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Riggs National Corporation Subsidiaries v Commissioner of Internal Revenue   flag  3

163 F3d 1363; 83 AFTR2d 99-438; 333 USApp DC 371
United States Court of Appeals, District of Columbia Circuit
United States - District of Columbia
12th January, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
World Wide Minerals Ltd v Republic of Kazakhstan 296 F3d 1154 United States Court of Appeals, District of Columbia Circuit United States 2 Aug 2002 WorldLII flag 10
Riggs National Corporation and Subsidiaries v Commissioner of Internal Revenue 295 F3d 16 United States Court of Appeals, District of Columbia Circuit United States 12 Jul 2002 WorldLII flag
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 277 F3d 778 United States Court of Appeals, Fifth Circuit United States 28 Dec 2001 WorldLII flag 4

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In re Papandreou 139 F3d 247; 329 USApp DC 210 United States Court of Appeals, District of Columbia Circuit United States 10 Apr 1998 WorldLII flag 38
Credit Suisse v United States District Court for the Central District 130 F3d 1342 United States Court of Appeals, Ninth Circuit United States 3 Dec 1997 WorldLII flag 10
Continental Illinois Corporation v Commissioner of Internal Revenue 998 F2d 513; 72 AFTR2d 93-5308 United States Court of Appeals, Seventh Circuit United States 9 Jul 1993 WorldLII flag 10
Lamb v Phillip Morris Inc Bat Plc 915 F2d 1024; 59 USLW 2217 United States Court of Appeals, Sixth Circuit United States 28 Sep 1990 WorldLII flag 9
WS Kirkpatrick & Co v Environmental Tectonics Corporation 493 US 400; 107 L Ed 2d 816; 110 SCt 701 United States Supreme Court United States 17 Jan 1990 WorldLII flag 67
Callejo v Bancomer, SA 764 F2d 1101; 54 USLW 2056 United States Court of Appeals, Fifth Circuit United States 16 Jul 1985 WorldLII flag 47
First Nat City Bank v Banco Nacional de Cuba 406 US 759; 32 L Ed 2d 466; 92 SCt 1808 United States Supreme Court United States 10 Oct 1972 WorldLII flag 63
Cuba v Sabbatino 376 US 398; 11 L Ed 2d 804; 84 SCt 923; 35 ILR 2; 11 L Ed 804; 193 FSupp 375 United States Supreme Court United States 23 Mar 1964 WorldLII flag 299
Commissioner of Internal Revenue v Duberstein 363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190 United States Supreme Court United States 13 Jun 1960 WorldLII flag 787
Bernstein v N v Nederlandsche- Amerikaansche Stoomvaart- Maatschappij 210 F2d 375 United States Court of Appeals, Second Circuit United States 5 Feb 1954 WorldLII flag 34
Biddle v Commissioner 302 US 573; 82 L Ed 431; 58 SCt 379 United States Supreme Court United States 10 Jan 1938 WorldLII flag 33
Old Colony Trust Co v Commissioner 279 US 716; 73 L Ed 918; 49 SCt 499 United States Supreme Court United States 3 Jun 1929 WorldLII flag 147
Ricaud v American Metal Co 246 US 304; 62 L Ed 733; 38 SCt 312 United States Supreme Court United States 11 Mar 1918 WorldLII flag 34
Underhill v Hernandez 168 US 250; 18 SCt 83; 42 L Ed 45; 42 L Ed 456 United States Supreme Court United States 29 Nov 1897 WorldLII flag 150
See Riggs Nat'l Corporation v Commissioner 107 Tax Cas 301 United Kingdom circa 1954 flag 2

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