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Hillsboro Nat Bank v Commissioner   flag  32

460 US 370; 103 SCt 1134; 75 L Ed 2d 130
United States Supreme Court
United States
7th March, 1983

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
John Hancock Financial Services Inc v United States 378 F3d 1302 United States Court of Appeals, Federal Circuit United States 9 Aug 2004 WorldLII flag
Western Co of North America v United States 323 F3d 1024 United States Court of Appeals, Federal Circuit United States 24 Mar 2003 WorldLII flag 4
American Mutual Life Insurance Co and Subsidiaries, Plaintiff-Appellant, v United States, Defendant-Appellee 267 F3d 1344 United States Court of Appeals, Federal Circuit United States 3 Oct 2001 WorldLII flag 4
Patrick E Catalano, Petitioner, v Commissioner of Internal Revenue, Respondent 240 F3d 842 United States Court of Appeals, Ninth Circuit United States 15 Feb 2001 WorldLII flag
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Gold Kist Inc v Commissioner of Internal Revenue 110 F3d 769; 79 AFTR2d 97-2434 United States Court of Appeals, Eleventh Circuit United States 21 Apr 1997 WorldLII flag 3
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996 [1996] HCATrans 298 High Court of Australia Australia - Commonwealth 8 Aug 1996 AustLII flag
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995 [1996] HCATrans 185 High Court of Australia Australia - Commonwealth 17 Apr 1996 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Rowe S160/1995 [1996] HCATrans 168 High Court of Australia Australia - Commonwealth 16 Apr 1996 AustLII flag
Hughes Luce Llp v Commissioner of Internal Revenue 70 F3d 16; 64 USLW 2346; 76 AFTR2d 95-7551 United States Court of Appeals, Fifth Circuit United States 15 Nov 1995 WorldLII flag
Montelepre Systemed Inc v Commissioner of Internal Revenue 956 F2d 496; 69 AFTR2d 92-958 United States Court of Appeals, Fifth Circuit United States 6 May 1992 WorldLII flag 1
Allstate Insurance Co v United States 936 F2d 1271; 68 AFTR2d 91-5001 United States Court of Appeals, Federal Circuit United States 19 Jun 1991 WorldLII flag 4
United States v R Mews 923 F2d 67; 67 AFTR2d 91-529 United States Court of Appeals, Seventh Circuit United States 17 Jan 1991 WorldLII flag 1
Zarin v Commissioner of Internal Revenue 66 AFTR2d 90-5679 United States Court of Appeals, Third Circuit United States 10 Oct 1990 WorldLII flag
Hudspeth v Commissioner of Internal Revenue 914 F2d 1207; 66 AFTR2d 90-5582 United States Court of Appeals, Ninth Circuit United States 13 Sep 1990 WorldLII flag 8
Schwartz Rojas v Commissioner of Internal Revenue 901 F2d 810; 65 AFTR2d 90-1036 United States Court of Appeals, Ninth Circuit United States 26 Apr 1990 WorldLII flag 3
Action Distributing Co Inc v Commissioner of Internal Revenue 876 F2d 534; 64 AFTR2d 89-5016 United States Court of Appeals, Sixth Circuit United States 25 Jul 1989 WorldLII flag
Landreth v Commissioner 859 F2d 643; 62 AFTR2d 88-5641 United States Court of Appeals, Ninth Circuit United States 4 Oct 1988 WorldLII flag 25
Landreth v Commissioner Internal Revenue Service 845 F2d 828; 56 USLW 2643; 61 AFTR2d 88-1051 United States Court of Appeals, Ninth Circuit United States 26 Apr 1988 WorldLII flag 4
Blevins v Waverly Press Inc 829 F2d 1119 United States 16 Sep 1987 WorldLII flag
Randall v Loftsgaarden 478 US 647; 92 L Ed 2d 525; 106 SCt 3143 United States Supreme Court United States 2 Jul 1986 WorldLII flag 69
Austin v Bj Loftsgaarden 768 F2d 949 United States Court of Appeals, Eighth Circuit United States 16 Jul 1985 WorldLII flag 4
Hall v M Johnston E 758 F2d 421 United States Court of Appeals, Ninth Circuit United States 16 Apr 1985 WorldLII flag 2
William Salcer Panfeld Edelman v Envicon Equities Corporation 744 F2d 935 United States Court of Appeals, Second Circuit United States 19 Sep 1984 WorldLII flag 12
Hayden v McDonald 742 F2d 423 United States Court of Appeals, Eighth Circuit United States 28 Aug 1984 WorldLII flag 2
Ward Ward: v United States Department of Labor 726 F2d 516 United States Court of Appeals, Ninth Circuit United States 21 Feb 1984 WorldLII flag 11
Badaracco v Commissioner 464 US 386; 78 L Ed 2d 549; 104 SCt 756 United States Supreme Court United States 17 Jan 1984 WorldLII flag 92
Stewart v Commissioner 714 F2d 977 United States Court of Appeals, Ninth Circuit United States 2 Sep 1983 WorldLII flag 9
Ballou Construction Co Inc v United States [1983] USCA10 103 United States Court of Appeals, Tenth Circuit United States 29 Apr 1983 WorldLII flag
Bliss Dairy Inc v United States 704 F2d 1167 United States Court of Appeals, Ninth Circuit United States 28 Apr 1983 WorldLII flag

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA)
constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Internal Revenue v Van Raden 650 F2d 1046 United States Court of Appeals, Ninth Circuit United States 13 Jul 1981 WorldLII flag 4
Bliss Dairy Inc v United States 645 F2d 19 United States Court of Appeals, Ninth Circuit United States 11 May 1981 WorldLII flag 2
Hillsboro National Bank v Commissioner of Internal Revenue 641 F2d 529 United States Court of Appeals, Seventh Circuit United States 25 Feb 1981 WorldLII flag 2
Ireland v United States 621 F2d 731 United States Court of Appeals, Fifth Circuit United States 15 Jul 1980 WorldLII flag 9
Zaninovich v Commissioner of Internal Revenue 616 F2d 429 United States Court of Appeals, Ninth Circuit United States 3 Apr 1980 WorldLII flag 6
First Trust and Savings Bank of Taylorville v United States 614 F2d 1142 United States Court of Appeals, Seventh Circuit United States 13 Feb 1980 WorldLII flag 5
Rosen v Commissioner of Internal Revenue 611 F2d 942 United States Court of Appeals, First Circuit United States 4 Jan 1980 WorldLII flag 2
Transamerica Trade Co , Inc v McCollum Aviation, Inc 609 F2d 1007 United States Court of Appeals, Fifth Circuit United States 28 Dec 1979 WorldLII flag 15
Putoma Corporation v Commissioner of Internal Revenue 601 F2d 734 United States Court of Appeals, Fifth Circuit United States 27 Aug 1979 WorldLII flag 8
Tennessee-Carolina Transportation Inc v Commissioner of Internal Revenue 582 F2d 378 United States Court of Appeals, Sixth Circuit United States 21 Aug 1978 WorldLII flag 5
Lorillard v Pons 434 US 575; 98 SCt 866; 55 L Ed 2d 40; [1978] Curtis 415 United States Supreme Court United States 22 Feb 1978 WorldLII flag 359
Koch v Alexander 561 F2d 1115 United States Court of Appeals, Fourth Circuit United States 16 Aug 1977 WorldLII flag 10
Midland-Ross Corporation Transferee of Surface Combustion Corporation v United States 485 F2d 110 United States Court of Appeals, Sixth Circuit United States 27 Sep 1973 WorldLII flag 4
Lehnhausen v Lake Shore Auto Parts Co 410 US 356; 35 L Ed 2d 351; 93 SCt 1001 United States Supreme Court United States 26 Mar 1973 WorldLII flag 70
Nugent v United States 409 US 1064; 93 SCt 560; 34 L Ed 2d 518 United States Supreme Court United States 22 Jan 1973 WorldLII flag 46
Connery v United States Kraven 460 F2d 1130 United States Court of Appeals, Third Circuit United States 22 May 1972 WorldLII flag 7
Mayfair Minerals Inc v Commissioner of Internal Revenue 456 F2d 622 United States Court of Appeals, Fifth Circuit United States 7 Mar 1972 WorldLII flag 8
Bear Manufacturing Co v United States 430 F2d 152 United States Court of Appeals, Seventh Circuit United States 25 Aug 1970 WorldLII flag 6
Spitalny v United States 430 F2d 195 United States Court of Appeals, Ninth Circuit United States 29 Jul 1970 WorldLII flag 6
Nash v United States 398 US 1; 90 SCt 1550; 26 L Ed 2d 1 United States Supreme Court United States 18 May 1970 WorldLII flag 10
Miskovsky v United States 414 F2d 954 United States Court of Appeals, Third Circuit United States 14 Aug 1969 WorldLII flag 7
Commissioner of Internal Revenue v D B Anders 414 F2d 1283 United States Court of Appeals, Tenth Circuit United States 6 Aug 1969 WorldLII flag 13
United States v Skelly Oil Co 394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379 United States Supreme Court United States 2 Jun 1969 WorldLII flag 36
Estate Schmidt v Commissioner of Internal Revenue 355 F2d 111 United States Court of Appeals, Ninth Circuit United States 11 Jan 1966 WorldLII flag 4
Commissioner of Internal Revenue v South Lake Farms Inc 324 F2d 837 United States Court of Appeals, Ninth Circuit United States 22 Nov 1963 WorldLII flag 8
Arcadia Savings and Loan Association v Commissioner of Internal Revenue 300 F2d 247 United States Court of Appeals, Ninth Circuit United States 13 Mar 1962 WorldLII flag 12
West Seattle National Bank of Seattle v Commissioner of Internal Revenue 288 F2d 47 United States Court of Appeals, Ninth Circuit United States 27 Feb 1961 WorldLII flag 17
Idaho First National Bank v United States 265 F2d 6 United States Court of Appeals, Ninth Circuit United States 10 Mar 1959 WorldLII flag 6
Campbell v Prothro 209 F2d 331 United States Court of Appeals, Fifth Circuit United States 6 Jan 1954 WorldLII flag 8
Healy v Commissioner 345 US 278; 97 L Ed 1007; 73 SCt 671 United States Supreme Court United States 18 May 1953 WorldLII flag 76
Lexmont Corporation v Commissioner (1953) 20 Tax Cas 185 United Kingdom circa 1953 flag 3
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 flag 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 flag 272
Wisconsin Gas & Elec Co v United States 322 US 526; 88 L Ed 1434; 64 SCt 1106 United States Supreme Court United States 29 May 1944 WorldLII flag 4
Helvering v American Dental Co 318 US 322; 87 L Ed 785; 63 SCt 577 United States Supreme Court United States 1 Mar 1943 WorldLII flag 38
"Tax Benefit Rule Today, The" (1943) 57 Harvard Law Review 129 Harvard Law Review United States circa 1943 HeinOnline / LexisNexis flag 2
Accord, Estate of James N Collins v Commissioner (1942) 46 BTA 765 United States circa 1942 flag 3
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag 243
General Utilities & Operating Co v Helvering 296 US 200; 80 L Ed 154; 56 SCt 185 United States Supreme Court United States 9 Dec 1935 WorldLII flag 53
Welch v Helvering 290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8 United States Supreme Court United States 6 Nov 1933 WorldLII flag 446
Burnet v Sanford & Brooks Co 282 US 359; 75 L Ed 383; 51 SCt 150 United States Supreme Court United States 5 Jan 1931 WorldLII flag 90
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
Kornhauser v United States 276 US 145; 72 L Ed 505; 48 SCt 219 United States Supreme Court United States 20 Feb 1928 WorldLII flag 54
Krajeck v United States 75-1 USTC 9492 United States circa 1935 flag 1
Frysinger v Commissioner 645 F2d 523 United States circa 1935 Westlaw flag 4
Clement v United States 580 F2d 422; 217 Ct Cl 495 United States Westlaw flag 4
Dunn v United States 468 FSupp 991 United States Westlaw flag 4
e g , Siegel v United States 464 F2d 891 United States Westlaw flag 1
Anders v United States 462 F2d 1147; 199 Ct Cl 1; 30 AFTR2d 72-5138 United States Westlaw flag 5
Citizens' Acceptance Corporation v United States 462 F2d 751 United States Westlaw flag 4
Greenblatt v United States 440 US 909; 59 L Ed 2d 457; 99 SCt 1218 United States Supreme Court United States Westlaw flag 74
Boswell v Georgia Power Co 440 US 907; 59 L Ed 2d 454; 99 SCt 1213; 59 L Ed 454 United States Supreme Court United States Westlaw flag 89
410 US 918 410 US 918; 35 L Ed 2d 581; 93 SCt 978 United States Supreme Court United States Westlaw flag 4
405 US 1039; 92 SCt 1307; 31 l Ed 2d 579 405 US 1039; 92 SCt 1307; 31 L Ed 2d 579 United States Supreme Court United States Westlaw flag 5
400 US 1021 400 US 1021; 456 F2d 623; 27 L Ed 2d 632; 91 SCt 582 United States Supreme Court United States Westlaw flag 71
396 US 958 396 US 958; 90 SCt 431; 24 L Ed 2d 422 United States Supreme Court United States Westlaw flag 87
Alice Phelan Sullivan Corporation v United States 381 F2d 399; 180 Ct Cl 659 United States Westlaw flag 18
324 Ne2d 29 324 NE2d 29 United States flag 1
Dobson v Commissioner 320 US 489; 64 SCt 239; 88 L Ed 248 United States Supreme Court United States Westlaw flag 139
Citizens' Acceptance Corporation v United States 320 FSupp 798 United States Westlaw flag 1
S E Evans, Inc v United States 317 FSupp 423 United States Westlaw flag 2
Hawke v Helvering 311 US 658; 85 L Ed 421; 61 SCt 12 United States Supreme Court United States Westlaw flag 9
Williamson v United States 292 F2d 524; 155 Ct Cl 279 United States Westlaw flag 8
Citizens Federal Savings & Loan Association of Cleveland v United States 290 F2d 932; 154 Ct Cl 305 United States Westlaw flag 10
Horwick v CIR 133 F2d 732 United States Westlaw flag 3
Commissioner v United States & International Securities Corporation 130 F2d 894 United States Westlaw flag 1
Helvering v State-Planters Bank & Trust Co 130 F2d 44 United States Westlaw flag 2
National Bank of Commerce v Commissioner 115 F2d 875 United States Westlaw flag 7
S Rossin & Sons , Inc v Commissioner of Internal Revenue 113 F2d 652 United States Westlaw flag 4
Union Trust Co v Commissioner 111 F2d 60 United States Westlaw flag 9
80 Michigan Law Review 1636 80 Michigan Law Review 1636 Michigan Law Review United States HeinOnline / LexisNexis flag 1
Keller v Commissioner 79 Tax Cas 7 United Kingdom flag 2
78 f2d 285 78 F2d 285 United States Westlaw flag 1
Van Raden v Commissioner 71 Tax Cas 1083 United Kingdom flag 4
Haynsworth v Commissioner 68 Tax Cas 703 United Kingdom flag 1
Tennessee-Carolina Transportation, Inc v Commissioner 65 Tax Cas 440 United Kingdom flag 2
Munter v Commissioner 63 Tax Cas 663 United Kingdom flag 4
Tax Benefit of Bliss 62 Boston University Law Review 443 Boston University Law Review United States HeinOnline / LexisNexis flag 1
56 Notre Dame Lawyer 215 56 Notre Dame Lawyer 215 Notre Dame Lawyer United States Westlaw flag 1
56 Harvard Law Review 434 56 Harvard Law Review 434 Harvard Law Review United States HeinOnline / LexisNexis flag 1
Tax Benefit Rule and Sections 332, 334(b)(2) and 336 53 Taxes The Tax Magazine 231 Taxes: The Tax Magazine United States HeinOnline flag 1
Putnam National Bank v Commissioner 50 F2d 158 United States Westlaw flag 1
Lake Shore Auto Parts Co v Korzen 49 Ill2d 137; 273 NE2d 592 United States - Illinois flag 5
e g , Corn Exchange Nat'l Bank & Trust Co v Commissioner 46 BTA 1107 United States flag 1
Application of Tax Benefit Rule in New Case Threatens Certain Liquidations 44 Journal of Taxation 200 Journal of Taxation United States flag 2
e g , Philadelphia National Bank v Rothensies 43 FSupp 923 United States Westlaw flag 1
Estate of Heinz Schmidt v Commissioner 42 Tax Cas 1130 United Kingdom flag 3
Barnett v Commissioner 39 BTA 864 United States flag 2
Block v Commissioner 39 BTA 338 United States flag 8
GM Standifer Construction Corporation v Commissioner 30 BTA 184 United States flag 3
Taxation of Corporations and Shareholders 27 Tax Law Review 215 Tax Law Review United States HeinOnline / Westlaw flag 4
South Dakota Concrete Products Co v Commissioner 26 BTA 1429 United States flag 1
21 Vanderbilt Law Review 995 21 Vanderbilt Law Review 995 Vanderbilt Law Review United States HeinOnline / LexisNexis flag 1
Tax Benefit Rule and Related Problems 20 Taxes The Tax Magazine 473 Taxes: The Tax Magazine United States HeinOnline flag 2
Income Derived From the Recovery of Deductions 19 Taxes The Tax Magazine 29 Taxes: The Tax Magazine United States HeinOnline flag 1
Bad Debts — Deductions and Recoveries 18 Taxes The Tax Magazine 549 Taxes: The Tax Magazine United States HeinOnline flag 1
Excelsior Printing Co v Commissioner 16 BTA 886 United States flag 1
Tax Benefit Doctrine Reexamined 3 Tax Law Review 329 Tax Law Review United States HeinOnline / Westlaw flag 1
Lincoln National Bank v Cullerton United States - Illinois flag
Bank & Trust Co of Arlington Heights v Cullerton United States - Illinois flag
Bittker and Kanner, The Tax Benefit Rule 26 University of California at Los Angeles Law Review 265

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