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Watkins v Commissioner Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Prebola Nka v Commissioner of Internal Revenue	482 F3d 610	United States Court of Appeals, Second Circuit	United States	27 Mar 2007	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
Prebola Nka v Commissioner of Internal Revenue	482 F3d 610	United States Court of Appeals, Second Circuit	United States	27 Mar 2007	WorldLII		1
Lattera v Commissioner of Internal Revenue	437 F3d 399	United States Court of Appeals, Third Circuit	United States	14 Feb 2006	WorldLII		2
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Lottery Winnings as Capital Gains	(2004) 114 Yale Law Journal 195	Yale Law Journal	United States	1 Jan 2004	WorldLII		2
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
Kurzet v Comm'r	222 F3d 830	United States Court of Appeals, Tenth Circuit	United States	16 Aug 2000	WorldLII		8
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
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
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
Dyer v Commissioner of Internal Revenue	294 F2d 123	United States Court of Appeals, Tenth Circuit	United States	21 Aug 1961	WorldLII		8
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 of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94