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Limiting the Substitute-for-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving the Sale of Future Lottery Rights 3

56 SCLR 387

Scottish Civil Law Reports

Thomas G Sinclair, Comment

United Kingdom - Scotland

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
Lattera v Commissioner of Internal Revenue	437 F3d 399	United States Court of Appeals, Third Circuit	United States	14 Feb 2006	WorldLII		2

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