Tax Stories - Briefs & Records


	Go to: Chapter 1: Commissioner v. Glenshaw Glass Chapter 2: Eisner v. Macomber Chapter 3: U.S. v. Kirby Lumber Chapter 4: U.S. v. Davis Chapter 5: Welch v. Helvering Chapter 6: INDOPCO v. Commissioner Chapter 7: Crane v. Commissioner Chapter 8: Schlude v. Commissioner Chapter 9: Lucas v. Earl Chapter 10: Knetsch v. U.S.
Chapter	Archival Materials	File
Chapter 1: Commissioner v. Glenshaw Glass, 348 U.S. 426 (1955)	Supreme Court Briefs & Records
	Transcript of Record: Appendix to brief for petitioner in Glenshaw Glass case	glenshaw01.pdf
	Transcript of Record: Appendix to brief for petitioner in William Goldman Theatres case	glenshaw02.pdf
	Transcript of Record: Opinion, Biggs, C.J., Judgment in Glenshaw Class case, Judgment in William Goldman Theatres, Inc. case, Order amending opinion, Order granding certiorari	glenshaw03.pdf
	Petition for Writ of Certiorari	glenshaw04.pdf
	Petition for Writ of Certiorari, Appendix	glenshaw05.pdf
	Brief for the Petitioner	glenshaw06.pdf
	Reply Brief for the Petitioner	glenshaw07.pdf
	Supplemental Memorandum for the Petitioner	glenshaw08.pdf
	Brief for Respondent Glenshaw Glass Co. in Opposition to Petition for Writ of Certiorari	glenshaw09.pdf
	Brief for Respondent William Goldman Theatres, Inc. in Opposition to Petition for Writ of Certioriari	glenshaw10.pdf
	Brief for Respondent Glenshaw Glass Co.	glenshaw11.pdf
	Brief for Respondent William Goldman Theatres, Inc.	glenshaw12.pdf
	Motion for Leave to File a Brief on Behalf of Dean Milk Company as Amicus Curiae	glenshaw13.pdf
	Memorandum of Dean Milk Company as Amicus Curiae	glenshaw14.pdf
	Repondents' Petition for Rehiring	glenshaw15.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	Commissioner v. Glenshaw, 348 U.S. 426 (1955)	348us426.pdf
	Commissioner v. Glenshaw, 211 F.2d 928 (2d Cir. 1954)	211f2d928.pdf
	Goldman v. Commissioner, 19 T.C. 637 (1953)	19tc637.pdf
	Glenshaw v. Commissioner, 18 T.C. 860 (1952)	18tc860.pdf


Chapter 2: Eisner v. Macomber, 252 U.S. 189 (1920)	Supreme Court Briefs & Records
	Transcript of Record	eisner01.pdf
	Brief of the United States	eisner02.pdf
	Motion to Advance	eisner03.pdf
	Motion to Assign for Hearing	eisner04.pdf
	Supplement Brief for the Plaintiff in Error	eisner05.pdf
	Motion for Leave to File a Brief and Argument, and Brief of Argument of George W. Wickersham and Charles Robinson Smith as Amici Curiae in Support of Judgment Below	eisner06.pdf
	Brief and Argument for Defendant-in-Error	eisner07.pdf
	Supplemental Brief for Defendant-in-Error on Reargument; Attachment to Same (2 pdf files)	eisner08.pdf & eisner08att.pdf
	Opinion	eisner09.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	Eisner v. Macomber, 252 US 189 (1920)	252us189.pdf
	Macomber v. Eisner, __ F. Supp. __ (S.D.N.Y. 1919)	eisnersdny.pdf


Chapter 3: United States v. Kirby Lumber, 284 U.S. 1 (1931)	Supreme Court Briefs & Records
	Transcript of Record	kirby01.pdf
	Reply Brief for the United States	kirby02.pdf
	Brief for the United States in Opposition to the Order to Remand	kirby03.pdf
	Brief for the United States	kirby04.pdf
	Brief in Opposition to Petition for a Writ of Certiorari	kirby05.pdf
	Brief for Respondent	kirby06.pdf
	Motion to Remand to Court of Claims for Further Findings	kirby07.pdf
	Motion for Leave to File Brief as Amicus Curiae and Brief in Support of the Decision of the Court of Claims	kirby08.pdf
	Opinion	kirby09.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	United States v. Kirby Lumber, 284 U.S. 1 (1931)	284us1.pdf
	Kirby Lumber v. United States, 71 Ct. Cl. 290 (1930)	44f2d885.pdf


Chapter 4: United States v. Davis, 370 U.S. 65 (1962)	Supreme Court Briefs & Records
	Transcript of Record, U.S. Court of Claims Proceedings: Petition, Answer, Stipulation of Facts, Supplemental Stipulation of Facts	davis01.pdf
	Transcript of Record, U.S. Court of Claims Proceedings: Transcript of Testimony of April 30, 1959, Appearances, Testimony of H. Albert Young	davis02.pdf
	Transcript of Record, U.S. Court of Claims Proceedings: Testimony of T. Crawley Davis	davis03.pdf
	Transcript of Record, U.S. Court of Claims Proceedings: Testimony of Nicholas J. Bartolone, Testimony of James A. Marford (June 18, 1959), Exhibit "B" to Stipulation of Fact-Agreement, Exhibit "A" to Agreement	davis04.pdf
	Transcript of Record, U.S. Court of Claims Proceedings: Opinion, Laramore, J., Order entering judgment, Orders extending time to file petitions for writs of certiorari, Orders allowing certiorari	davis05.pdf
	Petition for a Writ of Certiorari	davis06.pdf
	Brief in Opposition to the Petition for a Writ of Certiorari	davis07.pdf
	Reply Brief	davis08.pdf
	Brief for the United States	davis09.pdf
	Brief for Petitioner	davis10.pdf
	Reply Brief for the United States	davis11.pdf
	Opinion	davis12.pdf
	Petition for a Writ of Certiorari	davis13.pdf
	Memorandum for the United States on Cross Petition for a Writ of Certiorari	davis14.pdf
	Opinion	davis15.pdf
	Oral Argument before U.S. Supreme Court (audio recording)	davis001.wma, davis002.wma
	13-Minute Excerpt from Oral Argument before U.S. Supreme Court (audio recording)	davis003.wma
	Court Opinions
	United States v. Davis, 370 U.S. 65 (1962)	370us65.pdf
	Davis v. United States, 152 Ct. Cl. 805 (1961)	287f2d168.pdf


Chapter 5: Welch v. Helvering, 290 U.S. 111 (1933)	Supreme Court Briefs & Records
	Transcript of Record	welch01.pdf
	Petition for Writ of Certiorari	welch02.pdf
	Brief in Support of Petition for Writ of Certiorari	welch03.pdf
	Brief for Petitioner	welch04.pdf
	Brief for Respondents in Opposition	welch05.pdf
	Brief for Respondent	welch06.pdf
	Opinion	welch07.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	Welch v. Helvering, 290 U.S. 111 (1933)	290us111.pdf
	Welch v. Commissioner, 63 F.2d. 976 (8th Cir. 1933)	63f2d976.pdf
	Welch v. Commissioner, 25 B.T.A. 117 (1932)	25bta117.pdf


Chapter 6: INDOPCO, INc. v. Commissioner, 503 U.S. 79 (1992)	Supreme Court Briefs & Records
	Petition for Writ of Certiorari, Brief in Support, Appendix	indopco01.pdf
	Petition for Writ of Certiorari, Brief in Opposition	indopco02.pdf
	Joint Appendix (6 pdf files)	indopco03.pdf, indopco04.pdf, indopco05.pdf, indopco06.pdf, indopco07.pdf & indopco08.pdf
	Brief for Petitioner	indopco09.pdf
	Amicus Brief by Tax Executives Institute in Support of Petitioner	indopco10.pdf
	Brief for Respondent	indopco11.pdf
	Reply Brief for Petitioner	indopco12.pdf
	Oral Argument before U.S. Supreme Court (transcript & audio recording)	indopcooral.pdf, indopco001.wma
	16-Minute Excerpt from Oral Argument before U.S. Supreme Court (audio recording)	indopco002.wma
	Court Opinions
	INDOPCO, Inc. v. Commissioner, 506 U.S. 79 (1992)	503us79.pdf
	Nat'l Starch & Chemical v. Commissioner, 918 F.2d 426 (1990)	918f2d426.pdf
	Nat'l Starch & Chemical v. Commissioner, 93 T.C. 67 (1989)	93tc67.pdf
	Nat'l Starch & Chemical v. Commissioner, T.C. Memo 1986-512 (1986)	tcm86512.pdf


Chapter 7: Crane v. Commissioner, 331 U.S. 1 (1947)	Supreme Court Briefs & Records
	Transcript of Record from the Tax Court: Docket, Petition, Answer, Stipuilation of Facts	crane01.pdf
	Transcript of Record from the Tax Court: Finding of Facts and Opinion, Decision, Petition for Review	crane02.pdf
	Transcript of Record from U.S. Circuit Court of Appeals, 2d Cir.	crane03.pdf
	Petition for Writ of Certiorari and Brief in Support	crane04.pdf
	Brief for Petitioner (2 pdf files)	crane05.pdf, crane06.pdf
	Reply Brief for Petitioner	crane07.pdf
	Respondent's Brief in Opposition	crane08.pdf
	Brief for Respondent (2 pdf files)	crane09.pdf, crane10.pdf
	Brief for Respondent, Appendix	crane11.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	Crane v. Commissioner, 331 U.S. 1 (1947)	331us1.pdf
	Commissioner v. Crane, 153 F.2d 504 (2d Cir. 1945)	153f2d504.pdf
	Crane v. Commissioner, 3 T.C. 585 (1944)	3tc585.pdf


Chapter 8: Schlude v. Commissioner, 372 U.S. 128 (1963)	Supreme Court Briefs & Records
	Transcript of Record (24 pdf files)	schlude01.pdf, schlude02.pdf, schlude03.pdf, schlude04.pdf, schlude05.pdf, schlude06.pdf, schlude07.pdf, schlude08.pdf, schlude09.pdf, schlude10.pdf, schlude11.pdf, schlude12.pdf, schlude13.pdf, schlude14.pdf, schlude15.pdf, schlude16.pdf, schlude17.pdf, schlude18.pdf, schlude19.pdf, schlude20.pdf, schlude21.pdf, schlude22.pdf, schlude23.pdf, schlude24.pdf
	Petition for Writ of Certiorari	schlude25.pdf
	Petition for Writ of Certiorari, Appendix	schlude26.pdf
	Brief Amicus Curiae in Support of Petition (2 pdf files)	schlude27.pdf, schlude28.pdf
	Brief for Respondent in Opposition	schlude29.pdf
	Memorandum Amicus Curiae	schlude30.pdf
	Reply Brief for Petitioner	schlude31.pdf
	Brief for Petitioner (2 pdf files)	schlude32.pdf, schlude33.pdf
	Brief Amicus Curiae (3 pdf files)	schlude34.pdf, schlude35.pdf, schlude36.pdf
	Brief for Respondent (4 pdf files)	schlude37.pdf, schlude38.pdf, schlude39.pdf, schlude40.pdf
	Brief for Respondent, Appendix	schlude41.pdf
	Reply Brief for Petitioner	schlude42.pdf
	Statement of Amicus Curiae	schlude43.pdf
	Oral Argument before U.S. Supreme Court (audio recording)	schlude001.wma
	12-Minute Excerpt from Oral Argument before U.S. Supreme Court (audio recording)	schlude002.wma
	Court Opinions
	Schlude v. Commissioner, 372 U.S. 128 (1963)	372us128.pdf
	Schlude v. Commissioner, 296 F.2d 721 (8th Cir. 1961)	296f2d721.pdf
	Schlude v. Commissioner, 283 F.2d 234 (8th Cir. 1960)	283f2d234.pdf
	Schlude v. Commissioner, 32 T.C. 1271 (1959)	32tc1271.pdf


Chapter 9: Lucas v. Earl, 281 U.S. 111 (1933)	Supreme Court Briefs & Records
	Transcript of Record (2 pdf files)	earl01.pdf, earl02.pdf
	Petition for Writ of Certiorari	earl03.pdf
	Brief for Petitioner	earl04.pdf
	Brief for Respondent (in Opposition) (2 pdf files)	earl05.pdf, earl06.pdf
	Brief for Respondent	earl07.pdf
	Slip Opinion of the US Supreme Court	earl08.pdf
	Oral Argument before U.S. Supreme Court (transcript/audio recording)	not available
	Court Opinions
	Lucas v. Earl, 281 U.S. 111 (1933)	281us111.pdf
	Earl v. Commissioner, 30 F.2d 898 (9th Cir. 1929)	30f2d898.pdf
	Earl v. Commissioner, 10 B.T.A. 723 (1928)	10bta723.pdf

	Photography of Guy Earl source: http://www.pge.com/009_about/past/jpeg/27.shtml#pagetop	guyearl.jpg


Chapter 10: Knetsch v. Commissioner, 364 U.S. 361 (1960)	Supreme Court Briefs & Records
	Transcript of Record	knetsch01.pdf, knetsch02.pdf, knetsch03.pdf, knetsch04.pdf, knetsch05.pdf, knetsch06.pdf
	Petition for Writ of Certiorari	knetsch07.pdf
	Petition for Writ of Certiorari, Appendix	knetsch08.pdf
	Memorandum for the United States	knetsch09.pdf
	Brief for Petitioners	knetsch10.pdf
	Brief for Petitioners, Appendix	knetsch11.pdf
	Brief of Amici Curiae	knetsch12.pdf
	Brief of Amici Curiae	knetsch13.pdf
	Brief for the United States	knetsch14.pdf, knetsch15.pdf, knetsch16.pdf
	Brief for the United States, Appendix A	knetsch17.pdf
	Brief for the United States, Appendix B	knetsch18.pdf
	Reply Brief for Petitioners	knetsch19.pdf
	Reply Brief for Petitioners, Appendix	knetsch20.pdf
	Slip Opinion of the U.S. Supreme Court	knetsch21.pdf
	Oral Argument before U.S. Supreme Court (transcript & audio recording)	knetschoral.pdf, knetsch001.wma, knetsch002.wma
	11-Minute Excerpt from Oral Argument before U.S. Supreme Court (audio recording)	knetsch003.wma
	Court Opinions
	Knetsch v. Commissioner, 346 U.S. 361 (1960)	346us361.pdf
	Knetsch v. United States, 272 F.2d 200 (9th Cir. 1959)	272f2d200.pdf


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