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Stearns-Roger Corporation v United States     8

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Amerco Inc v Commissioner Internal Revenue Service	979 F2d 162; 61 USLW 2311; 70 AFTR2d 92-6048	United States Court of Appeals, Ninth Circuit	United States	5 Nov 1992	WorldLII		5
Beech Aircraft Corporation v United States	797 F2d 920; 58 AFTR2d 86-5548	United States Court of Appeals, Tenth Circuit	United States	6 Aug 1986	WorldLII		8
Clougherty Packing Co v Commissioner of Internal Revenue	811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668	United States Court of Appeals, Ninth Circuit	United States	3 Mar 1987	WorldLII		10
Humana Inc v Commissioner of Internal Revenue	881 F2d 247; 64 AFTR2d 89-5142	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1989	WorldLII		8
Malone Hyde Inc v Commissioner of Internal Revenue	62 F3d 835; 76 AFTR2d 95-5952	United States Court of Appeals, Sixth Circuit	United States	18 Aug 1995	WorldLII		1
Northern Indiana Public Service Co v Commissioner of Internal Revenue	115 F3d 506; 79 AFTR2d 97-2862	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1997	WorldLII		7
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII		8

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Captive Insurance Companies: Do They Provide Insurance"	[1996] VUWLawRw 38	McCulloch, Stewart	New Zealand	circa 1996	NZLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Carnation Co v Commissioner of Internal Revenue	640 F2d 1010; 81-1 USTC 9263	United States Court of Appeals, Ninth Circuit	United States	13 May 1981	WorldLII		12
Clougherty Packing Co v Commissioner	84 Tax Cas 948		United Kingdom				6
Helvering v Le Gierse	312 US 531; (1941) 41-1 USTC 10; 85 L Ed 996; 61 SCt 646	United States Supreme Court	United States	3 Mar 1941	WorldLII		42
Id; Stearns-Roger Corporation v United States	577 FSupp 833		United States		Westlaw		3
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Spring Canyon Coal Co v Commissioner	43 F2d 78		United States		Westlaw		10
Steere Tank Lines Inc v United States	577 F2d 279	United States Court of Appeals, Fifth Circuit	United States	28 Jul 1978	WorldLII		5
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16