Wichita Term. El. Co. v. Commissioner of Int. R.

162 F.2d 513 · Court of Appeals for the Tenth Circuit · Decided May 12, 1947

Cited by (913)

Most-cited subsequent opinions citing this case. The full citation network — every citing opinion with the citing passages — is available on the MayaClerk platform.

• Wichita Term. El. Co. v. Commissioner of Int. R., 162 F.2d 513 (1947)
• Petzoldt v. Commissioner, 92 T.C. 661 (1989) · on the MayaClerk platform
• Niedringhaus v. Commissioner, 99 T.C. 202 (1992) · on the MayaClerk platform
• Recklitis v. Commissioner, 91 T.C. 874 (1988) · on the MayaClerk platform
• Parker v. Commissioner, 86 T.C. 547 (1986) · on the MayaClerk platform
• Estate of Franklin v. Commissioner, 64 T.C. 752 (1975) · on the MayaClerk platform
• Patin v. Commissioner, 88 T.C. 1086 (1987) · on the MayaClerk platform
• Chiu v. Commissioner, 84 T.C. 722 (1985) · on the MayaClerk platform
• Sonnenborn v. Commissioner, 57 T.C. 373 (1971) · on the MayaClerk platform
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This opinion cites

• Lucas v. Earl, 281 U.S. 111 (1930)
• Commissioner v. Court Holding Co., 324 U.S. 331 (1945)
• Commissioner v. Flowers, 326 U.S. 465 (1946)
• Commissioner v. Heininger, 320 U.S. 467 (1943)
• Commissioner v. Tower, 327 U.S. 280 (1946)
• Wichita Term. El. Co. v. Commissioner of Int. R., 162 F.2d 513 (1947)
• Helvering v. National Grocery Co., 304 U.S. 282 (1938)
• Dobson v. Commissioner, 320 U.S. 489 (1944) · on the MayaClerk platform
• Griffiths v. Commissioner, 308 U.S. 355 (1939) · on the MayaClerk platform
• Helvering v. F. & R. Lazarus & Co., 308 U.S. 252 (1939) · on the MayaClerk platform
• Commissioner v. Scottish American Investment Co., 323 U.S. 119 (1945) · on the MayaClerk platform
• Chatwin v. United States, 326 U.S. 455 (1946) · on the MayaClerk platform
• Wilmington Trust Co. v. Helvering, 316 U.S. 164 (1942) · on the MayaClerk platform
• Crude Oil Corp. v. Commissioner of Internal Revenue, 161 F.2d 809 (1947) · on the MayaClerk platform
• Webre Steib Co. v. Commissioner, 324 U.S. 164 (1945) · on the MayaClerk platform

Full text of the opinion

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