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Ford Motor Co v Commissioner of Internal Revenue   flag  1

71 F3d 209; 64 USLW 2381; 76 AFTR2d 95-7789
United States Court of Appeals, Sixth Circuit
United States
13th February, 1996

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Wal-Mart Stores Inc Subsidiaries v Commissioner of Internal Revenue 153 F3d 650; 82 AFTR2d 98-5601 United States Court of Appeals, Eighth Circuit United States 14 Aug 1998 WorldLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lucas v American Code Co 280 US 445; 74 L Ed 538; 50 SCt 202 United States Supreme Court United States 24 Feb 1930 WorldLII flag 78
Thor Power Tool Co v Commissioner 439 US 522; 99 SCt 773; 58 L Ed 2d 785 United States Supreme Court United States 16 Jan 1979 WorldLII flag 73
457 US 1133 457 US 1133; 73 L Ed 2d 1350; 102 SCt 2959 United States Supreme Court United States circa 1979 Westlaw flag 71
26 USC 446 26 USC 446 United States Code United States LII (Cornell) flag 27
26 USC 172 26 USC 172 United States Code United States LII (Cornell) flag 24
United States v Hughes Properties, Inc 476 US 593; 90 L Ed 2d 569; 106 SCt 2092 United States Supreme Court United States 3 Jun 1986 WorldLII flag 19
26 USC 72 26 USC 72 United States Code United States circa 1986 LII (Cornell) flag 16
26 USC 461 26 USC 461 United States Code United States circa 1986 LII (Cornell) flag 14
Walter III v Commissioner of Internal Revenue 753 F2d 35; 55 AFTR2d 85-743 United States Court of Appeals, Sixth Circuit United States 15 Jan 1985 WorldLII flag 11
Rca Corporation v United States 664 F2d 881 United States Court of Appeals, Second Circuit United States 13 Nov 1981 WorldLII flag 9
Louisville and Nashville Railroad Co v Commissioner of Internal Revenue 641 F2d 435 United States Court of Appeals, Sixth Circuit United States 31 Mar 1981 WorldLII flag 9
Mooney Aircraft Inc v United States 420 F2d 400 United States Court of Appeals, Fifth Circuit United States 10 Nov 1969 WorldLII flag 4
Peninsula Steel Products & Equipment Co v Commissioner 78 Tax Cas 1029 United Kingdom flag 4
Hamilton Indus , Inc v Commissioner 97 Tax Cas 120 United Kingdom flag 3
Prabel v Commissioner of Internal Revenue 882 F2d 820; 64 AFTR2d 89-5418 United States Court of Appeals, Third Circuit United States 13 Sep 1989 WorldLII flag 2
Wal-Mart Stores Inc Subsidiaries v Commissioner of Internal Revenue 153 F3d 650; 82 AFTR2d 98-5601 United States Court of Appeals, Eighth Circuit United States 14 Aug 1998 WorldLII flag 1

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