Hort v Commissioner
|
313 US 28; 85 L Ed 1168; 61 SCt 757
|
United States Supreme Court
|
United States
|
31 Mar 1941
|
WorldLII
|
|
94
|
Commissioner of Internal Revenue v Gillette Motor Transport, Inc
|
364 US 130; 4 L Ed 2d 1617; 80 SCt 1497
|
United States Supreme Court
|
United States
|
27 Jun 1960
|
WorldLII
|
|
64
|
Commissioner v Groetzinger
|
480 US 23; 94 L Ed 2d 25; 107 SCt 980
|
United States Supreme Court
|
United States
|
24 Feb 1987
|
WorldLII
|
|
32
|
United States v Midland-Ross Corporation
|
381 US 54; 14 L Ed 2d 214; 85 SCt 1308
|
United States Supreme Court
|
United States
|
3 May 1965
|
WorldLII
|
|
24
|
Holt v Commissioner of Internal Revenue
|
303 F2d 687
|
United States Court of Appeals, Ninth Circuit
|
United States
|
4 May 1962
|
WorldLII
|
|
17
|
Kurzet v Comm'r
|
222 F3d 830
|
United States Court of Appeals, Tenth Circuit
|
United States
|
16 Aug 2000
|
WorldLII
|
|
8
|
Dyer v Commissioner of Internal Revenue
|
294 F2d 123
|
United States Court of Appeals, Tenth Circuit
|
United States
|
21 Aug 1961
|
WorldLII
|
|
8
|
Freese v United States
|
455 F2d 1146
|
United States Court of Appeals, Tenth Circuit
|
United States
|
10 Apr 1972
|
WorldLII
|
|
5
|
Davis v Comm'r
|
119 Tax Cas 1
|
|
United Kingdom
|
circa 1960
|
|
|
5
|
United States v J Maginnis
|
356 F3d 1179
|
United States Court of Appeals, Ninth Circuit
|
United States
|
30 Jan 2004
|
WorldLII
|
|
4
|
Ihc Health Plans Inc Ihc Ihc v Commissioner of Internal Revenue
|
325 F3d 1188
|
United States Court of Appeals, Tenth Circuit
|
United States
|
9 Apr 2003
|
WorldLII
|
|
4
|
Limiting the Substitute-for-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving the Sale of Future Lottery Rights
|
56 SCLR 387
|
|
United Kingdom - Scotland
|
|
|
|
3
|
Lattera v Commissioner of Internal Revenue
|
437 F3d 399
|
United States Court of Appeals, Third Circuit
|
United States
|
14 Feb 2006
|
WorldLII
|
|
2
|
Lottery Winnings as Capital Gains
|
(2004) 114 Yale Law Journal 195
|
Yale Law Journal
|
United States
|
1 Jan 2004
|
WorldLII
|
|
2
|
Prebola Nka v Commissioner of Internal Revenue
|
482 F3d 610
|
United States Court of Appeals, Second Circuit
|
United States
|
27 Mar 2007
|
WorldLII
|
|
1
|