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Raphan v United States    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vaughn v United States	740 F2d 941	United States Court of Appeals, Federal Circuit	United States	1 Aug 1984	WorldLII		4
Heisig v United States	719 F2d 1153	United States Court of Appeals, Federal Circuit	United States	19 Oct 1983	WorldLII		64
Roccaforte v Commissioner of Internal Revenue	708 F2d 986	United States Court of Appeals, Fifth Circuit	United States	5 Jul 1983	WorldLII		8
United States v Sells Engineering, Inc	463 US 418; 103 SCt 3133; 77 L Ed 2d 743	United States Supreme Court	United States	30 Jun 1983	WorldLII		113
United States v Baggot	463 US 476; 77 L Ed 2d 785; 103 SCt 3164	United States Supreme Court	United States	30 Jun 1983	WorldLII		47
Laney v Commissioner of Internal Revenue	674 F2d 342	United States Court of Appeals, Fifth Circuit	United States	26 Apr 1982	WorldLII		9
United States v Payner	447 US 727; 100 SCt 2439; 65 L Ed 2d 468	United States Supreme Court	United States	11 Aug 1980	WorldLII		181
Security-First National Bank of Los Angeles v S Lutz a	322 F2d 348	United States Court of Appeals, Ninth Circuit	United States	19 Aug 1963	WorldLII		7
May v McGowan	194 F2d 396	United States Court of Appeals, Second Circuit	United States	15 Jan 1952	WorldLII		9
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
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
Terry v Tubman	92 US 156; 23 L Ed 537; 33 L Ed 537	United States Supreme Court	United States	1 Oct 1875	WorldLII		9
Harrison Property Management Co , Inc v United States	475 F2d 623; 201 Ct Cl 77		United States		Westlaw		13
414 US 1130; 94 SCt 868; 38 l Ed 2d 754	414 US 1130; 94 SCt 868; 38 L Ed 2d 754	United States Supreme Court	United States		Westlaw		11
Carver v United States	412 F2d 233; 188 Ct Cl 202		United States		Westlaw		5
Ourisman v Commissioner	82 Tax Cas 171		United Kingdom				4
Brand v Comm'r	81 Tax Cas 821		United Kingdom				1
Roccaforte v Commissioner	77 Tax Cas 263		United Kingdom				6
Kalish and Rosen, The Risky Basis for Partnership Allocations	38 Tax Lawyer 119	Tax Lawyer	United States		HeinOnline		2
Raphan v United States	3 Cl Ct 457		United States				3
2 Ot 156	2 Ot 156		United States				1