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Ldl Research Development II Ltd v Commissioner of Internal Revenue   flag  4

124 F3d 1338; 80 AFTR2d 97-6548
United States Court of Appeals, Tenth Circuit
United States
8th September, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jonson v Commissioner of Internal Revenue 353 F3d 1181 United States Court of Appeals, Tenth Circuit United States 30 Dec 2003 WorldLII flag 1
Lewin v Commissioner of Internal Revenue 335 F3d 345 United States Court of Appeals, Fourth Circuit United States 26 Mar 2003 WorldLII flag
National Enterprises Inc v First Western Financial Corporation T E [1998] USCA10 1347 United States Court of Appeals, Tenth Circuit United States 10 Dec 1998 WorldLII flag
Dill v City of Edmond 155 F3d 1193; 14 IER Cases 498 United States Court of Appeals, Tenth Circuit United States 28 Aug 1998 WorldLII flag 38

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1996] Usca10 813; 86 f3d 982 86 F3d 982 United States Court of Appeals, Tenth Circuit United States circa 1996 WorldLII flag 1
Scoggins v Commissioner Internal Revenue Service 46 F3d 950; 75 AFTR2d 95-762 United States Court of Appeals, Ninth Circuit United States 1 Feb 1995 WorldLII flag 2
Harris v Commissioner of Internal Revenue 16 F3d 75; 73 AFTR2d 94-1356 United States Court of Appeals, Fifth Circuit United States 10 Mar 1994 WorldLII flag 6
Kantor v Commissioner of Internal Revenue 998 F2d 1514; 72 AFTR2d 93-5476 United States Court of Appeals, Ninth Circuit United States 20 Jul 1993 WorldLII flag 9
Hickey v Capital Cities/abc Inc 21 Media LRep 1827; 999 F2d 543 United States Court of Appeals, Ninth Circuit United States circa 1993 WorldLII flag 1
Smith v Commissioner of Internal Revenue 937 F2d 1089; 68 AFTR2d 91-5076 United States Court of Appeals, Sixth Circuit United States 27 Jun 1991 WorldLII flag 12
Diamond v Commissioner of Internal Revenue 930 F2d 372; 67 AFTR2d 91-804 United States Court of Appeals, Fourth Circuit United States 6 May 1991 WorldLII flag 6
Zink v United States 929 F2d 1015; 67 AFTR2d 91-906 United States Court of Appeals, Fifth Circuit United States 3 Apr 1991 WorldLII flag 12
Spellman v Commissioner of Internal Revenue 845 F2d 148; 61 AFTR2d 88-1162 United States Court of Appeals, Seventh Circuit United States 21 Apr 1988 WorldLII flag 12
Levin v Commissioner of Internal Revenue 832 F2d 403; 60 AFTR2d 87-5884 United States Court of Appeals, Seventh Circuit United States 20 Oct 1987 WorldLII flag 15
Commissioner v Groetzinger 480 US 23; 94 L Ed 2d 25; 107 SCt 980 United States Supreme Court United States 24 Feb 1987 WorldLII flag 32
Anderson v City of Bessemer City 470 US 564; 84 L Ed 2d 518; 105 SCt 1504; 53 USLW 4314 United States Supreme Court United States 19 Mar 1985 WorldLII flag 3296
Snyder v United States 674 F2d 1359 United States Court of Appeals, Tenth Circuit United States 30 Mar 1982 WorldLII flag 20
Snow v Commissioner 416 US 500; 94 SCt 1876; 40 L Ed 2d 336 United States Supreme Court United States 13 May 1974 WorldLII flag 27
Whipple v Commissioner 373 US 193; 10 L Ed 2d 288; 83 SCt 1168 United States Supreme Court United States 17 Jun 1963 WorldLII flag 73
1174 Higgins 312 1174 Higgins 312 United States - Tennessee circa 1963 flag 1
1021 Higgins 312 1021 Higgins 312 United States - Tennessee circa 1963 flag 1
Nickeson v Commissioner 962 F2d 973 United States Westlaw flag 4
889 f2d 1090 889 F2d 1090 United States Westlaw flag 31
William Natbony, The Tax Incentives for Research and Development: An Analysis and a Proposal 76 Georgetown Law Journal 347 Georgetown Law Journal United States HeinOnline / LexisNexis flag 1
Robert L Wolff, Tax Treatment of Research and Development Ltd Partnerships 32 Practical Lawyer 37 Practical Lawyer United Kingdom flag 1
4 Journal of Taxation of Investments 19 4 Journal of Taxation of Investments 19 Journal of Taxation of Investments United States flag 1

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