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Lattera v Commissioner of Internal Revenue     2

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
Watkins v Commissioner Internal Revenue	447 F3d 1269	United States Court of Appeals, Tenth Circuit	United States	10 May 2006	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Lottery Winnings as Capital Gains	(2004) 114 Yale Law Journal 195	Yale Law Journal	United States	1 Jan 2004	WorldLII		2
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Estate of Meriano v Commissioner of Internal Revenue	142 F3d 651; 81 AFTR2d 98-1667	United States Court of Appeals, Third Circuit	United States	24 Apr 1998	WorldLII		2
Reves v Ernst & Young	494 US 56; 108 L Ed 2d 47; 110 SCt 945	United States Supreme Court	United States	16 Apr 1990	WorldLII		51
Arkansas Best Corporation v Commissioner	485 US 212; 99 L Ed 2d 183; 108 SCt 971	United States Supreme Court	United States	7 Mar 1988	WorldLII		18
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
Exchange National Bank of Chicago v Touche Ross & Co	544 F2d 1126	United States Court of Appeals, Second Circuit	United States	9 Jun 1976	WorldLII		73
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Elliott v United States	431 F2d 1149	United States Court of Appeals, Tenth Circuit	United States	27 Aug 1970	WorldLII		7
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
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
Holt v Commissioner of Internal Revenue	303 F2d 687	United States Court of Appeals, Ninth Circuit	United States	4 May 1962	WorldLII		17
Commissioner of Internal Revenue v Ferrer	304 F2d 125; 301 USApp DC 310	United States Court of Appeals, Second Circuit	United States	5 Jun 1962	WorldLII		26
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
Tunnell v United States	259 F2d 916	United States Court of Appeals, Third Circuit	United States	15 May 1958	WorldLII		14
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
but see McAllister v CIR	157 F2d 235		United States	circa 1958	Westlaw		17
Rhodes' Estate v Commissioner	131 F2d 50		United States	circa 1958	Westlaw		11
Davis v Comm'r	119 Tax Cas 1		United Kingdom	circa 1958			5
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