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Cottage Savings Assn v Commissioner   flag  47

499 US 554; 113 L Ed 2d 589; 111 SCt 1503
United States Supreme Court
United States
17th April, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cox vs Cir [2008] USCA10 1 United States Court of Appeals, Tenth Circuit United States 30 Jan 2008 WorldLII flag
McNamee v Department of Treasury Internal Revenue Service 05-6151 488 F3d 100 United States Court of Appeals, Second Circuit United States 23 May 2007 WorldLII flag 1
Arnett v Commissioner of Internal Revenue 473 F3d 790 United States Court of Appeals, Seventh Circuit United States 16 Jan 2007 WorldLII flag 1
Scanlon White Inc v Commissioner Internal Revenue 472 F3d 1173 United States Court of Appeals, Tenth Circuit United States 19 Dec 2006 WorldLII flag 2
Kohler Co v United States 468 F3d 1032 United States Court of Appeals, Seventh Circuit United States 20 Nov 2006 WorldLII flag
Emerson Electric Supply Co v Estes Express Lines Corporation 451 F3d 179 United States Court of Appeals, Third Circuit United States 16 Jun 2006 WorldLII flag
Reimels v Commissioner of Internal Revenue 436 F3d 344 United States Court of Appeals, Second Circuit United States 31 Jan 2006 WorldLII flag
United States v Mooney 425 F3d 1093 United States Court of Appeals, Eighth Circuit United States 10 Oct 2005 WorldLII flag 4
American Bankers Insurance Group v United States 408 F3d 1328 United States Court of Appeals, Eleventh Circuit United States 10 May 2005 WorldLII flag 7
Davis v Commissioner of Internal Revenue 394 F3d 1294 United States Court of Appeals, Ninth Circuit United States 24 Jan 2005 WorldLII flag
Horton 387 F3d 426 United States Court of Appeals, Fifth Circuit United States 5 Oct 2004 WorldLII flag 4
Hospital Corporation of America Subsidiaries v Commissioner of Internal Revenue 348 F3d 136 United States Court of Appeals, Sixth Circuit United States 17 Feb 2004 WorldLII flag 3
Raymond v United States 355 F3d 107 United States Court of Appeals, Second Circuit United States 13 Jan 2004 WorldLII flag 2
O'shaughnessy Ig v Commissioner of Internal Revenue 332 F3d 1125 United States Court of Appeals, Eighth Circuit United States 13 Jun 2003 WorldLII flag
Boeing Co v United States 537 US 437; 123 SCt 1099 United States Supreme Court United States 4 Mar 2003 WorldLII flag 3
Firstar Bank, NA v Faul 253 F3d 982 United States Court of Appeals, Seventh Circuit United States 13 Jun 2001 WorldLII flag 8
United States v Cleveland Indians Baseball Co 532 US 200; 149 L Ed 2d 401; 121 SCt 1433 United States Supreme Court United States 17 Apr 2001 WorldLII flag 46
General Electric Co and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 245 F3d 149 United States Court of Appeals, Second Circuit United States 2 Apr 2001 WorldLII flag 3
LTV STEEL Co, INC , Plaintiff-Appellee, v UNITED STATES, Defendant-Appellant 215 F3d 1275 United States Court of Appeals, Federal Circuit United States 12 Jun 2000 WorldLII flag
Williams v Taylor 529 US 420; 146 L Ed 2d 435; 120 SCt 1479 United States Supreme Court United States 18 Apr 2000 WorldLII flag 200
Bryant v Avado Brands, Inc 187 F3d 1271 United States Court of Appeals, Eleventh Circuit United States 3 Sep 1999 WorldLII flag 30
Comshare Inc Sec Litig 183 F3d 542 United States Court of Appeals, Sixth Circuit United States 23 Aug 1999 WorldLII flag 43
Fran Corporation v United States 164 F3d 814; 83 AFTR2d 99-621 United States Court of Appeals, Second Circuit United States 21 Jan 1999 WorldLII flag 7
Acm Partnership v Commissioner of Internal Revenue 157 F3d 231; 82 AFTR2d 98-6682 United States Court of Appeals, Third Circuit United States 13 Oct 1998 WorldLII flag 12
Craddock United States Internal Revenue Service v Craddock 149 F3d 1249; 82 AFTR2d 98-5439 United States Court of Appeals, Tenth Circuit United States 28 Jul 1998 WorldLII flag 3
Atlantic Mut Ins Co v Commissioner 523 US 382; 140 L Ed 2d 542; 118 SCt 1413 United States Supreme Court United States 21 Apr 1998 WorldLII flag 18
Jeppsen v Commissioner of Internal Revenue 128 F3d 1410; 80 AFTR2d 97-7710 United States Court of Appeals, Tenth Circuit United States 31 Oct 1997 WorldLII flag 2
Indianapolis Life Insurance Co v United States 115 F3d 430; 79 AFTR2d 97-2724 United States Court of Appeals, Seventh Circuit United States 18 Jul 1997 WorldLII flag 3
Commissioner v Estate of Hubert 520 US 93; 137 L Ed 2d 235; 117 SCt 1124 United States Supreme Court United States 18 Mar 1997 WorldLII flag 5
Julius Israel Lodge of B'Nai B'Rith No v Commissioner of Internal Revenue 98 F3d 190; 78 AFTR2d 96-6801 United States Court of Appeals, Fifth Circuit United States 25 Oct 1996 WorldLII flag 4
Northern States Power Co v United States 73 F3d 764; [1996] AMC 609; 64 USLW 2430; 77 AFTR2d 96-323 United States Court of Appeals, Eighth Circuit United States 2 Jan 1996 WorldLII flag 6
Norwest Corporation Na Na v Commissioner of Internal Revenue 69 F3d 1404; 76 AFTR2d 95-7409 United States Court of Appeals, Eighth Circuit United States 14 Nov 1995 WorldLII flag 5
Ei Pont Nemours Co Ei v Commissioner of Internal Revenue 41 F3d 130; 74 AFTR2d 94-7125 United States Court of Appeals, Third Circuit United States 2 Dec 1994 WorldLII flag 5
Archer-Daniels-Midland Co v United States [1994] USCA7 1275 United States Court of Appeals, Seventh Circuit United States 2 Nov 1994 WorldLII flag
St Jude Medical Inc v Commissioner of Internal Revenue 34 F3d 1394; 74 AFTR2d 94-6166 United States Court of Appeals, Eighth Circuit United States 9 Sep 1994 WorldLII flag 6
Mazzocchi Bus Co Inc v Commissioner of Internal Revenue 14 F3d 923; 62 USLW 2481; 73 AFTR2d 94-1068 United States Court of Appeals, Third Circuit United States 27 Jan 1994 WorldLII flag 4
Rebecca Crown Income Charitable Fund v Commissioner of Internal Revenue 8 F3d 571; 62 USLW 2292; 72 AFTR2d 93-6524 United States Court of Appeals, Seventh Circuit United States 9 Dec 1993 WorldLII flag
Sessler 7 F3d 1449; 72 AFTR2d 93-6548 United States Court of Appeals, Ninth Circuit United States 28 Oct 1993 WorldLII flag 5
Estate of Whittle v Commissioner of Internal Revenue 994 F2d 379; 71 AFTR2d 93-2202 United States Court of Appeals, Seventh Circuit United States 19 May 1993 WorldLII flag 7
Raymond v United States 983 F2d 63; 71 AFTR2d 93-619 United States Court of Appeals, Sixth Circuit United States 13 Jan 1993 WorldLII flag
Davis v United States 972 F2d 869; 70 AFTR2d 92-6302 United States Court of Appeals, Seventh Circuit United States 25 Aug 1992 WorldLII flag
Pacific First Federal Savings Bank v Commissioner Internal Revenue Service 961 F2d 800; 69 AFTR2d 92-605 United States Court of Appeals, Ninth Circuit United States 21 May 1992 WorldLII flag 10
Goulding v United States 957 F2d 1420; 60 USLW 2632; 69 AFTR2d 92-984; 132 ALRFed 685 United States Court of Appeals, Seventh Circuit United States 18 Mar 1992 WorldLII flag 6
Johnson v Home State Bank 501 US 78; 115 L Ed 2d 66; 111 SCt 2150 United States Supreme Court United States 10 Jun 1991 WorldLII flag 50
Cottage Savings Association v Commissioner of Internal Revenue 934 F2d 739; 68 AFTR2d 91-5137 United States Court of Appeals, Sixth Circuit United States 10 Jun 1991 WorldLII flag
United States v Centennial Savings Bank FSB 499 US 573; 113 L Ed 2d 608; 111 SCt 1512 United States Supreme Court United States 17 Apr 1991 WorldLII flag 23

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Bridging the Book-Tax Accounting Gap (2005) 115 Yale Law Journal 680 Whitaker, Celia United States 1 Jan 2005 WorldLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cottage Savings Association v Commissioner of Internal Revenue 890 F2d 848; 58 USLW 2372; 64 AFTR2d 89-5878 United States Court of Appeals, Sixth Circuit United States 14 Mar 1990 WorldLII flag 3
Federal National Mortgage Association v Commissioner of Internal Revenue 896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53 United States Court of Appeals, District of Columbia Circuit United States 20 Feb 1990 WorldLII flag 3
San Antonio Savings Association v Commissioner of Internal Revenue 887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695 United States Court of Appeals, Fifth Circuit United States 2 Nov 1989 WorldLII flag 10
Financial Institutions Reform, Recovery, and Enforcement Act of [1989] PL 101-73 United Kingdom circa 1989 Westlaw flag 20
Pierce v Underwood 487 US 552; 101 L Ed 2d 490; 108 SCt 2541; [1988] SEC 908 United States Supreme Court United States 27 Jun 1988 WorldLII flag 585
Cannon v University of Chicago 441 US 677; 60 L Ed 2d 560; 99 SCt 1946 United States Supreme Court United States 14 May 1979 WorldLII flag 528
National Muffler Dealers Ass'n v United States 99 SCt 1304 United States Supreme Court United States 20 Mar 1979 WorldLII flag 104
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
United States v Correll 389 US 299; 19 L Ed 2d 537; 88 SCt 445 United States Supreme Court United States 11 Dec 1967 WorldLII flag 159
Udall v Tallman 329 US 143; 67 SCt 245; 91 L Ed 136; 13 L Ed 2d 616 United States Supreme Court United States 26 Apr 1965 WorldLII flag 728
[1954] PL 591 [1954] PL 591 United Kingdom circa 1954 Westlaw flag 1
[1946] Ussc 133; 85 SCt 792 85 SCt 792 United States Supreme Court United States circa 1946 WorldLII flag 262
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
Higgins v Smith 308 US 473; 84 L Ed 406; 60 SCt 355 United States Supreme Court United States 8 Jan 1940 WorldLII flag 143
Helvering v Winmill 305 US 79; 83 L Ed 52; 59 SCt 45 United States Supreme Court United States 7 Nov 1938 WorldLII flag 89
Marr v United States 268 US 536; 69 L Ed 1079; 45 SCt 575 United States Supreme Court United States 1 Jun 1925 WorldLII flag 10
Weiss v Stearn 265 US 242; 68 L Ed 1001; 44 SCt 490 United States Supreme Court United States 26 May 1924 WorldLII flag 23
United States v Phellis 257 US 156; 66 L Ed 180; 42 SCt 63 United States Supreme Court United States 21 Nov 1921 WorldLII flag 39
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
(1306-1307) 59 l Ed 2d 519 (1306-1307) 59 L Ed 2d 519 United States circa 1306 LexisNexis flag 11
Wilson v Seiter 498 US 808; 112 L Ed 2d 17; 111 SCt 40 United States Supreme Court United States circa 1979 Westlaw flag 9
National Muffler Dealers Assn , Inc v United States 440 US 472 United States Supreme Court United States Westlaw flag 104
Udall v Tallman 380 US 1; 13 L Ed 2d 616; 85 SCt 792; 13 L Ed 616 United States Supreme Court United States Westlaw flag 1093
Cottage Savings Association v Commissioner 90 Tax Cas 372 United Kingdom flag 3
59 l Ed 2d 519 59 L Ed 2d 519 United States LexisNexis flag 11

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