Hillsboro Nat Bank v Commissioner
|
460 US 370; 103 SCt 1134; 75 L Ed 2d 130
|
United States Supreme Court
|
United States
|
7 Mar 1983
|
WorldLII
|
|
32
|
Foglesong v Commissioner of Internal Revenue
|
691 F2d 848
|
United States Court of Appeals, Seventh Circuit
|
United States
|
20 Jan 1983
|
WorldLII
|
|
2
|
United States v Chesher
|
678 F2d 1353
|
United States Court of Appeals, Ninth Circuit
|
United States
|
9 Jun 1982
|
WorldLII
|
|
37
|
Abatti v Commissioner of Internal Revenue
|
644 F2d 1385
|
United States Court of Appeals, Ninth Circuit
|
United States
|
29 Jul 1981
|
WorldLII
|
|
7
|
Del Mar Engineering Laboratories v Physio-Tronics Inc
|
642 F2d 1167; 209 USPQ 977
|
United States Court of Appeals, Ninth Circuit
|
United States
|
23 Mar 1981
|
WorldLII
|
|
14
|
United States of America v Deblasio Construction, Inc
|
588 F2d 259
|
United States Court of Appeals, Ninth Circuit
|
United States
|
21 Dec 1978
|
WorldLII
|
|
19
|
Drew v United States
|
551 F2d 85
|
United States Court of Appeals, Fifth Circuit
|
United States
|
25 Apr 1977
|
WorldLII
|
|
3
|
Basf Wyandotte Corporation v Commissioner of Internal Revenue
|
532 F2d 530
|
United States Court of Appeals, Sixth Circuit
|
United States
|
4 Mar 1976
|
WorldLII
|
|
7
|
Cir 1976); Rubin v Commissioner
|
6 Tax Cas 1155
|
|
United Kingdom
|
circa 1976
|
|
|
1
|
Nor-Cal Adjusters v Commissioner
|
503 F2d 359
|
United States Court of Appeals, Ninth Circuit
|
United States
|
5 Sep 1974
|
WorldLII
|
|
13
|
Commissioner of Internal Revenue v Transport Manufacturing and Equipment Co Transport Manufacturing and Equipment Co
|
478 F2d 731
|
United States Court of Appeals, Eighth Circuit
|
United States
|
20 Apr 1973
|
WorldLII
|
|
10
|
Rubin v Commissioner of Internal Revenue
|
460 F2d 1216
|
United States Court of Appeals, Second Circuit
|
United States
|
23 May 1972
|
WorldLII
|
|
5
|
Commissioner v First Security Bank of Utah, N A
|
405 US 394; 31 L Ed 2d 318; 92 SCt 1085
|
United States Supreme Court
|
United States
|
21 Mar 1972
|
WorldLII
|
|
33
|
Bingler v Johnson
|
394 US 741; 22 L Ed 2d 695; 89 SCt 1439
|
United States Supreme Court
|
United States
|
23 Apr 1969
|
WorldLII
|
|
93
|
"s Contribution to the Law of Tax Avoidance"
|
(1968) 77 Yale Law Journal 440
|
Yale Law Journal
|
United States
|
circa 1968
|
HeinOnline / Westlaw
|
|
5
|
Wolf III v Commissioner of Internal Revenue
|
357 F2d 483
|
United States Court of Appeals, Ninth Circuit
|
United States
|
4 Mar 1966
|
WorldLII
|
|
2
|
Palmer v Commissioner of Internal Revenue
|
354 F2d 974
|
United States Court of Appeals, First Circuit
|
United States
|
16 Dec 1965
|
WorldLII
|
|
7
|
Alamo Aviation Inc v World Wide Airlines
|
342 F2d 997
|
United States Court of Appeals, Fifth Circuit
|
United States
|
4 May 1965
|
WorldLII
|
|
1
|
(1965) 44 Tax Cas 92
|
(1965) 44 Tax Cas 92
|
|
United Kingdom
|
circa 1965
|
|
|
3
|
Rooney v United States
|
305 F2d 681
|
United States Court of Appeals, Ninth Circuit
|
United States
|
29 Jun 1962
|
WorldLII
|
|
11
|
Lundgren v Freeman
|
307 F2d 104
|
United States Court of Appeals, Ninth Circuit
|
United States
|
27 Jun 1962
|
WorldLII
|
|
92
|
Goldstein v Commissioner of Internal Revenue
|
298 F2d 562
|
United States Court of Appeals, Ninth Circuit
|
United States
|
12 Jan 1962
|
WorldLII
|
|
6
|
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
|
Orvis v Higgins
|
180 F2d 537
|
United States Court of Appeals, Second Circuit
|
United States
|
2 Feb 1950
|
WorldLII
|
|
121
|
United States v Cumberland Public Service Co
|
338 US 451; 94 L Ed 251; 70 SCt 280
|
United States Supreme Court
|
United States
|
9 Jan 1950
|
WorldLII
|
|
99
|
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
|
Holley v United States
|
(1942) 124 F2d 909
|
|
United States
|
circa 1942
|
Westlaw
|
|
9
|
Highway Engineering Construction Co v Hillsborough County
|
304 US 559; 58 SCt 941; 82 L Ed 1527
|
United States Supreme Court
|
United States
|
25 Apr 1938
|
WorldLII
|
|
2
|
Minnesota Tea Co v Helvering
|
302 US 609; 82 L Ed 474; 58 SCt 393
|
United States Supreme Court
|
United States
|
17 Jan 1938
|
WorldLII
|
|
42
|
Gregory v Helvering
|
293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
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
|
|
65
|
United States Trust Co v Anderson
|
(1933) 65 F2d 575
|
|
United States
|
circa 1933
|
Westlaw
|
|
7
|
American Viscose Corporation v Com'r of Int Rev (CCA)
|
(1932) 56 F2d 1033
|
|
United States
|
circa 1932
|
Westlaw
|
|
6
|
Kansas City Southern Ry v Commissioner of Internal Revenue
|
(1931) 52 F2d 372
|
|
United States
|
circa 1931
|
Westlaw
|
|
7
|
National Life Ins Co v United States
|
277 US 508; 72 L Ed 968; 48 SCt 591
|
United States Supreme Court
|
United States
|
4 Jun 1928
|
WorldLII
|
|
19
|
12-1116 f 8
|
12-1116 F 8
|
|
|
circa 1973
|
|
|
1
|
City of Phoenix v Consolidated Water Co
|
415 P2d 866; 101 Ariz 43
|
|
United States - Arizona
|
circa 1973
|
|
|
1
|
340 US 810
|
340 US 810; 95 L Ed 595; 71 SCt 37
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
85
|
320 US 794
|
320 US 794; 64 SCt 262; 88 L Ed 479
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
19
|
316 US 685
|
316 US 685; 86 L Ed 1757; 62 SCt 1276
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
6
|
Channell v Sampson
|
310 US 650; 84 L Ed 1415; 60 SCt 1099
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
49
|
290 US 683
|
290 US 683; 54 SCt 120; 78 L Ed 589
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
5
|
287 US 667; 53 SCt 291; 77 l Ed 575
|
287 US 667; 53 SCt 291; 77 L Ed 575
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
9
|
287 US 615
|
287 US 615; 53 SCt 17; 77 L Ed 534
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
3
|
284 US 612
|
284 US 612; 284 US 676; 52 SCt 131; 76 L Ed 572
|
United States Supreme Court
|
United States
|
circa 1973
|
Westlaw
|
|
11
|
National Sec Corporation v Commissioner
|
137 F2d 600
|
|
United States
|
circa 1973
|
Westlaw
|
|
26
|
Portland Oil Co v Commissioner
|
109 F2d 479; 488 SEC 112
|
|
United States
|
circa 1973
|
Westlaw
|
|
18
|
Commissioner v Meyer
|
104 F2d 155
|
|
United States
|
circa 1973
|
Westlaw
|
|
4
|
Kings County Development Co v Commissioner
|
93 F2d 33
|
|
United States
|
circa 1973
|
Westlaw
|
|
4
|
Accord Baltimore & Ohio R Co v Commissioner
|
78 F2d 460
|
|
United States
|
circa 1973
|
Westlaw
|
|
6
|
Halliburton v Commissioner
|
78 F2d 265
|
|
United States
|
circa 1973
|
Westlaw
|
|
14
|
Achiro v Commissioner
|
77 Tax Cas 881
|
|
United Kingdom
|
|
|
|
6
|
Fox Chevrolet, Inc v Comm'r
|
76 Tax Cas 708
|
|
United Kingdom
|
circa 1973
|
|
|
2
|
Southern Bancorporation v Commissioner
|
67 Tax Cas 1022
|
|
United Kingdom
|
circa 1973
|
|
|
3
|
Commissioner v Sansome
|
60 F2d 931
|
|
United States
|
circa 1973
|
Westlaw
|
|
15
|
57 Taxes The Tax Magazine 946
|
57 Taxes The Tax Magazine 946
|
Taxes: The Tax Magazine
|
United States
|
circa 1973
|
HeinOnline
|
|
1
|
Hallowell v Commissioner
|
56 Tax Cas 600
|
|
United Kingdom
|
circa 1973
|
|
|
3
|
"Musings on Form and Substance in Taxation"
|
49 University of Chicago Law Review 859
|
University of Chicago Law Review
|
United States
|
circa 1973
|
HeinOnline / LexisNexis
|
|
7
|
26 Tax Lawyer 523
|
26 Tax Lawyer 523
|
Tax Lawyer
|
United States
|
circa 1973
|
HeinOnline
|
|
1
|
Pervasive Judicial Doctrines in the Construction of the Internal Revenue Code
|
21 Howard Law Journal 693
|
Howard Law Journal
|
United States
|
circa 1973
|
HeinOnline / LexisNexis
|
|
3
|
Kansas City Southern Railway Co v Commissioner
|
16 BTA 665
|
|
United States
|
circa 1973
|
|
|
2
|