Frink v Commissioner of Internal Revenue
|
798 F2d 106; 58 AFTR2d 86-5536
|
United States Court of Appeals, Fourth Circuit
|
United States
|
8 Aug 1986
|
WorldLII
|
|
4
|
Ourisman v Commissioner of Internal Revenue
|
760 F2d 541; 55 AFTR2d 85-1428
|
United States Court of Appeals, Fourth Circuit
|
United States
|
29 Apr 1985
|
WorldLII
|
|
4
|
Raphan v United States
|
759 F2d 879; 55 AFTR2d 85-1154; 53 USLW 2544
|
United States Court of Appeals, Tenth Circuit
|
United States
|
5 Apr 1985
|
WorldLII
|
|
4
|
Moncrief v United States
|
730 F2d 276
|
United States Court of Appeals, Fifth Circuit
|
United States
|
20 Apr 1984
|
WorldLII
|
|
6
|
Roccaforte v Commissioner of Internal Revenue
|
708 F2d 986
|
United States Court of Appeals, Fifth Circuit
|
United States
|
5 Jul 1983
|
WorldLII
|
|
8
|
Jones v Commissioner of Internal Revenue
|
640 F2d 745
|
United States Court of Appeals, Fifth Circuit
|
United States
|
27 Mar 1981
|
WorldLII
|
|
7
|
[1976-1] CB 10
|
[1976-1] CB 10
|
|
|
circa 1976
|
|
|
2
|
[1975-1] CB 10
|
[1975-1] CB 10
|
|
|
circa 1975
|
|
|
2
|
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
|
Harrison Property Management Co , Inc v United States
|
475 F2d 623; 201 Ct Cl 77
|
|
United States
|
|
Westlaw
|
|
13
|
454 US 965
|
454 US 965; 102 SCt 506; 70 L Ed 2d 380
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
88
|
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
|
106 SCt 129; 88 l Ed 2d 106
|
106 SCt 129; 88 L Ed 2d 106
|
|
United States
|
|
Westlaw
|
|
8
|
Roccaforte v Commissioner
|
77 Tax Cas 263
|
|
United Kingdom
|
|
|
|
6
|
"The Nominee Conundrum: The Live Dummy Is Dead, But the Dead Dummy Should Live!"
|
34 Tax Law Review 213
|
Tax Law Review
|
United States
|
|
HeinOnline / Westlaw
|
|
2
|
26 USC 7482
|
26 USC 7482
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
240
|