LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Eisner v Macomber     236

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
QLD Taxi and Limousine Industry Assistance Scheme	[2019] ATOCR CR2019/17	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
QLD Taxi and Limousine Industry Assistance Scheme	[2019] ATOCR 17	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII		27
Elizabeth Marsh v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2017] UKFTT 320	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2017	BAILII
An appeal against a decision of a Benefits Review Committee	[2016] NZSSAA 100	Social Security Appeal Authority of New Zealand	New Zealand	24 Nov 2016	NZLII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR TR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		56
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd	[2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557	Federal Court of Australia	Australia - Commonwealth	18 Dec 2008	AustLII		3
M/S Khoday Distilleries Ltd v Commissioner of Income Tax & Anr	[2008] INSC 1948	Supreme Court of India	India	14 Nov 2008	LIIofIndia
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Virgin Holdings SA v Commissioner of Taxation	[2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		6
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Helvering v Gerhardt	304 US 405; 82 L Ed 1427; 58 SCt 969	United States Supreme Court	United States	7 Apr 2008	WorldLII
An appeal against a decision of the Benefits Review Committee	[2007] NZSSAA 68	Social Security Appeal Authority of New Zealand	New Zealand	13 Aug 2007	NZLII		1
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR PR2007/28W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR 28	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
Commissioner of Income Tax, Mumbai v M/S General Insurance Corporation	[2006] INSC 616	Supreme Court of India	India	25 Sep 2006	LIIofIndia
Murphy v Internal Revenue Service	460 F3d 79	United States Court of Appeals, District of Columbia Circuit	United States	22 Aug 2006	WorldLII
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Taxpayer v FCT	[2005] AATA 538; 59 ATR 1118	Administrative Appeals Tribunal	Australia	8 Jun 2005	AustLII
Chamberlain Chamberlain v United States	401 F3d 335	United States Court of Appeals, Fifth Circuit	United States	18 Feb 2005	WorldLII		1
McNeil v Commissioner of Taxation	[2004] FCA 420	Federal Court of Australia	Australia - Commonwealth	14 Apr 2004	AustLII
Union Electric Co v United States	363 F3d 1292	United States Court of Appeals, Federal Circuit	United States	2 Apr 2004	WorldLII		3
Wendt v Orr	[2004] WASC 28	Supreme Court of Western Australia	Australia - Western Australia	4 Mar 2004	AustLII		11
Telespectrum, Inc , Plaintiff-Appellee, v Public Service Commission of Kentucky; Brenda J Helton, in her official capacity as Chairman and Commisioner of the Public Service of Kentucky; Edward J Holmes, in his official capacity as Vice-Chairman and Commissioner of the Public Service Commission of Kentucky; Gary W Gillis, in his official capacity as Commissioner of the Public Service Commission of Kentucky 99-5822); Donald R Chambers; Connie Chambers (99-5871/5919), Defendants-Appellants		United States Court of Appeals, Sixth Circuit	United States	8 Sep 2000	WorldLII
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 63	High Court of Australia	Australia - Commonwealth	22 Mar 1999	AustLII
James Reburiano and Urbano Reburiano v Honorable Court of Appeals and Pepsi Cola Bottling Co of the Philippines Inc	[1999] PHSC 24	Supreme Court of the Philippines	Philippines	21 Jan 1999	AsianLII
Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation	[1999] PHSC 9	Supreme Court of the Philippines	Philippines	20 Jan 1999	AsianLII
Centennial Insurance Co v Ryder Truck Rental Inc	149 F3d 378	United States Court of Appeals, Fifth Circuit	United States	31 Jul 1998	WorldLII		8
M/S Hunsur Plywood Works Ltd v the Commissioner of Income-Tax	[1997] INSC 835	Supreme Court of India	India	19 Nov 1997	LIIofIndia
Love and Official Trustee in Bankruptcy	[1996] AATA 792	Administrative Appeals Tribunal	Australia	27 Aug 1996	AustLII
Quijano v United States	93 F3d 26; 78 AFTR2d 96-6190	United States Court of Appeals, First Circuit	United States	21 Aug 1996	WorldLII
Bachner v Commissioner of Internal Revenue	81 F3d 1274; 77 AFTR2d 96-1883	United States Court of Appeals, Third Circuit	United States	17 Apr 1996	WorldLII		3
Carmel Charles Borg v Commissioner of Taxation	[1994] FCA 1434	Federal Court of Australia	Australia - Commonwealth	31 Oct 1994	AustLII
Collins v Commissioner of Internal Revenue	3 F3d 625; 72 AFTR2d 93-5838	United States Court of Appeals, Second Circuit	United States	30 Aug 1993	WorldLII		1
Re Taxation Appeals	[1993] AATA 186; 26 ATR 1228	Administrative Appeals Tribunal	Australia	18 Jun 1993	AustLII
Commissioner of Income Tax, Madras v GR Karthikeyan, Coimbatore	[1993] INSC 230; 1993 2 SCALE 588; 1993 3 SCR 328; 1993 3 JT 174; 1993 3 SCC Supl 222; AIR 1993 SC 1671	Supreme Court of India	India	22 Apr 1993	LIIofIndia
Lam v Commissioners of Internal Revenue	[1991] USCA10 456	United States Court of Appeals, Tenth Circuit	United States	23 May 1991	WorldLII
Cottage Savings Assn v Commissioner	499 US 554; 113 L Ed 2d 589; 111 SCt 1503	United States Supreme Court	United States	17 Apr 1991	WorldLII		47
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII		49
San Antonio Savings Association v Commissioner of Internal Revenue	887 F2d 577; 58 USLW 2295; 64 AFTR2d 89-5695	United States Court of Appeals, Fifth Circuit	United States	2 Nov 1989	WorldLII		10
Rose and Secretary, Department of Social Security	[1989] AATA 383	Administrative Appeals Tribunal	Australia	11 May 1989	AustLII
Elel Hotels and Investments Ltd & Anr v Union of India	[1989] INSC 172; 1989 1 SCALE 1194; [1989] JT 195; 1989 3 SCC 698; 1989 2 SCR 880; AIR 1990 SC 1664	Supreme Court of India	India	2 May 1989	LIIofIndia		9
NT87/3955 and Commissioner of Taxation	[1989] AATA 7; 20 ATR 3255	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII
NT86/7572-77 and Commissioner of Taxation	[1988] AATA 271; 19 ATR 3895	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII
NT86/8760 and Commissioner of Taxation	[1988] AATA 269; 19 ATR 3905	Administrative Appeals Tribunal	Australia	8 Sep 1988	AustLII
NT86/6189 and Commissioner of Taxation	[1988] AATA 206; 19 ATR 3631	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
NT86/9343 and Commissioner of Taxation	[1988] AATA 67; 19 ATR 3299	Administrative Appeals Tribunal	Australia	19 Feb 1988	AustLII
Commissioner v Fink	483 US 89; 97 L Ed 2d 74; 107 SCt 2729	United States Supreme Court	United States	22 Jun 1987	WorldLII		11
Lukhard v Reed	481 US 368; 95 L Ed 2d 328; 107 SCt 1807	United States Supreme Court	United States	22 Apr 1987	WorldLII		27
Grimes v Commissioner	806 F2d 1451; 59 AFTR2d 87-411	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1986	WorldLII		51
United States v J Turano	802 F2d 10; 58 AFTR2d 86-5861	United States Court of Appeals, First Circuit	United States	26 Sep 1986	WorldLII		4
Beard v Commissioner of Internal Revenue	793 F2d 139; 58 AFTR2d 86-5290	United States Court of Appeals, Sixth Circuit	United States	24 Jun 1986	WorldLII		4
Vukasovich, Inc v Commissioner	790 F2d 1409; 58 AFTR2d 86-5107	United States Court of Appeals, Ninth Circuit	United States	2 Jun 1986	WorldLII		27
Frantz v Commissioner of Internal Revenue	784 F2d 119; 54 USLW 2476; 57 AFTR2d 86-874	United States Court of Appeals, Second Circuit	United States	19 Feb 1986	WorldLII		3
Reed	774 F2d 1270; 3 Fed RServ3d 178; 54 USLW 2226	United States Court of Appeals, Fourth Circuit	United States	10 Oct 1985	WorldLII		4
Counts v Commissioner of Internal Revenue	774 F2d 426; 56 AFTR2d 85-6153	United States Court of Appeals, Eleventh Circuit	United States	5 Sep 1985	WorldLII		2
Charczuk v Commissioner of Internal Revenue	771 F2d 471; 56 AFTR2d 85-5740	United States Court of Appeals, Tenth Circuit	United States	29 Aug 1985	WorldLII		10
Ganze v Dart Industries Inc	741 F2d 790	United States Court of Appeals, Fifth Circuit	United States	17 Sep 1984	WorldLII		3
Roemer v Commissioner	716 F2d 693	United States Court of Appeals, Ninth Circuit	United States	22 Sep 1983	WorldLII		28
United States v Stillhammer	706 F2d 1072	United States Court of Appeals, Tenth Circuit	United States	5 May 1983	WorldLII		10
Lo Ward v United States	695 F2d 1351	United States Court of Appeals, Tenth Circuit	United States	20 Dec 1982	WorldLII		1
Funk v Commissioner	687 F2d 264	United States Court of Appeals, Eighth Circuit	United States	1 Sep 1982	WorldLII		17
Bhagwan Dass Jain v Union of India	[1981] INSC 28; 1981 1 SCALE 276; 1981 2 SCR 808	Supreme Court of India	India	11 Feb 1981	LIIofIndia		4
Home Mutual Insurance Co v Commissioner of Internal Revenue	639 F2d 333	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1980	WorldLII		3
[1979] NZHC 82; (1979) 3 TRNZ 398; (1979) 4 NZTC 61,499 (26 October 1979)	[1979] NZHC 82; (1979) 3 TRNZ 398; (1979) 4 NZTC 61,499	High Court of New Zealand	New Zealand	26 Oct 1979	NZLII
United States v M Moore	692 F2d 95	United States Court of Appeals, Tenth Circuit	United States	17 Oct 1979	WorldLII		5
Wham Construction Co Inc v United States	600 F2d 1052	United States Court of Appeals, Fourth Circuit	United States	6 Jul 1979	WorldLII
Sakol v Commissioner of Internal Revenue	574 F2d 694	United States Court of Appeals, Second Circuit	United States	6 Apr 1978	WorldLII		7
Commissioner v Kowalski	434 US 77; 98 SCt 315; 54 L Ed 2d 252; 54 L Ed 252	United States Supreme Court	United States	29 Nov 1977	WorldLII		25
Prescott v Commissioner of Internal Revenue	561 F2d 1287	United States Court of Appeals, Eighth Circuit	United States	14 Sep 1977	WorldLII		1
Ivan Allen Co v United States	422 US 617; 95 SCt 2501; 45 L Ed 2d 435	United States Supreme Court	United States	26 Jun 1975	WorldLII		9
Ballard v El Dorado Tire Co	512 F2d 901	United States Court of Appeals, Fifth Circuit	United States	9 May 1975	WorldLII		7
Gpd Inc v Commissioner of Internal Revenue	508 F2d 1076	United States Court of Appeals, Sixth Circuit	United States	6 Dec 1974	WorldLII		1
People of California v Federal Power Commission	506 F2d 228; 165 USApp DC 167	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	1 Nov 1974	WorldLII
Estate Whitlock v Commissioner of Internal Revenue	494 F2d 1297	United States Court of Appeals, Tenth Circuit	United States	22 May 1974	WorldLII		4
Garlock Inc v Commissioner of Internal Revenue	489 F2d 197	United States Court of Appeals, Second Circuit	United States	12 Dec 1973	WorldLII		5
United States v C Walker H	479 F2d 407	United States Court of Appeals, Ninth Circuit	United States	27 Apr 1973	WorldLII		4
Conner v United States	439 F2d 974	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1971	WorldLII		2
Kem v Commissioner of Internal Revenue	[1970] USCA9 1162	United States Court of Appeals, Ninth Circuit	United States	10 Dec 1970	WorldLII
Kem v Commissioner of Internal Revenue	432 F2d 961	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1970	WorldLII		5
United States v Davis	397 US 301; 90 SCt 1041; 25 L Ed 2d 323	United States Supreme Court	United States	27 Apr 1970	WorldLII		34
Gordon v Commissioner of Internal Revenue	424 F2d 378	United States Court of Appeals, Second Circuit	United States	16 Mar 1970	WorldLII		6
Gordon v Commissioner of Internal Revenue	[1970] USCA2 114	United States Court of Appeals, Second Circuit	United States	4 Feb 1970	WorldLII
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII		5
United States v Donruss Co	393 US 297; 21 L Ed 2d 495; 89 SCt 501	United States Supreme Court	United States	24 Feb 1969	WorldLII		28
Peter W Defelice and Norma G Defelice,s, v Commissioner of Internal Revenue	386 F2d 704	United States Court of Appeals, Tenth Circuit	United States	20 Nov 1967	WorldLII
Meyer v Commissioner of Internal Revenue	383 F2d 883	United States Court of Appeals, Eighth Circuit	United States	6 Oct 1967	WorldLII		1
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue	[1967] USCA3 260	United States Court of Appeals, Third Circuit	United States	2 May 1967	WorldLII		3
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
Hedrick v United States	357 F2d 121	United States Court of Appeals, Tenth Circuit	United States	28 Feb 1966	WorldLII		7
Maxwell Hardware Co v Commissioner of Internal Revenue	[1965] USCA9 169	United States Court of Appeals, Ninth Circuit	United States	10 May 1965	WorldLII		1
Maxwell Hardware Co v Commissioner of Internal Revenue	343 F2d 713	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1965	WorldLII		10
Oppenheimer v District of Columbia	363 F2d 708	United States Court of Appeals, District of Columbia Circuit	United States	19 Jan 1965	WorldLII
Commissioner of Internal Revenue v Fender Sales Inc	[1965] USCA9 15	United States Court of Appeals, Ninth Circuit	United States	14 Jan 1965	WorldLII
Commissioner of Internal Revenue v Fender Sales Inc	338 F2d 924	United States Court of Appeals, Ninth Circuit	United States	1 Dec 1964	WorldLII		2
Navnitlal C Javeri v K K Sen, Assistant Commissioner Ofincome-Tax	[1964] INSC 241; [1965] 1 SCR 909; AIR 1965 SC 1375	Supreme Court of India	India	28 Oct 1964	LIIofIndia		12
United States v James	333 F2d 748	United States Court of Appeals, Ninth Circuit	United States	18 Jun 1964	WorldLII		3
Commissioner of Income-Tax, Bihar v Dalmia Investment Co Ltd	[1964] INSC 74; (1964) 7 SCR 210; AIR 1964 SC 1464	Supreme Court of India	India	13 Mar 1964	LIIofIndia
General Bancshares Corporation v Commissioner	326 F2d 712	United States Court of Appeals, Eighth Circuit	United States	28 Jan 1964	WorldLII		22
United States v Zions Savings and Loan Association	313 F2d 331	United States Court of Appeals, Tenth Circuit	United States	2 Jan 1963	WorldLII		5
Simmons v United States	308 F2d 160	United States Court of Appeals, Fourth Circuit	United States	28 Aug 1962	WorldLII		5
Simmons v United States	[1962] USCA4 243	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1962	WorldLII
Richardson v United States	294 F2d 593	United States Court of Appeals, Sixth Circuit	United States	19 Sep 1961	WorldLII
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Monroe v Pape	365 US 167; 5 L Ed 492; 5 L Ed 2d 492; 81 SCt 473; 7 Idaho 172-73	United States Supreme Court	United States - Idaho	20 Feb 1961	WorldLII		1212
Tuck v United States	282 F2d 405	United States Court of Appeals, Ninth Circuit	United States	15 Sep 1960	WorldLII		4
Carlberg v United States	281 F2d 507	United States Court of Appeals, Eighth Circuit	United States	12 Aug 1960	WorldLII		10
United States v Kaiser	363 US 299; 4 L Ed 2d 1233; 80 SCt 1204	United States Supreme Court	United States	13 Jun 1960	WorldLII		26
Commissioner of Internal Revenue v Minzer	279 F2d 338	United States Court of Appeals, Fifth Circuit	United States	3 Jun 1960	WorldLII		2
Estate Schlosser Schlosser v Commissioner of Internal Revenue	[1960] USCA3 112	United States Court of Appeals, Third Circuit	United States	30 Mar 1960	WorldLII
Estate Schlosser Schlosser v Commissioner of Internal Revenue	277 F2d 268	United States Court of Appeals, Third Circuit	United States	4 Feb 1960	WorldLII		2
English v United States	270 F2d 876	United States Court of Appeals, Seventh Circuit	United States	16 Oct 1959	WorldLII		6
McGehee v Commissioner of Internal Revenue	[1958] USCA5 612	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1958	WorldLII
Gracelawn Memorial Park v United States	[1958] USCA3 431	United States Court of Appeals, Third Circuit	United States	29 Oct 1958	WorldLII
Gracelawn Memorial Park v United States	260 F2d 328	United States Court of Appeals, Third Circuit	United States	7 Oct 1958	WorldLII		8
Holsey v Commissioner of Internal Revenue	[1958] USCA3 358	United States Court of Appeals, Third Circuit	United States	3 Sep 1958	WorldLII		6
McGehee v Commissioner of Internal Revenue	260 F2d 818	United States Court of Appeals, Fifth Circuit	United States	18 Aug 1958	WorldLII		11
Holsey v Commissioner of Internal Revenue	258 F2d 865	United States Court of Appeals, Third Circuit	United States	3 Jun 1958	WorldLII		16
Green v United States	356 US 165; 2 L Ed 2d 672; 78 SCt 632; 2 L Ed 672	United States Supreme Court	United States	31 Mar 1958	WorldLII		147
Berliner v District of Columbia M Berliner	258 F2d 651	United States Court of Appeals, District of Columbia Circuit	United States	11 Dec 1957	WorldLII
Magness v Commissioner of Internal Revenue	[1957] USCA5 467	United States Court of Appeals, Fifth Circuit	United States	30 Sep 1957	WorldLII		1
Magness v Commissioner of Internal Revenue	247 F2d 740	United States Court of Appeals, Fifth Circuit	United States	13 Aug 1957	WorldLII		6
United States v A Wyss	239 F2d 658	United States Court of Appeals, Seventh Circuit	United States	11 Jan 1957	WorldLII		8
Anderson v United States	232 F2d 794	United States Court of Appeals, Ninth Circuit	United States	23 Apr 1956	WorldLII		4
Baker Land and Title Co v United States	231 F2d 536	United States Court of Appeals, Seventh Circuit	United States	4 Apr 1956	WorldLII		2
Joy Manufacturing Co v Commissioner of Internal Revenue	230 F2d 740	United States Court of Appeals, Third Circuit	United States	29 Feb 1956	WorldLII
Joy Manufacturing Co v Commissioner of Internal Revenue	[1955] USCA3 301	United States Court of Appeals, Third Circuit	United States	17 Nov 1955	WorldLII
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Omaha Public Power District v W O'Malley Omaha Public Power District	[1954] USCA8 241	United States Court of Appeals, Eighth Circuit	United States	16 Dec 1954	WorldLII
Omaha Public Power District v W O'Malley Omaha Public Power District	216 F2d 764	United States Court of Appeals, Eighth Circuit	United States	24 Nov 1954	WorldLII		5
Commissioner of Internal Revenue v Obear-Nester Glass Co	217 F2d 56	United States Court of Appeals, Seventh Circuit	United States	15 Nov 1954	WorldLII		4
Commissioner of Internal Revenue v Glenshaw Glass Co	[1954] USCA3 141	United States Court of Appeals, Third Circuit	United States	26 Apr 1954	WorldLII		1
Caswell's Estate v Commissioner of Internal Revenue	211 F2d 693	United States Court of Appeals, Ninth Circuit	United States	1 Apr 1954	WorldLII		4
General American Investors Co v Commissioner of Internal Revenue	211 F2d 522	United States Court of Appeals, Second Circuit	United States	9 Mar 1954	WorldLII		3
General American Investors Co v Commissioner of Internal Revenue	[1954] USCA2 81	United States Court of Appeals, Second Circuit	United States	9 Feb 1954	WorldLII
United States v Maryland Jockey Club of Baltimore City	[1954] USCA4 43	United States Court of Appeals, Fourth Circuit	United States	3 Feb 1954	WorldLII
Owensboro Wagon Co v Commissioner of Internal Revenue	209 F2d 617	United States Court of Appeals, Sixth Circuit	United States	26 Jan 1954	WorldLII		4
United States v Maryland Jockey Club of Baltimore City	210 F2d 367	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1954	WorldLII		12
Schmitt v Commissioner of Internal Revenue	[1954] USCA3 14	United States Court of Appeals, Third Circuit	United States	8 Jan 1954	WorldLII		1
Commissioner of Internal Revenue v Glenshaw Glass Co	211 F2d 928	United States Court of Appeals, Third Circuit	United States	23 Dec 1953	WorldLII		11
Schmitt v Commissioner of Internal Revenue	208 F2d 819	United States Court of Appeals, Third Circuit	United States	18 Dec 1953	WorldLII		6
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Healy v Commissioner	345 US 278; 97 L Ed 1007; 73 SCt 671	United States Supreme Court	United States	18 May 1953	WorldLII		76
United States v Adamant Co	197 F2d 1	United States Court of Appeals, Ninth Circuit	United States	25 Jun 1952	WorldLII		16
Hofferbert v Anderson Oldsmobile	197 F2d 504	United States Court of Appeals, Fourth Circuit	United States	11 Jun 1952	WorldLII		8
Commissioner of Internal Revenue v Weisman	197 F2d 221	United States Court of Appeals, First Circuit	United States	9 Jun 1952	WorldLII		12
United States v Adamant Co	[1952] USCA9 154	United States Court of Appeals, Ninth Circuit	United States	23 May 1952	WorldLII		2
Rutkin v United States	343 US 130; 96 L Ed 833; 72 SCt 571	United States Supreme Court	United States	12 May 1952	WorldLII		126
Hofferbert v Anderson Oldsmobile	[1952] USCA4 72	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1952	WorldLII
Alwine v Arabian American Oil Co	[1952] USCA3 60	United States Court of Appeals, Third Circuit	United States	13 Feb 1952	WorldLII
Tourtelot v Commissioner of Internal Revenue	189 F2d 167	United States Court of Appeals, Seventh Circuit	United States	28 May 1951	WorldLII		3
Alwine v Arabian American Oil Co	[1951] USCA3 127	United States Court of Appeals, Third Circuit	United States	8 May 1951	WorldLII
Harvey v United States	185 F2d 463	United States Court of Appeals, Seventh Circuit	United States	30 Nov 1950	WorldLII		1
Merritt-Chapman Scott Corporation v New York Trust Co	[1950] USCA2 322	United States Court of Appeals, Second Circuit	United States	8 Nov 1950	WorldLII
Merritt-Chapman Scott Corporation v New York Trust Co	184 F2d 954	United States Court of Appeals, Second Circuit	United States	4 Oct 1950	WorldLII		1
Skelly Oil Co v Phillips Petroleum Co	339 US 667; 94 L Ed 1194; 70 SCt 876; 94 L Ed 2d 1194	United States Supreme Court	United States	5 Jun 1950	WorldLII		325
Maverick-Clarke Litho Co v Commissioner of Internal Revenue	(1950) 180 F2d 587	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1950	WorldLII		10
Commissioner v Wodehouse	337 US 369; 93 L Ed 1419; 69 SCt 1120	United States Supreme Court	United States	10 Oct 1949	WorldLII		16
Commissioner of Internal Revenue v Culbertson	337 US 733; 93 L Ed 1659; 69 SCt 1210	United States Supreme Court	United States	27 Jun 1949	WorldLII		241
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Adamson v California	332 US 46; 91 L Ed 1903; 67 SCt 1672	United States Supreme Court	United States	23 Jun 1947	WorldLII		133
Helvering v Griffiths	318 US 371; 87 L Ed 843; 63 SCt 636	United States Supreme Court	United States	1 Mar 1943	WorldLII		44
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
Resch v Commissioner of Taxation	[1942] ArgusLawRp 2; (1942) 48 ALR 73	Argus Law Reports	Australia	4 Feb 1942	AustLII
Helvering v Bruun	309 US 461; 84 L Ed 864; 60 SCt 631	United States Supreme Court	United States	25 Mar 1940	WorldLII		21
Dickson v FCT	[1940] HCA 46; (1940) 62 CLR 687; [1940] ALR 49; 5 ATD 147	High Court of Australia	Australia - Commonwealth	21 Feb 1940	AustLII		16
M E Blatt Co v United States	305 US 267; 83 L Ed 167; 59 SCt 186	United States Supreme Court	United States	5 Dec 1938	WorldLII		12
Foster v United States	303 US 118; 82 L Ed 700; 58 SCt 424	United States Supreme Court	United States	31 Jan 1938	WorldLII		8
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII		37
Helvering v Gowran	302 US 238; 82 L Ed 224; 58 SCt 154	United States Supreme Court	United States	6 Dec 1937	WorldLII		301
New York ex rel Cohn v Graves	300 US 308; 81 L Ed 666; 57 SCt 466	United States Supreme Court	United States	1 Mar 1937	WorldLII		35
Koshland v Helvering	298 US 441; 80 L Ed 1268; 56 SCt 767	United States Supreme Court	United States	18 May 1936	WorldLII		47
United States v Safety Car Heating & Lighting Co	297 US 88; 80 L Ed 500; 56 SCt 353	United States Supreme Court	United States	6 Jan 1936	WorldLII		33
Helvering v Stockholms Enskilda Bank	293 US 84; 79 L Ed 211; 55 SCt 50	United States Supreme Court	United States	5 Nov 1934	WorldLII		65
Helvering v Independent Life Ins Co	292 US 371; 78 L Ed 1311; 54 SCt 758	United States Supreme Court	United States	21 May 1934	WorldLII		20
Burnet v Commonwealth Improvement Co	287 US 415; 77 L Ed 399; 53 SCt 198; 77 L Ed 2d 399	United States Supreme Court	United States	12 Dec 1932	WorldLII		49
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
MacLaughlin v Alliance Ins Co	286 US 244; 76 L Ed 1083; 52 SCt 538	United States Supreme Court	United States	16 May 1932	WorldLII		4
First National Bank of Boston v Maine	284 US 312; 76 L Ed 313; 52 SCt 174	United States Supreme Court	United States	4 Jan 1932	WorldLII		34
El Oriente Fabrica De Tabacos, Inc v Juan Posadas, Collector of Internal Revenue	[1931] PHSC 102	Supreme Court of the Philippines	Philippines	21 Sep 1931	AsianLII
United States v Swift & Co	282 US 468; 75 L Ed 464; 51 SCt 202	United States Supreme Court	United States	2 Feb 1931	WorldLII		8
Burnet v Sanford & Brooks Co	282 US 359; 75 L Ed 383; 51 SCt 150	United States Supreme Court	United States	5 Jan 1931	WorldLII		90
Beidler v South Carolina Tax Commission	282 US 1; 75 L Ed 131; 51 SCt 54	United States Supreme Court	United States	24 Nov 1930	WorldLII		20
C Perez Rubio v Collector of Internal Revenue	[1930] PHSC 10	Supreme Court of the Philippines	Philippines	20 Jan 1930	AsianLII
Lucas v Alexander	279 US 573; 73 L Ed 851; 49 SCt 426	United States Supreme Court	United States	20 May 1929	WorldLII		29
Posados v Warner, Barnes & Co	279 US 340; 73 L Ed 729; 49 SCt 333	United States Supreme Court	United States	22 Apr 1929	WorldLII		5
Taft v Bowers	278 US 470; 73 L Ed 460; 49 SCt 199	United States Supreme Court	United States	18 Feb 1929	WorldLII		19
McDonald v Maxwell	274 US 91; 71 L Ed 942; 47 SCt 497	United States Supreme Court	United States	11 Apr 1927	WorldLII		6
Bowers v Kerbaugh-Empire Co	271 US 170; 70 L Ed 886; 46 SCt 449	United States Supreme Court	United States	3 May 1926	WorldLII		29
Rhode Island Hospital Trust Co v Doughton	270 US 69; 70 L Ed 475; 46 SCt 256	United States Supreme Court	United States	1 Mar 1926	WorldLII		15
Metcalf & Eddy v Mitchell	269 US 514; 70 L Ed 384; 46 SCt 172	United States Supreme Court	United States	11 Jan 1926	WorldLII		62
Edwards v Cuba R Co	268 US 628; 69 L Ed 1124; 45 SCt 614	United States Supreme Court	United States	8 Jun 1925	WorldLII		19
Marr v United States	268 US 536; 69 L Ed 1079; 45 SCt 575	United States Supreme Court	United States	1 Jun 1925	WorldLII		10
Irwin v Gavit	268 US 161; 69 L Ed 897; 45 SCt 475	United States Supreme Court	United States	27 Apr 1925	WorldLII		43
United States v Supplee-Biddle Hardware Co	265 US 189; 68 L Ed 970; 44 SCt 546	United States Supreme Court	United States	26 May 1924	WorldLII		9
Weiss v Stearn	265 US 242; 68 L Ed 1001; 44 SCt 490	United States Supreme Court	United States	26 May 1924	WorldLII		23
Cullinan v Walker	262 US 134; 67 L Ed 906; 43 SCt 495	United States Supreme Court	United States	30 Apr 1923	WorldLII		9
Frederick C Fisher v Wenceslao Trinidad, Collector of Internal Revenue	[1922] PHSC 179	Supreme Court of the Philippines	Philippines	30 Oct 1922	AsianLII
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
Miles v Safe Deposit & Trust Co of Baltimore	259 US 247; 66 L Ed 923; 42 SCt 483	United States Supreme Court	United States	29 May 1922	WorldLII		12
United States v Phellis	257 US 156; 66 L Ed 180; 42 SCt 63	United States Supreme Court	United States	21 Nov 1921	WorldLII		39
La Belle Iron Works v United States	256 US 377; 65 L Ed 998; 41 SCt 528	United States Supreme Court	United States	16 May 1921	WorldLII		37
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Goodrich v Edwards	41 SCt 390	United States Supreme Court	United States	28 Mar 1921	WorldLII		13
Walsh v Brewster	255 US 536; 65 L Ed 762; 41 SCt 392	United States Supreme Court	United States	28 Mar 1921	WorldLII		7
Goodrich v Edwards	41 SCt 390	United States Supreme Court	United States	28 Mar 1921	WorldLII		13
Evans v Gore	253 US 245; 64 L Ed 887; 40 SCt 550	United States Supreme Court	United States	1 Jun 1920	WorldLII		37

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fixing the Defective Jigsaw"	(2021) 45 Melbourne University Law Review 362	Cooper, Graeme S	Australia	circa 2021	AustLII
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"	(2018) 16 E-Journal of Tax Research 2	Burtonp, Mark	Australia	circa 2018	AustLII
"A History of Taxing Capital Gains in New Zealand: Why Don't We?"	(2014) 20 Auckland University Law Review 124	Jacomb, Melinda	New Zealand	circa 2014	NZLII		2
"The Tiley trilogy and US anti-avoidance law"	(2014) 12 E-Journal of Tax Research 74	Jensen, Erik	Australia	circa 2014	AustLII
"Crossed lines: two cases of tax policy incoherence"	(2013) 11 (3) E-Journal of Tax Research 375	Killian, Sheila	Australia	circa 2013	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Recent Tax Litigation: A View From The Bench"	[2008] JlATaxTA 8	Edmonds, Richard	Australia	circa 2008	AustLII
"Recent tax litigation: a view from the bench" (FCA)	[2008] FedJSchol 30	Edmonds, Justice Richard	Australia	circa 2008	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"	[2005] JlATaxTA 27	Burton, Mark	Australia	circa 2005	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
Lottery Winnings as Capital Gains	(2004) 114 Yale Law Journal 195	Levine, Matthew S	United States	1 Jan 2004	WorldLII		2
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"FCT v Montgomery: an Opportunity Lost"	(1999) 2 (6) Journal of Australian Taxation 433	Dabner, Justin	Australia	circa 1999	AustLII
"Ability to Pay in New Zealand's Tax System"	[1997] VUWLawRw 33	Gunnarsson, Asa	New Zealand	circa 1997	NZLII
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Peabody v Eisner	247 US 347; 62 L Ed 1152; 38 SCt 546	United States Supreme Court	United States	3 Jun 1918	WorldLII		7
Lynch v Hornby	247 US 339; 62 L Ed 1149; 38 SCt 543	United States Supreme Court	United States	3 Jun 1918	WorldLII		38
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
Peck & Co v Lowe	247 US 165; 62 L Ed 1049; 38 SCt 432	United States Supreme Court	United States	20 May 1918	WorldLII		29
Towne v Eisner	245 US 425; 245 US 418; 62 L Ed 372; 38 SCt 158	United States Supreme Court	United States	7 Jan 1918	WorldLII		119
(1917) 713 Lra 1917d	(1917) 713 LRA 1917D		United States	circa 1917			11
Stanton v Baltic Mining Co	240 US 103; 60 L Ed 546; 36 SCt 278	United States Supreme Court	United States	21 Feb 1916	WorldLII		24
Brushaber v Union Pacific R Co	240 US 1; 60 L Ed 493; 36 SCt 236; 60 L Ed 2d 493	United States Supreme Court	United States	24 Jan 1916	WorldLII		138
Linn & Lane Timber Co v United States	236 US 574; 59 L Ed 725; 35 SCt 440	United States Supreme Court	United States	8 Mar 1915	WorldLII		9
Swan Brewery Co Ltd v R	[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211		United Kingdom	16 Dec 1913	CommonLII		24
Stratton's Independence v Howbert	231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136	United States Supreme Court	United States	1 Dec 1913	WorldLII		45
"Some Judicial Myths"	(1908-1909) 22 Harvard Law Review 393	Harvard Law Review	United States	circa 1909	HeinOnline / LexisNexis		1
South Carolina v United States	199 US 437; 4 Ann Cas 737; 4 A & E Ann Cas 737; 50 L Ed 261; 26 SCt 110; 5o L Ed 262; 4 Ann Cas 767	United States Supreme Court	United States	4 Dec 1905	WorldLII		75
Logan County v United States	169 US 255; 42 L Ed 737; 18 SCt 361	United States Supreme Court	United States	21 Feb 1898	WorldLII		4
United States v Realty Co	16 SCt 1120	United States Supreme Court	United States	25 May 1896	WorldLII		22
Pollock v Farmers' Loan & Trust Co	158 US 601; 39 L Ed 1108; 15 SCt 912	United States Supreme Court	United States	20 May 1895	WorldLII		89
Gibbons v Mahon	136 US 549; 34 L Ed 525; 10 SCt 1057	United States Supreme Court	United States	19 May 1890	WorldLII		12
Burrow-Giles Lithographic Co v Sarony	111 US 53; 28 L Ed 349; 4 SCt 279	United States Supreme Court	United States	17 Mar 1884	WorldLII		68
Juilliard v Greenman	110 US 421; 28 L Ed 204; 4 SCt 122	United States Supreme Court	United States	3 Mar 1884	WorldLII		38
Jarrolt v Moberly	103 US 580; 26 L Ed 492	United States Supreme Court	United States	1 Oct 1880	WorldLII		6
Trade-Mark Cases	100 US 82; 25 L Ed 550; 10 Ot 82	United States Supreme Court	United States	1 Oct 1879	WorldLII		104
Sinking Fund Cases	99 US 700; 99 US 718; 25 L Ed 496; 9 Ot 700	United States Supreme Court	United States	1 Oct 1878	WorldLII		77
Bailey v Railroad Co	89 US 604; 22 L Ed 840; 22 Wall 604	United States Supreme Court	United States	1 Oct 1874	WorldLII		4
Collector v Hubbard	79 US 1; 20 L Ed 272; 12 Wall 1	United States Supreme Court	United States	1 Dec 1870	WorldLII		11
Legal Tender Cases Knox v Lee Parker	79 US 457; 12 Wall 457; 20 L Ed 287	United States Supreme Court	United States	1 Dec 1870	WorldLII		82
Hiram Craig v Missouri	29 US 410; 7 L Ed 903; 4 Pet 410	United States Supreme Court	United States	1 Jan 1830	WorldLII		14
Brown v Maryland	25 US 419; (1827) 12 Wheat 419; 6 L Ed 678	United States Supreme Court	United States	12 Mar 1827	WorldLII		178
McCulloch v Maryland	17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278	United States Supreme Court	United States	1 Feb 1819	WorldLII		896
Martin v Hunter's Lessee	14 US 141; 4 L Ed 97; 1 Wheat 304	United States Supreme Court	United States	20 Mar 1816	WorldLII		184
Brander v Brander	[1799] EngR 814; 31 ER 414; (1799) 4 Ves Jr 800	Court of Chancery	United Kingdom	circa 1799	CommonLII		1
460 Idaho 198	460 Idaho 198		United States - Idaho				1
Peabody v Eisner	247 US 349	United States Supreme Court	United States		Westlaw		1
247 US 343	247 US 343	United States Supreme Court	United States		Westlaw		1
247 US 183	247 US 183	United States Supreme Court	United States		Westlaw		1
245 US 426; 38 SCt 159; 62 l Ed 372	245 US 426; 38 SCt 159; 62 L Ed 372	United States Supreme Court	United States		Westlaw		1
242 Fed 706	242 FED 706						1
242 Fed 704	242 FED 704						1
Towne v Eisner, Collector	242 FED 702						3
227 Mass 526	227 Mass 526		United States - Massachusetts				1
Tax Commissioner v Putnam	227 Mass 522; 116 NE 904; 910 LRA 1917F		United States - Massachusetts				11
183 Pac 337	183 Pac 337		United States				1
Bishop v State	149 Ind 223		United States				1
136 US 560	136 US 560	United States Supreme Court	United States		Westlaw		1
116 Ne 911	116 NE 911; 227 Mass 535		United States				1
Matter of Osborne	103 NE 723; 209 NY 450		United States				1
Leland v Hayden	102 Mass 542		United States - Massachusetts				2
Minot v Paine	99 Mass 101; 96 Am Dec 705		United States - Massachusetts				4
92 Ne 1097	92 NE 1097		United States				1
Green v Bissell	79 Conn 547; 65 ATL 1056; 8 LRANS 1011; 118 Am St Rep 156; 9 Ann Cas 287		United States - Connecticut				1
State v Butler	70 Fla 102		United States - Florida				1
Lowry v Farmers' Loan & Trust Co	64 NE 796; 172 NY 137		United States - New York				1
63 Am St Rep 270	63 Am St Rep 270; 39 LRA 278		United States				1
57 Central Law Journal 343	57 Central Law Journal 343	Central Law Journal	United States		HeinOnline		1
50 Lrans 510	50 LRANS 510		United States				1
48 Ne 1038	48 NE 1038		United States				1
29 Harvard Law Review 551	29 Harvard Law Review 551	Harvard Law Review	United States		HeinOnline / LexisNexis		1
28 Pa 368	28 PA 368		United States				4
20 Harvard Law Review 589	20 Harvard Law Review 589	Harvard Law Review	United States		HeinOnline / LexisNexis		1
16 SCt 1120; 41 l Ed 215	16 SCt 1120; 41 L Ed 215	United States Supreme Court	United States		Westlaw		11
Ogden v Saunders	12 Wheat 213; 3 Wend 538; 5 Cranch 302		United States				80
12 Wall 18; 20 L Ed 272	12 Wall 18; 20 L Ed 272	United States Supreme Court	United States		LexisNexis		1
"Origin and Scope of the American Doctrine of Constitutional Law"	7 Harvard Law Review 129	Harvard Law Review	United States		HeinOnline / LexisNexis		35
6 l Ed 606	6 L Ed 606	United States Supreme Court	United States		LexisNexis		34