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Old Colony Railroad Co v Commissioner     90

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
United States v Soto-Beniquez	356 F3d 1	United States Court of Appeals, Eleventh Circuit	United States	20 Jan 2004	WorldLII		23
Halle v Commissioner of Internal Revenue	83 F3d 649; 64 USLW 2719; 77 AFTR2d 96-2125	United States Court of Appeals, Fourth Circuit	United States	6 May 1996	WorldLII
Campbell v Merit Systems Protection Board	27 F3d 1560	United States Court of Appeals, Federal Circuit	United States	6 Jun 1994	WorldLII		4
Consolidated Edison Co of New York Inc v United States	10 F3d 68; 73 AFTR2d 94-330	United States Court of Appeals, Second Circuit	United States	23 Nov 1993	WorldLII		1
Corrosion Proof Fittings v EPA	947 F2d 1201	United States Court of Appeals, Fifth Circuit	United States	27 Nov 1991	WorldLII		11
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		2
Marquardt Co v United States	822 F2d 1573	United States Court of Appeals, Federal Circuit	United States	8 Jul 1987	WorldLII
Foster v Commissioner of Internal Revenue	756 F2d 1430; 55 AFTR2d 85-1285	United States Court of Appeals, Ninth Circuit	United States	3 Apr 1985	WorldLII		18
Witco Chemical Corporation v United States	742 F2d 615	United States Court of Appeals, Federal Circuit	United States	23 Aug 1984	WorldLII		7
Strimling v Commissioner of Internal Revenue	734 F2d 1377	United States Court of Appeals, Ninth Circuit	United States	8 Jun 1984	WorldLII
Sharp v Commissioner of Internal Revenue	689 F2d 87	United States Court of Appeals, Sixth Circuit	United States	25 Jan 1983	WorldLII
Investors Insurance Agency Inc v Commissioner of Internal Revenue	677 F2d 1328	United States Court of Appeals, Ninth Circuit	United States	26 May 1982	WorldLII		1
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		9
Telephone Co Inc v United States	638 F2d 227	United States Court of Appeals, Tenth Circuit	United States	15 Jan 1981	WorldLII		3
Southland Mower Co v Consumer Product Safety Commission O Hayward	619 F2d 499	United States Court of Appeals, Fifth Circuit	United States	19 Jun 1980	WorldLII		4
Gardner v Commissioner of Internal Revenue	613 F2d 160	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1980	WorldLII		1
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Allied Fidelity Corporation v Commissioner of Internal Revenue	572 F2d 1190; 49 ALRFed 444	United States Court of Appeals, Seventh Circuit	United States	23 Mar 1978	WorldLII		1
Colorado Springs National Bank v United States	505 F2d 1185	United States Court of Appeals, Tenth Circuit	United States	11 Nov 1974	WorldLII		25
Farmland Industries Inc v Kansas-Nebraska Natural Gas Co Inc	486 F2d 315	United States Court of Appeals, Eighth Circuit	United States	20 Nov 1973	WorldLII		3
Idaho Power Co v Commissioner of Internal Revenue	477 F2d 688	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1973	WorldLII		4
Cornell-Young Co v United States Macon Prestressed Concrete Co	469 F2d 1318	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1972	WorldLII		5
Maher v Commissioner of Internal Revenue	469 F2d 225	United States Court of Appeals, Eighth Circuit	United States	2 Nov 1972	WorldLII		2
United States v Mississippi Chemical Corporation	405 US 298; 92 SCt 908; 31 L Ed 2d 217	United States Supreme Court	United States	6 Mar 1972	WorldLII		15
Mountain Fuel Supply Co v United States	[1971] USCA10 394	United States Court of Appeals, Tenth Circuit	United States	3 Dec 1971	WorldLII
Mountain Fuel Supply Co v United States	449 F2d 816	United States Court of Appeals, Tenth Circuit	United States	15 Oct 1971	WorldLII		6
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		46
Mississippi Chemical Corporation v United States Coastal Chemical Corporation	431 F2d 1320	United States Court of Appeals, Fifth Circuit	United States	14 Sep 1970	WorldLII		1
Community Blood Bank of Kansas City Area Inc v Federal Trade Commission	405 F2d 1011	United States Court of Appeals, Eighth Circuit	United States	10 Jan 1969	WorldLII		12
United States v Newman	405 F2d 189	United States Court of Appeals, Fifth Circuit	United States	12 Dec 1968	WorldLII		5
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII		3
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII		1
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII		24
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Oppenheimer v District of Columbia	363 F2d 708	United States Court of Appeals, District of Columbia Circuit	United States	19 Jan 1965	WorldLII
Lubin v Commissioner of Internal Revenue	[1964] USCA2 515	United States Court of Appeals, Second Circuit	United States	27 Jul 1964	WorldLII
Estate Noel Frantz v Commissioner of Internal Revenue	332 F2d 950	United States Court of Appeals, Third Circuit	United States	17 Jun 1964	WorldLII
Dooley v Commissioner of Internal Revenue	332 F2d 463	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1964	WorldLII		5
Gheen v Commissioner of Internal Revenue	331 F2d 470	United States Court of Appeals, Sixth Circuit	United States	8 May 1964	WorldLII		5
Lubin v Commissioner of Internal Revenue	335 F2d 209	United States Court of Appeals, Second Circuit	United States	7 May 1964	WorldLII		5
Chicago North Shore and Milwaukee Railway Co v United States	326 F2d 860	United States Court of Appeals, Seventh Circuit	United States	9 Mar 1964	WorldLII
United States v Redmond	328 F2d 707	United States Court of Appeals, Sixth Circuit	United States	27 Feb 1964	WorldLII		2
Chicago North Shore and Milwaukee Railway Co v United States	[1964] USCA7 17	United States Court of Appeals, Seventh Circuit	United States	16 Jan 1964	WorldLII
Estate Noel Frantz v Commissioner of Internal Revenue	[1963] USCA3 451	United States Court of Appeals, Third Circuit	United States	2 Dec 1963	WorldLII		2
Bridges v Commissioner of Internal Revenue	325 F2d 180	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1963	WorldLII		12
Bridges v Commissioner of Internal Revenue	[1963] USCA4 373	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII		3
United States v L Sheahan M	323 F2d 383	United States Court of Appeals, Fifth Circuit	United States	24 Sep 1963	WorldLII		1
United States v Zions Savings and Loan Association	313 F2d 331	United States Court of Appeals, Tenth Circuit	United States	2 Jan 1963	WorldLII		5
Volkart Brothers Inc v L Freeman J	311 F2d 52	United States Court of Appeals, Fifth Circuit	United States	5 Dec 1962	WorldLII		9
Hanover Bank v Commissioner	369 US 672; 8 L Ed 2d 187; 82 SCt 1080	United States Supreme Court	United States	21 May 1962	WorldLII		62
Commissioner of Internal Revenue v J I Morgan	272 F2d 936	United States Court of Appeals, Ninth Circuit	United States	11 Dec 1959	WorldLII		17
Weller v Commissioner of Internal Revenue	270 F2d 294	United States Court of Appeals, Third Circuit	United States	9 Sep 1959	WorldLII		25
Weller v Commissioner of Internal Revenue	[1959] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1959	WorldLII		1
Estate Scofield v Commissioner of Internal Revenue	266 F2d 154	United States Court of Appeals, Sixth Circuit	United States	3 Apr 1959	WorldLII		15
Atlas Transportation Co v United States	[1959] USCA3 48	United States Court of Appeals, Third Circuit	United States	12 Feb 1959	WorldLII
Atlas Transportation Co v United States	263 F2d 573	United States Court of Appeals, Third Circuit	United States	9 Jan 1959	WorldLII		3
United States v Bond E	(1958) 258 F2d 577	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1958	WorldLII		16
United States Gypsum Co v United States	253 F2d 738	United States Court of Appeals, Seventh Circuit	United States	10 Apr 1958	WorldLII		4
United States Court of Appeals Second Circuit	243 F2d 894	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		6
Federal Trade Commission v W W Tuttle	244 F2d 605	United States Court of Appeals, Second Circuit	United States	2 Apr 1957	WorldLII		26
United States v Public Service Co of Oklahoma	241 F2d 18	United States Court of Appeals, Tenth Circuit	United States	21 Jan 1957	WorldLII
Federal Trade Commission v W W Tuttle	[1957] USCA2 38	United States Court of Appeals, Second Circuit	United States	16 Jan 1957	WorldLII		4
Mayflower Investment Co v Commissioner of Internal Revenue	239 F2d 624	United States Court of Appeals, Fifth Circuit	United States	26 Dec 1956	WorldLII		7
Gellman v United States	235 F2d 87	United States Court of Appeals, Eighth Circuit	United States	25 Jun 1956	WorldLII		6
Boston v Commissioner of Internal Revenue	206 F2d 617	United States Court of Appeals, First Circuit	United States	29 Jul 1953	WorldLII		7
Dorzback v Collison	[1952] USCA3 104	United States Court of Appeals, Third Circuit	United States	18 Mar 1952	WorldLII
Dorzback v Collison	195 F2d 69	United States Court of Appeals, Third Circuit	United States	21 Jan 1952	WorldLII		4
Bloomington Coca-Cola Bottling Co v Commissioner of Internal Revenue	189 F2d 14	United States Court of Appeals, Seventh Circuit	United States	28 May 1951	WorldLII		1
Chuchuru v Chutchurru	185 F2d 62	United States Court of Appeals, Tenth Circuit	United States	3 Nov 1950	WorldLII		1
Mine Hill Schuylkill Haven Co v Smith	184 F2d 422	United States Court of Appeals, Third Circuit	United States	4 Oct 1950	WorldLII		8
Mine Hill Schuylkill Haven Co v Smith	[1950] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1950	WorldLII
Commissioner of Internal Revenue v Korell	339 US 619; 94 L Ed 1108; 70 SCt 905	United States Supreme Court	United States	5 Jun 1950	WorldLII		16
Crane v Commissioner	331 US 1; 91 L Ed 1301; 67 SCt 1047	United States Supreme Court	United States	14 Apr 1947	WorldLII		119
Equitable Life Assurance Soc v Commissioner	321 US 560; 88 L Ed 927; 64 SCt 722	United States Supreme Court	United States	24 Apr 1944	WorldLII		10
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
Foster v United States	303 US 118; 82 L Ed 700; 58 SCt 424	United States Supreme Court	United States	31 Jan 1938	WorldLII		8
Helvering v Midland Mut Life Ins Co	300 US 216; 81 L Ed 612; 57 SCt 423	United States Supreme Court	United States	15 Feb 1937	WorldLII		21
Helvering v San Joaquin Fruit & Investment Co	297 US 496; 80 L Ed 824; 56 SCt 569	United States Supreme Court	United States	2 Mar 1936	WorldLII		26
Helvering v Union Pacific R Co	293 US 282; 79 L Ed 363; 55 SCt 165; 79 L Ed 2d 363	United States Supreme Court	United States	3 Dec 1934	WorldLII		21
Helvering v New York Trust Co	292 US 455; 78 L Ed 1361; 54 SCt 806	United States Supreme Court	United States	28 May 1934	WorldLII		45
Helvering v Canfield	291 US 163; 78 L Ed 706; 54 SCt 368	United States Supreme Court	United States	15 Jan 1934	WorldLII		5
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
Johnson v Manhattan Ry Co	289 US 479; 77 L Ed 1331; 53 SCt 721	United States Supreme Court	United States	29 May 1933	WorldLII		69
Reinecke v Smith	289 US 172; 77 L Ed 1109; 53 SCt 570	United States Supreme Court	United States	10 Apr 1933	WorldLII		16
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
Woolford Realty Co v Rose	286 US 319; 76 L Ed 1128; 52 SCt 568	United States Supreme Court	United States	16 May 1932	WorldLII		18
American Dental Association v E Shalala	3 F3d 445; 62 USLW 2142; 303 USApp DC 231	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Aug 1993	WorldLII
City of Tucson Arizona v Commissioner of Internal Revenue	820 F2d 1283; 56 USLW 2024; 60 AFTR2d 87-5018; 261 USApp DC 104	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Sep 1987	WorldLII		3
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII		50

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
United States v Farrar	281 US 624; 74 L Ed 1078; 50 SCt 425	United States Supreme Court	United States	26 May 1930	WorldLII		13
United States v Updike	281 US 489; 74 L Ed 984; 50 SCt 367	United States Supreme Court	United States	19 May 1930	WorldLII		34
Bowers v New York & Albany Lighterage Co	273 US 350; 273 US 346; 71 L Ed 676; 47 SCt 389	United States Supreme Court	United States	21 Feb 1927	WorldLII		20
Lynch v Alworth-Stephens Co	267 US 364; 69 L Ed 660; 45 SCt 274	United States Supreme Court	United States	2 Mar 1925	WorldLII		47
United States v Merriam	263 US 179; 68 L Ed 240; 44 SCt 69	United States Supreme Court	United States	12 Nov 1923	WorldLII		41
Goodrich v Edwards	41 SCt 390	United States Supreme Court	United States	28 Mar 1921	WorldLII		13
National Lead Co v United States	252 US 140; 64 L Ed 496; 40 SCt 237	United States Supreme Court	United States	1 Mar 1920	WorldLII		33
De Ganay v Lederer	250 US 376; 63 L Ed 1042; 39 SCt 524	United States Supreme Court	United States	9 Jun 1919	WorldLII		14
Southern Pacific Co v Lowe	(1918) 247 US 330; 62 L Ed 1142; 38 SCt 540	United States Supreme Court	United States	3 Jun 1918	WorldLII		37
Lynch v Turrish	247 US 221; 247 US 226; 62 L Ed 1087; 38 SCt 537	United States Supreme Court	United States	3 Jun 1918	WorldLII		16
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
Gould v Gould	245 US 151; 62 L Ed 211; 38 SCt 53	United States Supreme Court	United States	19 Nov 1917	WorldLII		46
Caminetti v United States	242 US 470; 220 F 545; 61 L Ed 442; 37 SCt 192	United States Supreme Court	United States	15 Jan 1917	WorldLII		485
United States v First Nat Bank of Detroit	234 US 245; 58 L Ed 1298; 34 SCt 846	United States Supreme Court	United States	8 Jun 1914	WorldLII		11
United States v Buffalo Natural Gas Fuel Co	172 US 339; 43 L Ed 469; 19 SCt 200	United States Supreme Court	United States	3 Jan 1899	WorldLII		3
Thirion Maillard Earnest Caylers and Hamille Roumage v Cornelius W Lawrence	57 US 251; 14 L Ed 925	United States Supreme Court	United States	1 Dec 1853	WorldLII		7
Lessee of Mordecai v Peter M'Cartee	31 US 102; 8 L Ed 334; 6 Pet 102	United States Supreme Court	United States	1 Jan 1832	WorldLII		8
Commissioner v Old Colony R R Co (C C A)	26 F2d 408		United States		Westlaw		1
Maillard v Lawrence	16 How 251	United Stated Supreme Court	United States				16
Medtox Scientific, Inc v Morgan Capital, LLC	50 F2d 896		United States		Westlaw		2
Chicago, Rock Island and Pacific Ry Co	13 BTA 988		United States				5
Chicago R I & P Ry Co v Commissioner	47 F2d 990		United States		Westlaw		16
284 US 612	284 US 612; 284 US 676; 52 SCt 131; 76 L Ed 572	United States Supreme Court	United States		Westlaw		11
Fall River Electric Light Co v Commissioner	23 BTA 168		United States				4
284 US 606	284 US 606; (1931) 284 US 656; 76 L Ed 557; 52 SCt 34	United States Supreme Court	United States		Westlaw		3
18 Bta 267	18 BTA 267		United States				1
Old Colony Railroad Co v Commissioner	6 BTA 1025		United States				1
American Dental Association v E Shalala	3 F3d 445; 62 USLW 2142; 303 USApp DC 231	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	27 Aug 1993	WorldLII
City of Tucson Arizona v Commissioner of Internal Revenue	820 F2d 1283; 56 USLW 2024; 60 AFTR2d 87-5018; 261 USApp DC 104	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	24 Sep 1987	WorldLII		3
Commissioner v Idaho Power Co	418 US 1; 94 SCt 2757; 41 L Ed 2d 535; [1974] Woodward 397	United States Supreme Court	United States - Michigan	24 Jun 1974	WorldLII		50
(1917) 502 Ann Cas 1917B	(1917) 502 Ann Cas 1917B		United States - New York	circa 1917			17