d 1360; 66 AFTR2d 90-5361	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1990	WorldLII		14
Shriver v Commissioner of Internal Revenue	899 F2d 724; 65 AFTR2d 90-994	United States Court of Appeals, Eighth Circuit	United States	16 May 1990	WorldLII		4
James Af v Commissioner of Internal Revenue	899 F2d 905; 65 AFTR2d 90-1045	United States Court of Appeals, Tenth Circuit	United States	26 Mar 1990	WorldLII		11
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII		3
Merryman v Commissioner of Internal Revenue	873 F2d 879; 64 AFTR2d 89-5009	United States Court of Appeals, Fifth Circuit	United States	30 May 1989	WorldLII		6
Massengill v Commissioner of Internal Revenue	876 F2d 616; 63 AFTR2d 89-1477	United States Court of Appeals, Eighth Circuit	United States	25 May 1989	WorldLII		11
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Kirchman v Commissioner of Internal Revenue	862 F2d 1486; 63 AFTR2d 89-588	United States Court of Appeals, Eleventh Circuit	United States	11 Jan 1989	WorldLII		23
Paccar Inc v Commissioner Internal Revenue Service	849 F2d 393; 62 AFTR2d 88-5021	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1988	WorldLII		13
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
United States v Kilpatrick	821 F2d 1456	United States Court of Appeals, Tenth Circuit	United States	19 Aug 1987	WorldLII		23
Marvin Nelson, Inc v Commissioner	820 F2d 1543; 60 AFTR2d 87-5272	United States Court of Appeals, Ninth Circuit	United States	8 Jul 1987	WorldLII		15
Smith v Mann	[1987] USCA4 852	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1987	WorldLII
Estate Baron v Commissioner of Internal Revenue	798 F2d 65; 58 AFTR2d 86-5688	United States Court of Appeals, Second Circuit	United States	12 Aug 1986	WorldLII		10
Freesen v Commissioner of Internal Revenue	798 F2d 195; 58 AFTR2d 86-5542	United States Court of Appeals, Seventh Circuit	United States	8 Aug 1986	WorldLII		2
Comdisco Inc v United States	756 F2d 569; 55 AFTR2d 85-1006	United States Court of Appeals, Seventh Circuit	United States	6 Mar 1985	WorldLII		11
United States v Quinones	749 F2d 1483; 55 AFTR2d 85-608	United States Court of Appeals, Eleventh Circuit	United States	8 Jan 1985	WorldLII		1
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII		38
Bradley v United States	730 F2d 718	United States Court of Appeals, Eleventh Circuit	United States	23 Apr 1984	WorldLII		2
Urbanek v United States	731 F2d 870	United States Court of Appeals, Federal Circuit	United States	6 Apr 1984	WorldLII		1
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
Swift Dodge v Commissioner of Internal Revenue	692 F2d 651	United States Court of Appeals, Ninth Circuit	United States	19 Nov 1982	WorldLII		6
Beck v Commissioner of Internal Revenue	678 F2d 818	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1982	WorldLII		10
Hilton v Commissioner of Internal Revenue	671 F2d 316	United States Court of Appeals, Ninth Circuit	United States	8 Mar 1982	WorldLII		6
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Gray v Commissioner of Internal Revenue	642 F2d 320	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1981	WorldLII
Rose v United States	640 F2d 1030	United States Court of Appeals, Ninth Circuit	United States	12 Mar 1981	WorldLII		1
Telephone Co Inc v United States	638 F2d 227	United States Court of Appeals, Tenth Circuit	United States	15 Jan 1981	WorldLII		3
Watson v Commissioner of Internal Revenue	613 F2d 594	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1980	WorldLII		5
Murry v Commissioner of Internal Revenue	601 F2d 892	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1979	WorldLII		1
Falkoff v Commissioner of Internal Revenue	604 F2d 1045	United States Court of Appeals, Seventh Circuit	United States	30 Aug 1979	WorldLII		3
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
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
Conway County Farmers Association v United States	588 F2d 592	United States Court of Appeals, Eighth Circuit	United States	6 Dec 1978	WorldLII		9
Singleton v Commissioner of Internal Revenue	439 US 940; 58 L Ed 2d 335; 99 SCt 335	United States Supreme Court	United States	30 Oct 1978	WorldLII		13
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
Bridging the Book-Tax Accounting Gap	(2005) 115 Yale Law Journal 680	Whitaker, Celia	United States	1 Jan 2005	WorldLII
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Orow, Nabil F	Australia	circa 1998	AustLII		6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sun Oil Co Dx v Commissioner of Internal Revenue	562 F2d 258	United States Court of Appeals, Third Circuit	United States	29 Nov 1977	WorldLII		7
Estate of Franklin v Commissioner	544 F2d 1045	United States Court of Appeals, Ninth Circuit	United States	1 Nov 1976	WorldLII		42
Cubic Corporation v United States	541 F2d 829	United States Court of Appeals, Ninth Circuit	United States	20 Aug 1976	WorldLII		1
Frank Lyon Co v United States	536 F2d 746	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1976	WorldLII		3
(1975) 36 Aftr2d 75-5059	(1975) 36 AFTR2d 75-5059; 75-2 USTC 9545		United States	circa 1975			1
Northwest Acceptance Corporation v Commissioner of Internal Revenue	500 F2d 1222	United States Court of Appeals, Ninth Circuit	United States	24 Jul 1974	WorldLII		4
American Realty Trust v United States	498 F2d 1194	United States Court of Appeals, Fourth Circuit	United States	24 Jun 1974	WorldLII		7
Central Tablet Mfg Co v United States	417 US 673; 94 SCt 2516; 41 L Ed 2d 398	United States Supreme Court	United States	19 Jun 1974	WorldLII		14
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
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
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
First Agricultural Nat Bank v Tax Comm'n	392 US 339; 20 L Ed 2d 1138; 88 SCt 2173	United States Supreme Court	United States	17 Jun 1968	WorldLII		33
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
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
World Publishing Co v Commissioner of Internal Revenue	299 F2d 614	United States Court of Appeals, Eighth Circuit	United States	21 Feb 1962	WorldLII		12
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Breece Veneer and Panel Co v Commissioner of Internal Revenue	232 F2d 319	United States Court of Appeals, Seventh Circuit	United States	26 Apr 1956	WorldLII		10
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Helvering v F & R Lazarus & Co	308 US 252; 84 L Ed 226; 60 SCt 209	United States Supreme Court	United States	4 Dec 1939	WorldLII		61
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
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Butz v Economou	429 US 1089; 51 L Ed 2d 534; 97 SCt 1097	United States Supreme Court	United States	circa 1932	Westlaw		13
cert denied	389 US 858; 19 L Ed 2d 123	United States Supreme Court	United States	circa 1932	Westlaw		42
LTV Corporation v Commissioner	63 Tax Cas 39		United Kingdom				1
Northwest Acceptance Corporation v Commissioner of Internal Revenue	58 Tax Cas 836		United Kingdom				3
Comment, Sale and Leaseback Transactions	52 New York University Law Review 672	New York University Law Review	United States		HeinOnline / LexisNexis		1
50 Tax Cas 782	50 Tax Cas 782		United Kingdom				1
Levinson v Commissioner of Internal Revenue	45 Tax Cas 380		United Kingdom				1
45 Journal of Taxation 146	45 Journal of Taxation 146	Journal of Taxation	United States				1
2 Real Estate Law Journal 664	2 Real Estate Law Journal 664	Real Estate Law Journal	United States				1