Tilford v Commissioner of Internal Revenue
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705 F2d 828
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United States Court of Appeals, Sixth Circuit
|
United States
|
27 May 1983
|
WorldLII
|
|
3
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Dawn v Commissioner of Internal Revenue
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675 F2d 1077
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United States Court of Appeals, Ninth Circuit
|
United States
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30 Apr 1982
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WorldLII
|
|
5
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Schleppy v Commissioner
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601 F2d 196
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United States Court of Appeals, Fifth Circuit
|
United States
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23 Aug 1979
|
WorldLII
|
|
5
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[1977-2] CB 2
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[1977-2] CB 2
|
|
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circa 1977
|
|
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1
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Commissioner v Idaho Power Co
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418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397
|
United States Supreme Court
|
United States
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24 Jun 1974
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WorldLII
|
|
50
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United States v Byrum
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408 US 125; 92 SCt 2382; 33 L Ed 2d 238
|
United States Supreme Court
|
United States
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10 Oct 1972
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WorldLII
|
|
25
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United States v Davis
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397 US 301; 90 SCt 1041; 25 L Ed 2d 323
|
United States Supreme Court
|
United States
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27 Apr 1970
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WorldLII
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|
34
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Godart v Commissioner of Internal Revenue
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425 F2d 633
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United States Court of Appeals, Second Circuit
|
United States
|
5 Jan 1970
|
WorldLII
|
|
4
|
Pounds v United States
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372 F2d 342
|
United States Court of Appeals, Fifth Circuit
|
United States
|
19 Jan 1967
|
WorldLII
|
|
5
|
Perlman v Commissioner of Internal Revenue
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252 F2d 890
|
United States Court of Appeals, Second Circuit
|
United States
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4 Mar 1958
|
WorldLII
|
|
1
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[1948-1] CB 2
|
[1948-1] CB 2
|
|
|
circa 1948
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|
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2
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McWilliams v Commissioner
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331 US 694; 91 L Ed 1750; 67 SCt 1477
|
United States Supreme Court
|
United States
|
16 Jun 1947
|
WorldLII
|
|
25
|
[1942-2] CB 3
|
[1942-2] CB 3
|
|
|
circa 1942
|
|
|
1
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Helvering v William Flaccus Oak Leather Co
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313 US 247; 85 L Ed 1310; 61 SCt 878
|
United States Supreme Court
|
United States
|
28 Apr 1941
|
WorldLII
|
|
31
|
[1941-2] CB 9
|
[1941-2] CB 9
|
|
|
circa 1941
|
|
|
1
|
Fairbanks v United States
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306 US 436; 83 L Ed 855; 59 SCt 607
|
United States Supreme Court
|
United States
|
27 Mar 1939
|
WorldLII
|
|
31
|
Cir 1932); Wright v Commissioner
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18 BTA 471
|
|
United States
|
circa 1932
|
|
|
2
|
Eisner v Macomber
|
252 US 189; 64 L Ed 521; 40 SCt 189
|
United States Supreme Court
|
United States
|
16 Apr 1919
|
WorldLII
|
|
236
|
464 US 992
|
464 US 992; 78 L Ed 2d 680; 104 SCt 484
|
United States Supreme Court
|
United States
|
circa 1941
|
Westlaw
|
|
39
|
323 US 802
|
323 US 802; 89 L Ed 640; 65 SCt 562
|
United States Supreme Court
|
United States
|
circa 1941
|
Westlaw
|
|
7
|
154 Docket 85-4062
|
154 Docket 85-4062
|
|
United States - Pennsylvania
|
circa 1941
|
|
|
1
|
153 f2d 301
|
153 F2d 301
|
|
United States
|
circa 1941
|
Westlaw
|
|
3
|
Budd International Corporation v Commissioner of Internal Revenue
|
143 F2d 784
|
|
United States
|
|
Westlaw
|
|
6
|
General Securities Co v Commissioner
|
123 F2d 192
|
|
United States
|
|
Westlaw
|
|
2
|
Frantz v Commissioner
|
83 Tax Cas 162
|
|
United Kingdom
|
|
|
|
3
|
Tilford v Commissioner
|
75 Tax Cas 134
|
|
United Kingdom
|
|
|
|
3
|
Commissioner v Hadley
|
75 F2d 485
|
|
United States
|
|
Westlaw
|
|
1
|
Scherman v Commissioner
|
74 F2d 742
|
|
United States
|
|
Westlaw
|
|
1
|
Smith v Commissioner
|
66 Tax Cas 622
|
|
United Kingdom
|
|
|
|
4
|
59 f2d 395
|
59 F2d 395
|
|
United States
|
|
Westlaw
|
|
2
|
"Sale or Exchange"
|
53 Columbia Law Review 976
|
Columbia Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
Godart v Commissioner
|
51 Tax Cas 937
|
|
United Kingdom
|
|
|
|
3
|
Downer v Commissioner
|
48 Tax Cas 86
|
|
United Kingdom
|
|
|
|
5
|
47 f2d 871
|
47 F2d 871
|
|
United States
|
|
Westlaw
|
|
1
|
Budd International Corporation v Commissioner
|
45 BTA 737
|
|
United States
|
|
|
|
3
|
Miller v Commissioner
|
45 BTA 292
|
|
United States
|
|
|
|
4
|
34 Taxes The Tax Magazine 675
|
34 Taxes The Tax Magazine 675
|
Taxes: The Tax Magazine
|
United States
|
|
HeinOnline
|
|
1
|
Clement v Commissioner
|
30 BTA 757
|
|
United States
|
|
|
|
1
|
26 USC 1244
|
26 USC 1244
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
3
|
26 USC 165
|
26 USC 165
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
65
|
26 USC 83
|
26 USC 83
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
8
|
City Builders Finance Co v Commissioner
|
21 BTA 800
|
|
United States
|
|
|
|
1
|
Burdick, Executrix v Commissioner
|
20 BTA 742
|
|
United States
|
|
|
|
3
|
Estate of Foster v Commissioner
|
9 Tax Cas 930
|
|
United Kingdom
|
|
|
|
4
|
Eskimo Pie Corporation v Commissioner
|
4 Tax Cas 669
|
|
United Kingdom
|
|
|
|
4
|