Relación de jurisprudencia anglosajona citada
| Autor | Gloria Marín Benítez |
| Páginas | 127-130 |
Page 127
EE.UU.
US Supreme Cour
Gregory v. Helvering, 293 U.S. 465 (1935) aff’ng 69 F.2d 809 (1934) Helvering v. Minnesota Tea Co., 296 U.S. 378 (1935)
Moline Properties v. Commissioner of Internal Revenue, 319 U.S. 436 (1943) Knetsch v. United States, 364 U.S. 361 (1960) aff’g 272 F.2d 200 (2d. Circ.) Commissioner v. Gordon, 391 U.S. 83, 96 (1968)
Commissioner v. National Alfalfa Dehydrating & Mill & Co., 417 U.S. 134 (1974)
Frank Lyon Co. v. United States, 435 U.S. 561 (1978)
Cottage Savings Assn. v. Commissioner, 499 U.S. 554 (1991)
Gitlitz et. alt. v. Commissioner of Internal Revenue, 531 US 206 (2001)
Second Circuit
Chisholm v. Commissioner, 79 F.2d. (2d. Cir. 1935)
Godstein v. Commissioner, 364 F.2d 734 (2d. Cir. 1966)
MacDonalds Restaurants of Illinois v. Commissioner, 688 F.2d 520 (2d. Cir. 1982)
Third Circuit
ACM Partnerhip v. Commissioner, 157 F.3d 231 (3d. Cir. 1998) , aff’g TCM 1997-115, 73 T.C.M. (CCH) 2189 (1997)
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Commissioner v. CM Holdings, 301 F3d 96 (3rd Cir 2002) The Limited (286 F3d 324),
Coggin Automotive Corporation (292 F3d 1326)
Fourth Circuit
Rice’s Toyota World, Inc. v. Commissioner, 752 F.2d 89 (4th Cir. 1985) Black & Decker Corporation v. United States, 436 F.3d 431 (4th Cir. 2006)
Fifth Circuit
Compaq Computer Corporation v. Commissioner, 277 F.3d 778 (5th Cir. 2001) rev’g 113 T.C. 214 (1999)
Sixth Circuit
The Limited, Inc. v. Commissioner, 286 F.3d 324 (6th Cir. 2002) American Electric Power C. v. United States, 326 F.3d 727 (6th Cir. 2003)
Eighth Circuit
IES Industries, Inc. v. United States, 253 F.3d 350 (8th Cir. 2001), rev’g in part 1999 U.S. Dist. LEXIS 22610 (N.D. Iowa Sept. 22, 1999)
Eleventh Circuit
Winn-Dixie Stores, Inc. v. Commissioner, 254 F3d 1313 (11th Cir. 2001) United Parcel Service of America Inc. v. Commissioner, 254 F.3d 1014 (11th Cir. 2001), rev’g TCM 1999-268, 78 T.C.M. (CCH) 262 (1999)
Coggin Automotive Corporation v. Commissioner, 292 F3d. 324 (11th Circ. 2002).
D.C. Circuit
ASA Investerings Partnerhip v. Commissioner, 201 F.3d 505 (D.C. Cir. 2000), aff’g TCM 1998-305, 76 T.C.M. (CCH) 325 (1998)
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Saba Partnership v. Commissioner,273 F.3d 1135 (D.C. Cir. 2001), aff’g TCM 2003-31, 85 T.C.M. (CCH) 817 (2003)
Boca Investerings Partnership, 314 F.3d 625 (D.C. Cir. 2003) rev’g 167 F. Supp. 2d.298 (D.D.C. 2001)
Federal Circuit
Coltec Industries Inc. v. Commissioner, [2006 US App. LEXIS 17351] (Fed Cir 2006) rev’d 62 FedCl 716 (FedCl. 2004)
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