SUN OIL CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Gehl Co. v. Commissioner OF Internal Revenue, 795 F.2d 1324 (7th Cir. 1986)
  …d 1249, 1251 (9th Cir.1984), certiorari denied, — U.S. —, 105 S.Ct. 506, 83 L.Ed.2d 397; Wilson v. United States, 588 [*1332] F. 2d 1168, 1171 (6th Cir.1978); Anderson, Clayton & Co. v. United States, 562 F. 2d 972 (5th Cir.1977), certiorari denied, 436 U.S. 944, 98 S.Ct. 2845, 56 L.Ed.2d 785; Chock Full O’Nuts Corp. v. United States, 453 F. 2d 300, 302 (2d Cir.1971). See also Automobile Club of Michigan v. Commissioner, 353 U.S. 180, 183-188, 77 S.Ct. 707, 709-712, 1 L.Ed.2d 746,8 Wisconsin Nipple & Fabr…
• Baltimore & Ohio Chicago Terminal R.R. Co. v. United States & Interstate Commerce Comm'n, 583 F.2d 678 (3d Cir. 1978)
  …Nutritional Foods Ass’n v. Weinberger, 512 F. 2d 688, 700-701 (2d Cir.), cert. denied, 423 U.S. 827, 96 S.Ct. 44, 46 L.Ed.2d 445 (1975); K. Davis, Administrative Law of the Seventies, § 29.01-3 (1976). . 569 F. 2d 196 (3d Cir. 1977), cert. denied, 436 U.S. 944, 98 S.Ct. 2844, 56 L.Ed.2d 784 (1978). . See id. at 198. . See, e. g. Bowman Transp. v. Arkansas Best Freight Sys., 419 U.S. 281, 285-86, 95 S.Ct. 438, 42 L.Ed.2d 447 (1974); United States v. Allegheny-Ludlum Steel Corp., 406 U.S. at 749, 92 S.Ct.…
• In re Cont'l Airlines, Inc., 932 F.2d 282 (3d Cir. 1991)
  …of locomotives and wagons). At the time § 1110 was drafted, this court “recognize[d] that sale-leaseback arrangements play a useful and accepted role in our economy.” Sun Oil Co. v. Commissioner, 562 F. 2d 258, 268-69 (3d Cir.1977), cert. denied, 436 U.S. 944, 98 S.Ct. 2845, 56 L.Ed.2d 785 (1978). Congress clearly knows how to distinguish among different forms of leases when it so desires. See, e.g., 11 U.S.C. §§ 502(b)(6) (limiting damage claim under “a lease of real property”), 365(h) (regarding reje…