Swallows Holding v. Comm IRS
Third Circuit: February 15, 2008
Full Text: PDF
Tagged: taxation
Authorities Cited: 26 U.S.C. ยง 882(a) 323 U.S. 134 367 U.S. 374, 382-383 389 U.S. 299, 306-307 440 U.S. 472, 219-477 467 U.S. 837 512 U.S. 504, 512 532 U.S. 200, 219 533 U.S. 218, 226-231 545 U.S. 967 120 F.2d 424 125 F.2d 906 126 F.2d 384 494 F.2d 573, 574 974 F.2d 422, 430 61 F.3d 170, 182 142 F.3d 973, 982-983 167 F.3d 801, 808 271 F.3d 491, 515-516 297 F.3d 273, 281-282 348 F.3d 136, 140-141 349 F.3d 102, 105-106 371 F.3d 156, 161 380 F.3d 142, 154-155 431 F.3d 117, 123-124 432 F.3d 235, 248-249 447 F.3d 229, 238 488 F.3d 100