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Azar Nut Co v Commissioner of Internal Revenue   flag  2

931 F2d 314; 59 USLW 2723; 67 AFTR2d 91-987
United States Court of Appeals, Fifth Circuit
United States
15th May, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Andrew Crispo Gallery Inc v Commissioner of Internal Revenue 16 F3d 1336; 73 AFTR2d 94-1201 United States Court of Appeals, Second Circuit United States 22 Feb 1994 WorldLII flag 3
Dial v Commissioner Internal Revenue Service 968 F2d 898; 70 AFTR2d 92-5129 United States Court of Appeals, Ninth Circuit United States 30 Jun 1992 WorldLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Arkansas Best Corporation v Commissioner 485 US 212; 99 L Ed 2d 183; 108 SCt 971 United States Supreme Court United States 7 Mar 1988 WorldLII flag 18
Campbell Taggart Inc v United States 744 F2d 442; 53 USLW 2240 United States Court of Appeals, Fifth Circuit United States 19 Oct 1984 WorldLII flag 5
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 flag 46
Deltide Fishing & Rental Tools, Inc v United States, EDLa (1968) 279 FSupp 661 United States circa 1968 Westlaw flag 2
Corn Products Refining Co v Commissioner 350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29 United States Supreme Court United States 9 Jan 1956 WorldLII flag 165
Dresser Indus v Commissioner 911 F2d 1128 United States circa 1968 Westlaw flag 14
St Louis Bank for Cooperatives v United States 624 F2d 1041; 224 Ct Cl 289 United States Westlaw flag 6
Carter Co v Commissioner 143 F2d 296 United States Westlaw flag 5
Briggs and Classen, Arkansas Best: A Return to the Reasoning of Corn Products 44 Washington and Lee Law Review 1229 Washington and Lee Law Review United States HeinOnline flag 1
26 USC 7482 26 USC 7482 United States Code United States LII (Cornell) flag 240
E g Alamo Broadcasting Co v Commissioner 15 Tax Cas 534 United Kingdom flag 1
Carter-Colton Cigar Co v Commissioner 9 Tax Cas 219 United Kingdom flag 3

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