Citation network
Dixon Vs. United States
Cites for this judgment
- US Supreme Court
- May 03, 1965
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
-
Dixon v. UnitedSearch
-
States - 381 U.S. 68 (1965) U.S. Supreme Court Dixon v. UnitedSearch
-
States, 381 U.S. 68 (1965) Dixon v. UnitedSearch
-
were assertedly made in reliance on the published acquiescence of the Commissioner of Internal Revenue in Caulkins v. CommissionerSearch
-
Original issue discount is not entitled to capital gains treatment under the 1939 Internal Revenue Code. United States v. Midland-RossSearch
-
JUSTICE BRENNAN delivered the opinion of the Court. This case involves the issue decided today in United States v. Midland-RossSearch
-
Circuit, 333 F.2d 1016. We brought the case here on certiorari, 379 U.S. 943, to resolve a conflict with United States v. Midland-RossSearch
-
the notes, they relied upon the Commissioner's published acquiescence in the Tax Court's decision in Caulkins v. CommissionerSearch
-
Commissioner has discretion to apply the withdrawal of the acquiescence retroactively, cf. Automobile Club of Michigan v. CommissionerSearch
-
in the tenth year. See United States v. Midland-RossSearch
-
involved in Caulkins, and issued by the particular issuer there involved. In Automobile Club of Michigan v. CommissionerSearch
-
where a taxpayer may have relied to his detriment on the Commissioner's mistake. See Manhattan General Equipment Co. v. CommissionerSearch
-
Brief any citation in this list with AI Studio
-
Manhattan General Equipment Co. v. CommissionerSearch
-
the tax lawfully due under the statute. We cannot agree with petitioners that Automobile Club of Michigan v. CommissionerSearch
-
Stat. 680, 714-715, to eliminate a difference in treatment between sales and retirements. See, e.g., Fairbanks v. UnitedSearch
-
erroneously to carry forward a distinction, and to give more favorable treatment to retirements. See United States v. Midland-RossSearch
-
f) language of Page 381 U. S. 79 retirement, and consequently was inapplicable to a sale. See Paine v. CommissionerSearch
-
United States v. Midland-RossSearch
-
Certificates could not rationally be distinguished from other discounted securities. Cf. American State Bank v. UnitedSearch
-
Schwartz v. CommissionerSearch
-
basis taxpayer is required to report discount earned before the final disposition of an obligation. See United States v. Midland-RossSearch
-
Helvering v. ReynoldsSearch
-
Miller v. UnitedSearch
-
Lynch v. TildenSearch
-
U. S. 299 , 363 U. S. 308 (concurring opinion). See also Schuster v. CommissionerSearch
-
Exchange Parts Co. of Fort Worth v. UnitedSearch
-
City Loan & Savings Co. v. UnitedSearch
-
Brecklein v. BookwalterSearch
-
Connecticut Railway & Lighting Co. v. UnitedSearch
-
U.S. Supreme Court Dixon v. UnitedSearch
-
Caulkins v. CommissionerSearch
-
Internal Revenue Code. United States v. Midland-RossSearch
-
See United States v. Midland-RossSearch
-
In Automobile Club of Michigan v. CommissionerSearch
-
See Manhattan General Equipment Co. v. CommissionerSearch
-
Fairbanks v. UnitedSearch
-
See Paine v. CommissionerSearch
-
Cf. American State Bank v. UnitedSearch
-
Helvering v. ReynoldsSearch
-
Miller v. UnitedSearch
-
Schuster v. CommissionerSearch
AI Brief on cited cases - 7-day free trial