Frank Lyon Co v United States
|
435 US 561; 98 SCt 1291; 55 L Ed 2d 550
|
United States Supreme Court
|
United States
|
18 Apr 1978
|
WorldLII
|
|
100
|
Coomes v Commissioner of Internal Revenue
|
572 F2d 554
|
United States Court of Appeals, Sixth Circuit
|
United States
|
14 Mar 1978
|
WorldLII
|
|
6
|
Owens v Commissioner
|
568 F2d 1233
|
United States Court of Appeals, Sixth Circuit
|
United States
|
20 Dec 1977
|
WorldLII
|
|
11
|
[1976] PL 94-455
|
[1976] PL 94-455
|
|
United Kingdom
|
circa 1976
|
Westlaw
|
|
32
|
United States v Cheramie
|
520 F2d 325
|
United States Court of Appeals, Fifth Circuit
|
United States
|
3 Oct 1975
|
WorldLII
|
|
18
|
Mathews v Commissioner of Internal Revenue
|
520 F2d 323
|
United States Court of Appeals, Fifth Circuit
|
United States
|
1 Oct 1975
|
WorldLII
|
|
5
|
Southeastern Canteen Co v Commissioner of Internal Revenue
|
410 F2d 615
|
United States Court of Appeals, Sixth Circuit
|
United States
|
13 May 1969
|
WorldLII
|
|
12
|
Goldstein v Commissioner
|
364 F2d 734
|
United States Court of Appeals, Second Circuit
|
United States
|
23 Feb 1966
|
WorldLII
|
|
28
|
Knetsch v United States
|
364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132
|
United States Supreme Court
|
United States
|
14 Nov 1960
|
WorldLII
|
|
151
|
White v Fitzpatrick
|
193 F2d 398
|
United States Court of Appeals, Second Circuit
|
United States
|
10 Dec 1951
|
WorldLII
|
|
8
|
Armston Co v Commissioner of Internal Revenue
|
188 F2d 531; 26 ALR 2d 698
|
United States Court of Appeals, Fifth Circuit
|
United States
|
25 Apr 1951
|
WorldLII
|
|
21
|
"Corporate Financing Through the Sale and Lease-Back of Property: Business, Tax, and Policy Considerations"
|
(1948) 62 Harvard Law Review 1
|
Harvard Law Review
|
United States
|
circa 1948
|
HeinOnline / LexisNexis
|
|
3
|
Crane v Commissioner
|
331 US 1; 91 L Ed 1301; 67 SCt 1047
|
United States Supreme Court
|
United States
|
14 Apr 1947
|
WorldLII
|
|
119
|
Commissioner of Internal Revenue v Court Holding Co
|
324 US 331; 89 L Ed 981; 65 SCt 707
|
United States Supreme Court
|
United States
|
12 Mar 1945
|
WorldLII
|
|
272
|
Moline Properties, Inc v Commissioner
|
319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149
|
United States Supreme Court
|
United States
|
1 Jun 1943
|
WorldLII
|
|
150
|
Helvering v Clifford
|
309 US 331; 84 L Ed 788; 60 SCt 554
|
United States Supreme Court
|
United States
|
26 Feb 1940
|
WorldLII
|
|
224
|
Helvering v Taylor
|
293 US 507; 79 L Ed 623; 55 SCt 287; 79 L Ed 2d 623
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
269
|
Gregory v Helvering
|
293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
Welch v Helvering
|
290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8
|
United States Supreme Court
|
United States
|
6 Nov 1933
|
WorldLII
|
|
446
|
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
|
sub nom Nucleus of Chicago Homeowners Assn v Hill
|
424 US 967; 47 L Ed 2d 734; 96 SCt 1462
|
United States Supreme Court
|
United States
|
circa 1948
|
Westlaw
|
|
71
|
396 US 833; 90 SCt 89; 24 l Ed 2d 84
|
396 US 833; 90 SCt 89; 24 L Ed 2d 84
|
United States Supreme Court
|
United States
|
circa 1948
|
Westlaw
|
|
53
|
385 US 1005; 87 SCt 708; 17 l Ed 2d 543
|
385 US 1005; 87 SCt 708; 17 L Ed 2d 543
|
United States Supreme Court
|
United States
|
circa 1948
|
Westlaw
|
|
55
|
343 US 928; 72 SCt 762; 96 l Ed 1338
|
343 US 928; 72 SCt 762; 96 L Ed 1338
|
United States Supreme Court
|
United States
|
circa 1948
|
Westlaw
|
|
8
|
98 SCt 1299-1302
|
98 SCt 1299-1302
|
|
United States
|
circa 1948
|
Westlaw
|
|
1
|
66 Tax Cas 260
|
66 Tax Cas 260
|
|
United Kingdom
|
circa 1948
|
|
|
1
|
Bolger v Commissioner
|
59 Tax Cas 760
|
|
United Kingdom
|
circa 1948
|
|
|
5
|