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Case Laws
United States Tax Court
1999
UPS v. Comm'r, No. 15993-95 (1999)
Authorities
UPS v. Comm'r, No. 15993-95 (1999)
Court:
United States Tax Court
Filed:
Aug. 09, 1999
Judges:
"Ruwe, Robert P."
Number:
No. 15993-95
This opinion cites 51 cases:
97-7484 (1998)
Court of Appeals for the Third Circuit
| Oct. 13, 1998
| Cited
0
times
Dwight E. Lee and Leslie E. Lee v. Commissioner of Internal Revenue, 97-4308 (1998)
Court of Appeals for the Second Circuit
| Aug. 25, 1998
| Cited
18
times
Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-Appellee, 96-1659 (1997)
Court of Appeals for the Seventh Circuit
| Jun. 06, 1997
| Cited
0
times
Fed. Carr. Cas. P 84,036 Accura Systems, Inc. v. Watkins Motor Lines, Inc., 95-10795 (1996)
Court of Appeals for the Fifth Circuit
| Nov. 05, 1996
| Cited
0
times
Leavell v. Commissioner, Docket No. 29996-91 (1995)
United States Tax Court
| Jan. 30, 1995
| Cited
1
times
Northern Ind. Pub. Serv. Co. v. Commissioner, Docket No. 24468-91. (1995)
United States Tax Court
| Nov. 06, 1995
| Cited
0
times
Seagate Technology v. Commissioner, Docket No. 11660-90 (1994)
United States Tax Court
| Feb. 08, 1994
| Cited
0
times
Moffit v. Bekins Van Lines Co., 93-1438 (1993)
Court of Appeals for the Fifth Circuit
| Nov. 04, 1993
| Cited
60
times
90-1813 (1991)
Court of Appeals for the Third Circuit
| Jul. 17, 1991
| Cited
1
times
88-7535 (1990)
Court of Appeals for the Ninth Circuit
| Aug. 06, 1990
| Cited
0
times
A.T. Clayton & Co., Inc. v. Missouri-Kansas-Texas Railroad Company, 88-2962 (1990)
Court of Appeals for the Tenth Circuit
| Apr. 10, 1990
| Cited
8
times
Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue, 87-3585 (1989)
Court of Appeals for the Eleventh Circuit
| Jan. 11, 1989
| Cited
0
times
Pallottini v. Commissioner, Docket No. 12958-86 (1988)
United States Tax Court
| Mar. 30, 1988
| Cited
2
times
James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal Revenue, 87-7024 (1988)
Court of Appeals for the Ninth Circuit
| Mar. 29, 1988
| Cited
0
times
Price v. Commissioner, Docket Nos. 26907-83, 35647-83, 35838-83 (1987)
United States Tax Court
| Apr. 09, 1987
| Cited
0
times
Larsen v. Commissioner, Docket No. 32893-83 (1987)
United States Tax Court
| Dec. 30, 1987
| Cited
0
times
Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service, 86-7519 (1987)
Court of Appeals for the Ninth Circuit
| Jul. 08, 1987
| Cited
0
times
Edward and Nancy Hughes v. United Van Lines, Inc., and 291 Sisser Brothers, Inc., 86-2134 (1987)
Court of Appeals for the Seventh Circuit
| Sep. 11, 1987
| Cited
84
times
Clougherty Packing Company v. Commissioner of Internal Revenue, 85-7707 (1987)
Court of Appeals for the Ninth Circuit
| Mar. 03, 1987
| Cited
0
times
Helba v. Commissioner, Docket Nos. 8218-83, 21648-84 (1986)
United States Tax Court
| Oct. 30, 1986
| Cited
0
times
Glass v. Commissioner, Docket Nos. 13278-78, 4054-79, 5544-79, 5649-79, 7605-79, 7692-79, 8146-79, 8147-79, 8148-79, 8150-79, 8151-79, 8152-79, 8153-79, 8156-79, 8157-79, 8158-79, 8160-79, 8161-79, 8163-79, 8668-79, 8720-79, 9118-79, 9453-79, 9454-79, 9455-79, 9456-79, 9457-79, (1986)
United States Tax Court
| Nov. 17, 1986
| Cited
0
times
Parker v. Commissioner, Docket No. 15374-81 (1986)
United States Tax Court
| Apr. 02, 1986
| Cited
2
times
Brown v. Commissioner, Docket Nos. 29929-82, 2313-83, 3083-83, 3503-83 (1985)
United States Tax Court
| Dec. 18, 1985
| Cited
1
times
Neely v. Commissioner, Docket Nos. 24184-81, 26934-82 (1985)
United States Tax Court
| Dec. 17, 1985
| Cited
3
times
Clougherty Packing Co. v. Commissioner, Docket No. 1954-82 (1985)
United States Tax Court
| May 20, 1985
| Cited
0
times
William R. And Lorna E. Hall v. Commissioner of Internal Revenue, 82-7532 (1984)
Court of Appeals for the Ninth Circuit
| Mar. 30, 1984
| Cited
1
times
82-3067 (1984)
Court of Appeals for the Seventh Circuit
| Aug. 30, 1984
| Cited
28
times
182 (1983)
Court of Appeals for the Second Circuit
| Jun. 13, 1983
| Cited
0
times
Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue, 80-7234 (1982)
Court of Appeals for the Ninth Circuit
| Apr. 05, 1982
| Cited
0
times
Bank of Coushatta v. United States, 80-3152 (1981)
Court of Appeals for the Fifth Circuit
| Jul. 06, 1981
| Cited
29
times
Vercio v. Commissioner, Docket Nos. 7108-77, 10919-77 (1980)
United States Tax Court
| Mar. 31, 1980
| Cited
2
times
Karme v. Commissioner, Docket No. 3059-73 (1980)
United States Tax Court
| Mar. 24, 1980
| Cited
4
times
Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue, 79-1749 (1980)
Court of Appeals for the Seventh Circuit
| Apr. 29, 1980
| Cited
0
times
Frank Lyon Co. v. United States, 76-624 (1978)
Supreme Court of the United States
| Apr. 18, 1978
| Cited
1
times
Steere Tank Lines, Inc. v. United States, 76-3543 (1978)
Court of Appeals for the Fifth Circuit
| Jul. 28, 1978
| Cited
8
times
Ronan State Bank v. Commissioner, Docket No. 4040-72 (1974)
United States Tax Court
| Apr. 09, 1974
| Cited
0
times
United States v. Basye, 71-1022 (1973)
Supreme Court of the United States
| Apr. 16, 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
American Sav. Bank v. Commissioner, Docket Nos. 5750-68, 5751-68, 5752-68 (1971)
United States Tax Court
| Jul. 20, 1971
| Cited
0
times
Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue, 33516_1 (1970)
Court of Appeals for the Second Circuit
| Jun. 30, 1970
| Cited
6
times
Nat Harrison Assoc., Inc. v. Commissioner, Docket Nos. 91482, 567-62, 568-62, 949-62, 962-62 (1964)
United States Tax Court
| Jun. 23, 1964
| Cited
0
times
Missouri Pacific R. Co. v. Elmore & Stahl, 292 (1964)
Supreme Court of the United States
| Jun. 15, 1964
| Cited
1
times
Commissioner v. Culbertson, 313 (1949)
Supreme Court of the United States
| Jun. 27, 1949
| Cited
1
times
Commissioner v. Sunnen, 227 (1948)
Supreme Court of the United States
| Apr. 19, 1948
| Cited
1
times
Moline Properties, Inc. v. Commissioner, 660 (1943)
Supreme Court of the United States
| Jun. 01, 1943
| Cited
0
times
Helvering v. Le Gierse, 237 (1941)
Supreme Court of the United States
| Mar. 03, 1941
| Cited
0
times
Helvering v. Horst, 27 (1940)
Supreme Court of the United States
| Nov. 25, 1940
| Cited
0
times
Helvering v. National Grocery Co., 723 (1938)
Supreme Court of the United States
| May 16, 1938
| Cited
0
times
Lucas v. Earl, 99 (1930)
Supreme Court of the United States
| Mar. 17, 1930
| Cited
0
times
Corliss v. Bowers, 344 (1930)
Supreme Court of the United States
| Apr. 28, 1930
| Cited
9
times
1
2
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