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Case Laws
United States Tax Court
1999
Cullinane v. Commissioner, Docket No. 10032-96 (1999)
Authorities
Cullinane v. Commissioner, Docket No. 10032-96 (1999)
Court:
United States Tax Court
Filed:
Jan. 04, 1999
Judges:
SWIFT
Number:
Docket No. 10032-96
This opinion cites 46 cases:
A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue, 96-1940 (1997)
Court of Appeals for the Seventh Circuit
| Jul. 02, 1997
| Cited
0
times
A.E. Staley Mfg. Co. v. Commissioner, Docket No. 20225-92. (1995)
United States Tax Court
| Sep. 11, 1995
| Cited
0
times
Indopco, Inc. v. Commissioner, 90-1278 (1992)
Supreme Court of the United States
| Feb. 26, 1992
| Cited
0
times
Frederick Weisman Co. v. Commissioner, Docket No. 23934-89 (1991)
United States Tax Court
| Nov. 20, 1991
| Cited
2
times
John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant, 87-1183 (1989)
Court of Appeals for the Tenth Circuit
| Jan. 10, 1989
| Cited
7
times
Arkansas Best Corp. v. Commissioner, 86-751 (1988)
Supreme Court of the United States
| Mar. 07, 1988
| Cited
0
times
Jackson v. Commissioner, Docket Nos. 15789-82, 32889-83, 32890-83 (1986)
United States Tax Court
| Mar. 27, 1986
| Cited
0
times
Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue, 85-7388 (1986)
Court of Appeals for the Ninth Circuit
| Mar. 13, 1986
| Cited
0
times
Vanicek v. Commissioner, Docket Nos. 16187-79, 16201-79 (1985)
United States Tax Court
| Nov. 06, 1985
| Cited
0
times
Lloyd R. Olson v. United States, 84-4030 (1985)
Court of Appeals for the Ninth Circuit
| May 16, 1985
| Cited
0
times
Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United States, 82-1593 (1984)
Court of Appeals for the Fifth Circuit
| May 04, 1984
| Cited
0
times
Wagner v. Commissioner, Docket Nos. 6290-79, 13865-79 (1982)
United States Tax Court
| Jun. 09, 1982
| Cited
2
times
United States v. Robert R. Romero, 80-1096 (1981)
Court of Appeals for the Ninth Circuit
| May 20, 1981
| Cited
0
times
BHA Enterprises, Inc. v. Commissioner, Docket No. 8371-78 (1980)
United States Tax Court
| Jun. 24, 1980
| Cited
2
times
United States v. John E. Buras, 80-1250 (1980)
Court of Appeals for the Ninth Circuit
| Dec. 17, 1980
| Cited
0
times
Kopp's Company, Inc. v. United States, 79-1405 (1980)
Court of Appeals for the Fourth Circuit
| Oct. 23, 1980
| Cited
25
times
John L. Locke and Irene F. Locke v. Commissioner of Internal Revenue, 76-2221 (1978)
Court of Appeals for the Ninth Circuit
| Jan. 27, 1978
| Cited
0
times
Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee, 75-2675 (1977)
Court of Appeals for the Fifth Circuit
| Dec. 02, 1977
| Cited
0
times
Locke v. Commissioner, Docket No. 4608-74 (1976)
United States Tax Court
| Feb. 23, 1976
| Cited
2
times
Blaine M. And Virginia C. Madden v. Commissioner of Internal Revenue, 72-2536 (1975)
Court of Appeals for the Ninth Circuit
| Apr. 09, 1975
| Cited
0
times
Boagni v. Commissioner, Docket No. 4969-71 (1973)
United States Tax Court
| Feb. 28, 1973
| Cited
0
times
Bixby v. Commissioner, Docket Nos. 4085-65, 5104-65, 5105-65, 6221-65 -- 6239-65, 5787-66, 5788-66, 5789-66 (1972)
United States Tax Court
| Aug. 10, 1972
| Cited
0
times
James A. Messer Co. v. Commissioner, Docket No. 4130-69 (1972)
United States Tax Court
| Mar. 23, 1972
| Cited
0
times
Jason L. Honigman and Edith Honigman, Petitioners-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Cross-Appellant, 71-1927 (1972)
Court of Appeals for the Sixth Circuit
| Aug. 03, 1972
| Cited
0
times
Honigman v. Commissioner, Docket Nos. 3892-68 -- 3898-68 (1971)
United States Tax Court
| Mar. 24, 1971
| Cited
6
times
Fisher v. Commissioner, Docket No. 5481-67 (1970)
United States Tax Court
| Apr. 29, 1970
| Cited
0
times
Delta Plastics Corp. v. Commissioner, Docket No. 1919-68 (1970)
United States Tax Court
| Jun. 16, 1970
| Cited
0
times
United States v. Hilton Hotels Corp., 528 (1970)
Supreme Court of the United States
| Apr. 20, 1970
| Cited
0
times
Woodward v. Commissioner, 412 (1970)
Supreme Court of the United States
| Apr. 20, 1970
| Cited
0
times
Oberman Mfg. Co. v. Commissioner, Docket No. 4322-65 (1967)
United States Tax Court
| Feb. 08, 1967
| Cited
4
times
Iowa Southern Utilities Company v. The United States, 398-60 (1965)
United States Court of Claims
| Jul. 16, 1965
| Cited
0
times
Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal Revenue, 28076_1 (1963)
Court of Appeals for the Second Circuit
| Dec. 04, 1963
| Cited
0
times
United States v. Gilmore, 21 (1963)
Supreme Court of the United States
| Feb. 18, 1963
| Cited
2
times
Plainfield-Union Water Co. v. Comm'r, Docket No. 89513 (1962)
United States Tax Court
| Nov. 05, 1962
| Cited
0
times
Federbush v. Commissioner, Docket Nos. 41930, 41931, 66600, 69574 (1960)
United States Tax Court
| Jul. 29, 1960
| Cited
2
times
F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue, 12748 (1956)
Court of Appeals for the Sixth Circuit
| Dec. 03, 1956
| Cited
12
times
United Mercantile Agencies, Inc. v. Commissioner, Docket Nos. 40028, 40029, 40030 (1955)
United States Tax Court
| Mar. 31, 1955
| Cited
0
times
Perry v. Commissioner, Docket No. 41247 (1954)
United States Tax Court
| Jul. 23, 1954
| Cited
0
times
Ace Tool & Eng., Inc. v. Commissioner, Docket No. 37932 (1954)
United States Tax Court
| Jun. 30, 1954
| Cited
2
times
Shipley v. Commissioner, Docket No. 29339 (1951)
United States Tax Court
| Oct. 31, 1951
| Cited
0
times
A. Finkenberg's Sons, Inc. v. Commissioner, Docket No. 27230 (1951)
United States Tax Court
| Dec. 10, 1951
| Cited
0
times
HD Lee Mercantile Co. v. Commissioner of Internal Rev., 1181 (1935)
Court of Appeals for the Tenth Circuit
| Aug. 26, 1935
| Cited
0
times
New Colonial Ice Co. v. Helvering, 547 (1934)
Supreme Court of the United States
| May 28, 1934
| Cited
1
times
Welch v. Helvering, 33 (1933)
Supreme Court of the United States
| Nov. 06, 1933
| Cited
0
times
Cohan v. Commissioner of Internal Revenue, 114 (1930)
Court of Appeals for the Second Circuit
| Mar. 03, 1930
| Cited
47
times
Kornhauser v. United States, 162 (1928)
Supreme Court of the United States
| Feb. 20, 1928
| Cited
0
times
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