U.S. International Taxation, Cases and Materials
Avi-Yonah, 6th Ed.
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3M Company v. Commissioner
154 F.4th 574 (2025)
A
Adams Challenge (UK) Limited v. Commissioner
154 T.C. 3 (2020)Aiken Industries v. Commissioner of Internal Revenue
56 T.C. 925 (1971)Altera v. Commissioner
926 F.3d 1061 (2019)American Chicle Co. v. United States
316 U.S. 450, 62 S. Ct. 1144, 86 L. Ed. 1591 (1942)Amoco Corp., et al. v. Commissioner
TC Memo 1996-159 (1996)Ashland Oil, Inc. v. Commissioner of Internal Revenue
95 T.C. 348 (1990)
B
Bank of America v. United States
230 Ct. Cl. 679, 680 F.2d 142 (1982)Bausch & Lomb, Inc. v. Commissioner
92 T.C. 525 (1989)Biddle v. Commissioner of Internal Revenue
302 U.S. 573, 58 S. Ct. 379, 82 L. Ed. 431 (1938)Boulez v. Commissioner
83 T.C. No. 31, 83 T.C. 584 (1984)
C
Casa De La Jolla Park, Inc. v. Commissioner
94 T.C. 384 (1990)Central de Gas de Chihuahua, S.A. v. Commissioner
102 T.C. 515 (1994)Chang Hsiao Liang v. Commissioner of Internal Revenue
23 T.C. 1040 (1955)Coca-Cola Co. v. Commissioner
155 T.C. 145 (2020)Commissioner v. Piedras Negras Broadcasting Co.
127 F.2d 260 (1942)Commissioner v. Wodehouse
337 U.S. 369, 69 S.Ct. 1120, 93 L.Ed. 1419 (1949), 337 U.S. 369 (1949)Compaq Computer Corporation and Subsidiaries v. Commissioner of Internal Revenue
113 T.C. 214 (1999)Continental Illinois Corporation v. Commissioner of Internal Revenue
998 F.2d 513 (1993)Cook v. Tait
265 U.S. 47 (1924)
D
Daniel K. Ludwig and Gertrude V. Ludwig v. Commissioner
68 T.C. 979 (1977)Dover Corporation v. Commissioner
122 T.C. 324 (2004)
E
E.I. Du Pont de Nemours and Company v. United States
221 Ct. Cl. 333, 608 F.2d 445 (1979)E. I. du Pont de Nemours and Co. v. United States
471 F.2d 1211 (1973)Exxon Corp. v. Commissioner
113 T.C. 338 (1999)
F
Frank Handfield v. Commissioner of Internal Revenue
23 T.C. 633 (1955)
G
Garlock, Inc. v. Commissioner of Internal Revenue
489 F.2d 197 (1973)Guardian Industries Corp. and Subsidiaries v. U.S.
65 Fed. Cl. 50 (2005)
H
Hershey Foods Corporation v. Commissioner of Internal Revenue
76 T.C. 312 (1981)
I
International Multifoods Corporation v. Commissioner
108 T.C. 25 (1997)International Multifoods v. Commissioner
108 T.C. 579 (1997)
J
Jan Casimir Lewenhaupt v. Commissioner of Internal Revenue
20 T.C. 151 (Tax Ct.1953)
K
Karrer v. United States
152 F. Supp. 66 (1957)Korfund Co. v. Commissioner
1 T.C. 1180 (Tax Ct.1943)
L
Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner
26 T.C. 582 (1956)Liberty Global v. Commissioner
153 F.4th 966 (2025)
N
National Westminster Bank PLC v. United States
44 Fed. Cl. 120 (1999)
P
Park v. Commissioner
722 F.3d 384 (2013)PPL Corp. v. Commissioner
569 U.S. 329 (2013)
Q
Quijano v. United States
93 F.3d 26 (1996)
R
Rodriguez v. Commissioner
722 F.3d 306 (2013)
S
SDI Netherlands B.V. v. Commissioner
107 T.C. 161 (1996)Sergio Garcia v. Commissioner
140 T.C. 141 (2013)South Dakota v. Wayfair, Inc.This case brief has an associated case brief video.
138 S. Ct. 2080 (2018)Spermacet Whaling & Shipping Co. S.A. v. Commissioner of Internal Revenue
30 T.C. 618 (1958)Stemkowski v. Commissioner
690 F.2d 40 (1982)Swallows Holding, Ltd. v. Commissioner
515 F.3d 162 (2008)
T
Taisei Fire and Marine Insurance Co., Ltd. v. Commissioner of Internal Revenue
104 T.C. 535 (1995)TBL Licensing LLC v. Commissioner
158 T.C. 1 (2022)Texasgulf, Inc. v. Commissioner
107 T.C. 51 (1996)
U
United States Gypsum Co. and United States Gypsum Export Co. v. United States of America
304 F. Supp. 627 (1969)United States Steel Corporation v. Commissioner of Internal Revenue
617 F.2d 942 (1980)United States v. Balanovski
236 F.2d 298 (1956)
W
Whirlpool Financial Corporation v. Commissioner
19 F.4th 944 (2021)
Y
YA Global Investments, LP v. Commissioner
161 T.C. 173 (2023)
