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Cinema '84 v Commissioner of Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sebastian vs CIR	[2008] USCA5 2019	United States Court of Appeals, Fifth Circuit	United States	31 Oct 2008	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Merrill Lynch Co Inc v Commissioner of Internal Revenue	386 F3d 464	United States Court of Appeals, Second Circuit	United States	28 Sep 2004	WorldLII		4
Cinema '84 v Commissioner of Internal Revenue	294 F3d 432	United States Court of Appeals, Second Circuit	United States	21 May 2002	WorldLII		3
Laurence M Addington, David M Cohn, John Sann and Marianne Sann, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	205 F3d 54	United States Court of Appeals, Second Circuit	United States	29 Feb 2000	WorldLII		4
Transpac Drilling Venture 1982-12 v Commissioner of Internal Revenue	147 F3d 221; 82 AFTR2d 98-5078	United States Court of Appeals, Second Circuit	United States	26 Jun 1998	WorldLII		7
Michaels v Commissioner of Internal Revenue	144 F3d 495; 81 AFTR2d 98-2018	United States Court of Appeals, Seventh Circuit	United States	15 May 1998	WorldLII		2
Drobny v Commissioner of Internal Revenue	113 F3d 670; 79 AFTR2d 97-2395	United States Court of Appeals, Seventh Circuit	United States	5 Jun 1997	WorldLII		9
Harbold v Commissioner of Internal Revenue	51 F3d 618; 75 AFTR2d 95-1703	United States Court of Appeals, Sixth Circuit	United States	13 Apr 1995	WorldLII		6
Webbe v Commissioner of Internal Revenue	902 F2d 688; 65 AFTR2d 90-1081	United States Court of Appeals, Eighth Circuit	United States	4 May 1990	WorldLII		7
Billingsley v Commissioner of Internal Revenue	868 F2d 1081; 63 AFTR2d 89-787	United States Court of Appeals, Ninth Circuit	United States	28 Feb 1989	WorldLII		15
Senate Realty Corporation v Commissioner of Internal Revenue	511 F2d 929	United States Court of Appeals, Second Circuit	United States	20 Feb 1975	WorldLII		9
Toscano v Commissioner of Internal Revenue	441 F2d 930; 24 ALRFed 683	United States Court of Appeals, Ninth Circuit	United States	28 Apr 1971	WorldLII		24
Lentin v Commissioner of Internal Revenue	243 F2d 907	United States Court of Appeals, Seventh Circuit	United States	1 May 1957	WorldLII		10
Cinema '84 v Comm'r	122 Tax Cas 264		United Kingdom	circa 1957			1
Computer Programs Lambda, Ltd v Commissioner	90 Tax Cas 1124		United Kingdom	circa 2000			3
Abeles v Commissioner	90 Tax Cas 103		United Kingdom	circa 2000			4
Computer Programs Lambda, Ltd v Commissioner	89 Tax Cas 198		United Kingdom				7