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Gregory v Helvering     439

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2)	[2021] FCA 1363	Federal Court of Australia	Australia - Commonwealth	4 Nov 2021	AustLII		2
Australian Securities and Investments Commission v TAL Life Ltd (No 2)	[2021] FCA 193; (2021) 389 ALR 128	Federal Court of Australia	Australia - Commonwealth	9 Mar 2021	AustLII		12
Sasol Oil Pty Ltd v Commissioner for the South African Revenue Service (923/2017)	[2018] ZASCA 153; [2019] 1 All SA 106	Supreme Court of Appeal of South Africa	South Africa	9 Nov 2018	SAFLII		2
Howie; Secretary, Department of Social Services	[2017] AATA 1149	Administrative Appeals Tribunal	Australia	25 Jul 2017	AustLII		1
Dilawar Hussain v The Province of Sindh through Secretary Revenue Department	[2016] PKSC 56		Pakistan	28 Mar 2016	CommonLII
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII		9
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation	[2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503	Federal Court of Australia	Australia - Commonwealth	7 May 2015	AustLII		16
Westbrook Dolphin Square Ltd v Friends Life Ltd	[2014] EWHC 2433 (Ch); [2015] 1 WLR 1713; [2014] L & TR 28	High Court of England and Wales	United Kingdom - England and Wales	17 Jul 2014	BAILII		14
"Table of Cases"	[2013] ELECD 116	Edited Legal Collections Data	Australia	circa 2013	AustLII
BJ v MJ (Financial Remedy: Overseas Trusts)	[2011] EWHC 2708 (Fam)	High Court of England and Wales	United Kingdom - England and Wales	27 Oct 2011	BAILII		21
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Cooperative Bulk Handling Ltd v FCT	[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183	Federal Court of Australia	Australia - Commonwealth	25 May 2010	AustLII		19
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Boulware v United States	[2008] USSC 9	United States Supreme Court	United States	3 Mar 2008	WorldLII
Cemco Investors v USA	[2008] USCA7 24	United States Court of Appeals, Seventh Circuit	United States	7 Feb 2008	WorldLII
BHP Billiton Iron Ore Pty Ltd v National Competition Council	[2006] FCA 1764; [2007] ATPR 42-141	Federal Court of Australia	Australia - Commonwealth	18 Dec 2006	AustLII		12
Coltec Industries Inc v United States	454 F3d 1340	United States Court of Appeals, Federal Circuit	United States	12 Jul 2006	WorldLII		3
Indmar Products Co Inc v Commissioner of Internal Revenue	444 F3d 771	United States Court of Appeals, Sixth Circuit	United States	14 Apr 2006	WorldLII		3
Dow Chemical Co v United States	435 F3d 594	United States Court of Appeals, Sixth Circuit	United States	23 Jan 2006	WorldLII		2
Re: Comdisco Inc Appeal Of: Downey Savings and Loan Association Fa	434 F3d 963	United States Court of Appeals, Seventh Circuit	United States	17 Jan 2006	WorldLII
United States v J Gleason	432 F3d 678	United States Court of Appeals, Sixth Circuit	United States	29 Dec 2005	WorldLII
Halloran v Minister Administering National Parks and Wildlife Act 1974	[2005] HCATrans 656	High Court of Australia	Australia - Commonwealth	1 Sep 2005	AustLII
Universal Music Australia Pty Ltd v Cooper	[2005] FCA 972; (2005) 150 FCR 1; (2005) 65 IPR 409; [2005] AIPC 92-116; [2006] ALMD 2934	Federal Court of Australia	Australia - Commonwealth	14 Jul 2005	AustLII		45
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
Cole v US Capital	389 F3d 719	United States Court of Appeals, Seventh Circuit	United States	19 Nov 2004	WorldLII		13
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Commissioner of Internal Revenue v The Estate of Benigno P Toda, Jr	[2004] PHSC 956	Supreme Court of the Philippines	Philippines	14 Sep 2004	AsianLII
Estate of Thompson v Commissioner of Internal Revenue	382 F3d 367	United States Court of Appeals, Third Circuit	United States	1 Sep 2004	WorldLII		1
Kimbell v United States	371 F3d 257	United States Court of Appeals, Fifth Circuit	United States	20 May 2004	WorldLII		2
Aeroquip-Vickers Inc v Commissioner of Internal Revenue	347 F3d 173	United States Court of Appeals, Sixth Circuit	United States	21 Jan 2004	WorldLII		8
Ho Wai Sang v Fok Kai & Another	[2003] HKCFA 49	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII
Visa International Service Association v Reserve Bank of Australia	[2003] FCA 977; (2003) 131 FCR 300	Federal Court of Australia	Australia - Commonwealth	19 Sep 2003	AustLII		76
Cm Holdings Inc v Cm Cm	301 F3d 96	United States Court of Appeals, Third Circuit	United States	16 Aug 2002	WorldLII		4
Neonatology Associates Pa v Commissioner of Internal Revenue	299 F3d 221	United States Court of Appeals, Third Circuit	United States	29 Jul 2002	WorldLII		4
In Re: Boston Regional Medical Center, Inc	291 F3d 111	United States Court of Appeals, Eleventh Circuit	United States	28 Feb 2002	WorldLII		1
Rogers v United States	281 F3d 1108	United States Court of Appeals, Tenth Circuit	United States	22 Feb 2002	WorldLII		4
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	277 F3d 778	United States Court of Appeals, Fifth Circuit	United States	28 Dec 2001	WorldLII		4
Winn-Dixie Stores, Inc and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	254 F3d 1313	United States Court of Appeals, Eleventh Circuit	United States	28 Jun 2001	WorldLII		4
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee	254 F3d 1014	United States Court of Appeals, Eleventh Circuit	United States	20 Jun 2001	WorldLII		7
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant	253 F3d 350	United States Court of Appeals, Eighth Circuit	United States	14 Jun 2001	WorldLII		4
Del Commercial Properties, Inc , Appellant v Commissioner of Internal Revenue Service, Appellee	251 F3d 210	United States Court of Appeals, District of Columbia Circuit	United States	8 Jun 2001	WorldLII		2
Thomas F Grojean and Therese Grojean, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondents-Appellees	248 F3d 572	United States Court of Appeals, Seventh Circuit	United States	13 Apr 2001	WorldLII		3
Central Green Co, a California Ltd Partnership, Plaintiff-Appellant, v United States of America; Madera Irrigation District, Defendants-Appellees	243 F3d 1212	United States Court of Appeals, Tenth Circuit	United States	13 Mar 2001	WorldLII		1
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	238 F3d 860	United States Court of Appeals, Seventh Circuit	United States	25 Jan 2001	WorldLII		4
Nelson v Adams USA, Inc	529 US 460; 146 L Ed 2d 530; 120 SCt 1579	United States Supreme Court	United States	25 Apr 2000	WorldLII		9
Seven Cable Television Pty Ltd v Telstra Corporation Ltd	[2000] FCA 350; (2000) 171 ALR 89	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		27
FDA v Brown & Williamson Tobacco Corporation	529 US 120; 146 L Ed 2d 121; 120 SCt 1291	United States Supreme Court	United States	21 Mar 2000	WorldLII		163
True v United States	190 F3d 1165	United States Court of Appeals, Tenth Circuit	United States	9 Sep 1999	WorldLII		7
United States of America, Appellee, v Laverne Scherping; Loren Scherping; Jane Scherping; Epsilon Co; CJS Ranch, Appellants	187 F3d 796	United States Court of Appeals, Eighth Circuit	United States	11 Aug 1999	WorldLII		6
Estate of Birnie M Davenport, Deceased, Patricia l Vestal, Personal Representative, Petitioner - Appellant, v Commissioner of Internal Revenue, Respondent - Appellee	184 F3d 1176	United States Court of Appeals, Tenth Circuit	United States	13 Jul 1999	WorldLII		3
In Re: William Stoecker	179 F3d 546	United States Court of Appeals, Seventh Circuit	United States	2 Jun 1999	WorldLII		2
Bergman v United States	174 F3d 928; 83 AFTR2d 99-1882	United States Court of Appeals, Eighth Circuit	United States	19 Apr 1999	WorldLII		3
NSW Cancer Council v Commissioner of Taxation	[1999] FCA 411	Federal Court of Australia	Australia - Commonwealth	14 Apr 1999	AustLII
James Reburiano and Urbano Reburiano v Honorable Court of Appeals and Pepsi Cola Bottling Co of the Philippines Inc	[1999] PHSC 24	Supreme Court of the Philippines	Philippines	21 Jan 1999	AsianLII
Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation	[1999] PHSC 9	Supreme Court of the Philippines	Philippines	20 Jan 1999	AsianLII
Kluener v Commissioner of Internal Revenue	154 F3d 630; 82 AFTR2d 98-6151	United States Court of Appeals, Sixth Circuit	United States	10 Nov 1998	WorldLII		4
Acm Partnership v Commissioner of Internal Revenue	157 F3d 231; 82 AFTR2d 98-6682	United States Court of Appeals, Third Circuit	United States	13 Oct 1998	WorldLII		12
Edwards v Your Credit Inc	148 F3d 427	United States Court of Appeals, Fifth Circuit	United States	17 Aug 1998	WorldLII		4
Kornfeld v Commissioner of Internal Revenue	137 F3d 1231; 81 AFTR2d 98-907	United States Court of Appeals, Tenth Circuit	United States	3 Mar 1998	WorldLII		3
United States v Smith	133 F3d 737	United States Court of Appeals, Tenth Circuit	United States	31 Dec 1997	WorldLII		27
Executive Jet Aviation Inc v United States	125 F3d 1463; 80 AFTR2d 97-6502	United States Court of Appeals, Federal Circuit	United States	18 Sep 1997	WorldLII		2
Harbor Bancorp Subsidiaries v Commissioner of Internal Revenue	115 F3d 722; 80 AFTR2d 97-5667	United States Court of Appeals, Ninth Circuit	United States	6 Aug 1997	WorldLII		9
Michael Warren Ingram and Christopher David Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue	[1997] EWCA Civ 2212	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 1997	BAILII
Northern Indiana Public Service Co v Commissioner of Internal Revenue	115 F3d 506; 79 AFTR2d 97-2862	United States Court of Appeals, Seventh Circuit	United States	6 Jun 1997	WorldLII		7
Bergersen v Commissioner of Internal Revenue	109 F3d 56; 79 AFTR2d 97-1530	United States Court of Appeals, First Circuit	United States	21 Mar 1997	WorldLII		3
Avon Products Inc US v United States	97 F3d 1435; 78 AFTR2d 96-6682	United States Court of Appeals, Federal Circuit	United States	8 Oct 1996	WorldLII
Commissioner of Taxation v Spotless Finance Pty Ltd M33/1996	[1996] HCATrans 402	High Court of Australia	Australia - Commonwealth	4 Oct 1996	AustLII
Commissioner of Taxation v Spotless Services Ltd M32/1996	[1996] HCATrans 403	High Court of Australia	Australia - Commonwealth	4 Oct 1996	AustLII
United States v Ismail	97 F3d 50; 79 AFTR2d 97-901	United States Court of Appeals, Fourth Circuit	United States	26 Sep 1996	WorldLII		6
Upton v Securities and Exchange Commission	75 F3d 92	United States Court of Appeals, Second Circuit	United States	18 Jan 1996	WorldLII		7
Lo, Fu Shuang v Minister of Immigration and Ethnic Affairs	[1995] FCA 1743	Federal Court of Australia	Australia - Commonwealth	13 Dec 1995	AustLII
Sacks v Commissioner	69 F3d 982; 64 USLW 2300; 76 AFTR2d 95-7138	United States Court of Appeals, Ninth Circuit	United States	31 Oct 1995	WorldLII		17
Boccardo v Commissioner of Internal Revenue	56 F3d 1016; 63 USLW 2766; 75 AFTR2d 95-2244	United States Court of Appeals, Ninth Circuit	United States	26 May 1995	WorldLII
United States v Wexler W	31 F3d 117; 74 AFTR2d 94-5310	United States Court of Appeals, Third Circuit	United States	12 Aug 1994	WorldLII		6
Ferguson II v Commissioner of Internal Revenue	29 F3d 98; 74 AFTR2d 94-5371	United States Court of Appeals, Second Circuit	United States	13 Jul 1994	WorldLII		3
United States v Carlton	512 US 26; 129 L Ed 2d 22; 114 SCt 2018	United States Supreme Court	United States	13 Jun 1994	WorldLII		30
United States v Fleming	19 F3d 1325	United States Court of Appeals, Tenth Circuit	United States	23 Mar 1994	WorldLII		14
Harris v Commissioner of Internal Revenue	16 F3d 75; 73 AFTR2d 94-1356	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1994	WorldLII		6
Fox Valley Western Ltd v Interstate Commerce Commission	15 F3d 641; 127 Lab Cas 10,990	United States Court of Appeals, Seventh Circuit	United States	27 Jan 1994	WorldLII		3
Estate of Maxwell v Commissioner of Internal Revenue	3 F3d 591; 62 USLW 2147	United States Court of Appeals, Second Circuit	United States	23 Aug 1993	WorldLII		4
Pension Benefit Guaranty Corporation v White Consolidated Industries Inc Ct	998 F2d 1192; 16 Employee Benefits Cas 2601; 26 Fed RServ3d 173; 62 USLW 2027	United States Court of Appeals, Third Circuit	United States	30 Jun 1993	WorldLII		33
Sears Roebuck and Co v Commissioner of Internal Revenue	972 F2d 858; 70 AFTR2d 92-5540	United States Court of Appeals, Seventh Circuit	United States	14 Oct 1992	WorldLII		8
Salomon Inc v United States	976 F2d 837; 70 AFTR2d 92-5872	United States Court of Appeals, Second Circuit	United States	6 Oct 1992	WorldLII		5
Herzog Contracting Corporation v McGowen Corporation	976 F2d 1062; 23 Fed RServ3d 765	United States Court of Appeals, Seventh Circuit	United States	1 Oct 1992	WorldLII		14
Horn v Commissioner of Internal Revenue	968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	26 Jun 1992	WorldLII		3
Gardner v Commissioner of Internal Revenue	954 F2d 836; 69 AFTR2d 92-707	United States Court of Appeals, Second Circuit	United States	22 Jan 1992	WorldLII		3
Cook v Commissioner of Internal Revenue	941 F2d 734; 68 AFTR2d 91-5354	United States Court of Appeals, Ninth Circuit	United States	7 Oct 1991	WorldLII		3
Schiff v United States	942 F2d 348; 60 USLW 2152; 68 AFTR2d 91-5364	United States Court of Appeals, Sixth Circuit	United States	1 Oct 1991	WorldLII		2
Bohrer v Commissioner of Internal Revenue	945 F2d 344; 68 AFTR2d 91-5672	United States Court of Appeals, Tenth Circuit	United States	19 Sep 1991	WorldLII		7
Associated Wholesale Grocers Inc v United States	927 F2d 1517; 67 AFTR2d 91-837	United States Court of Appeals, Tenth Circuit	United States	15 Mar 1991	WorldLII		6
United States v Iles	906 F2d 1122; 66 AFTR2d 90-5303	United States Court of Appeals, Sixth Circuit	United States	27 Nov 1990	WorldLII		20
Freytag v Commissioner of Internal Revenue	904 F2d 1011; 66 AFTR2d 90-5322	United States Court of Appeals, Fifth Circuit	United States	15 Aug 1990	WorldLII		13
Shriver v Commissioner of Internal Revenue	899 F2d 724; 65 AFTR2d 90-994	United States Court of Appeals, Eighth Circuit	United States	16 May 1990	WorldLII		4
Terry Haggerty Tire Co Inc v United States	899 F2d 1199; 65 AFTR2d 90-1266; 12 ITRD 1070	United States Court of Appeals, Federal Circuit	United States	11 May 1990	WorldLII		2
Sandvall v Commissioner Internal Revenue K L Sandvall	898 F2d 455; 66 AFTR2d 90-5065	United States Court of Appeals, Fifth Circuit	United States	16 Apr 1990	WorldLII		18
United States v F Campbell Af	897 F2d 1317; 65 AFTR2d 90-1003	United States Court of Appeals, Fifth Circuit	United States	27 Mar 1990	WorldLII		4
Cottage Savings Association v Commissioner of Internal Revenue	890 F2d 848; 58 USLW 2372; 64 AFTR2d 89-5878	United States Court of Appeals, Sixth Circuit	United States	14 Mar 1990	WorldLII		3
Federal National Mortgage Association v Commissioner of Internal Revenue	896 F2d 580; 65 AFTR2d 90-665; 283 USApp DC 53	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	20 Feb 1990	WorldLII		3
Newman v Commissioner of Internal Revenue	894 F2d 560; 65 AFTR2d 90-635	United States Court of Appeals, Second Circuit	United States	23 Jan 1990	WorldLII		3
Autrey v United States	889 F2d 973; 65 AFTR2d 90-306	United States Court of Appeals, Eleventh Circuit	United States	6 Dec 1989	WorldLII		4
American Medical Association v United States	887 F2d 760; 64 AFTR2d 89-5715	United States Court of Appeals, Seventh Circuit	United States	12 Oct 1989	WorldLII		7
Lee v Commissioner of Internal Revenue	897 F2d 915; 65 AFTR2d 90	United States Court of Appeals, Eighth Circuit	United States	29 Aug 1989	WorldLII		4
Humana Inc v Commissioner of Internal Revenue	881 F2d 247; 64 AFTR2d 89-5142	United States Court of Appeals, Sixth Circuit	United States	27 Jul 1989	WorldLII		8
Merryman v Commissioner of Internal Revenue	873 F2d 879; 64 AFTR2d 89-5009	United States Court of Appeals, Fifth Circuit	United States	30 May 1989	WorldLII		6
Massengill v Commissioner of Internal Revenue	876 F2d 616; 63 AFTR2d 89-1477	United States Court of Appeals, Eighth Circuit	United States	25 May 1989	WorldLII		11
United States v H Heller M	866 F2d 1336; 63 AFTR2d 89-855	United States Court of Appeals, Eleventh Circuit	United States	10 Apr 1989	WorldLII		4
United States v Jerkins	871 F2d 598; 64 AFTR2d 89-5157	United States Court of Appeals, Sixth Circuit	United States	6 Apr 1989	WorldLII		27
Friedman v Commissioner of Internal Revenue	869 F2d 785; 63 AFTR2d 89-830	United States Court of Appeals, Fourth Circuit	United States	3 Mar 1989	WorldLII		13
Killingsworth v Commissioner of Internal Revenue	864 F2d 1214; 63 AFTR2d 89-735	United States Court of Appeals, Fifth Circuit	United States	8 Feb 1989	WorldLII		13
Caruth Corporation Ww v United States	865 F2d 644; 63 AFTR2d 89-716	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1989	WorldLII		5
Keane v Commissioner of Internal Revenue	865 F2d 1088; 63 AFTR2d 89-622	United States Court of Appeals, Ninth Circuit	United States	13 Jan 1989	WorldLII		15
Kirchman v Commissioner of Internal Revenue	862 F2d 1486; 63 AFTR2d 89-588	United States Court of Appeals, Eleventh Circuit	United States	11 Jan 1989	WorldLII		23
Ratliff v Commissioner of Internal Revenue	865 F2d 97; 63 AFTR2d 89-642	United States Court of Appeals, Sixth Circuit	United States	6 Jan 1989	WorldLII		10
Robert Demartino v Commissioner of Internal Revenue	862 F2d 400; 63 AFTR2d 89-327	United States Court of Appeals, Second Circuit	United States	23 Nov 1988	WorldLII		20
Keats v United States	865 F2d 86; 63 AFTR2d 89-500	United States Court of Appeals, Sixth Circuit	United States	8 Nov 1988	WorldLII		3
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII		38
Estate of Schneider v Commissioner of Internal Revenue	855 F2d 435; 62 AFTR2d 88-5587	United States Court of Appeals, Seventh Circuit	United States	23 Aug 1988	WorldLII		1
Paccar Inc v Commissioner Internal Revenue Service	849 F2d 393; 62 AFTR2d 88-5021	United States Court of Appeals, Ninth Circuit	United States	9 Jun 1988	WorldLII		13
Delpher Trades Corporation, and Delphin Pacheco v Intermediate Appellate Court and Hydro Pipes Philippines, Inc	[1988] PHSC 40	Supreme Court of the Philippines	Philippines	26 Jan 1988	AsianLII
Fpp Enterprises v United States	830 F2d 114; 60 AFTR2d 87-5710	United States Court of Appeals, Eighth Circuit	United States	29 Sep 1987	WorldLII		12
Hardman v United States	827 F2d 1409; 60 AFTR2d 87-5651	United States Court of Appeals, Ninth Circuit	United States	18 Sep 1987	WorldLII
Syufy v United States	818 F2d 1457; 60 AFTR2d 87-5082	United States Court of Appeals, Ninth Circuit	United States	4 Jun 1987	WorldLII
Commissioner of Internal Revenue v Vicente a Rufino and Remedios S Rufino, Ernesto D Rufino and Elvira b Rufino, Rafael R Rufino and Julieta a Rufino, Manuel S Galvez and Ester R Galvez, and Court of Tax Appeals	[1987] PHSC 60	Supreme Court of the Philippines	Philippines	27 Feb 1987	AsianLII
Beech Aircraft Corporation v United States	797 F2d 920; 58 AFTR2d 86-5548	United States Court of Appeals, Tenth Circuit	United States	6 Aug 1986	WorldLII		8
Hyland v New Haven Radiology Associates Pc	794 F2d 793; 55 USLW 2043; 41 Empl Prac Dec P 36,460; 41 Fair Empl Prac Cas 183	United States Court of Appeals, Second Circuit	United States	27 Jun 1986	WorldLII		20
Holiday Village Shopping Center v United States	773 F2d 276; 56 AFTR2d 85-5749	United States Court of Appeals, Federal Circuit	United States	5 Sep 1985	WorldLII		4
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
Black v ICC	762 F2d 106; 246 USApp DC 12	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	21 May 1985	WorldLII		22
Paulsen v Commissioner	469 US 131; 83 L Ed 2d 540; 105 SCt 627	United States Supreme Court	United States	8 Jan 1985	WorldLII		3
Rice's Toyota World, Inc v Commissioner	752 F2d 89; 55 AFTR2d 85-580	United States Court of Appeals, Fourth Circuit	United States	7 Jan 1985	WorldLII		38
Faulconer v Commissioner	748 F2d 890; 55 AFTR2d 85-302	United States Court of Appeals, Fourth Circuit	United States	20 Nov 1984	WorldLII		33
Zmuda v Commissioner	731 F2d 1417	United States Court of Appeals, Ninth Circuit	United States	30 Apr 1984	WorldLII		26
Reed v Commissioner of Internal Revenue	723 F2d 138	United States Court of Appeals, First Circuit	United States	5 Dec 1983	WorldLII		4
Stewart v Commissioner	714 F2d 977	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1983	WorldLII		9
United States v Dahlstrom	713 F2d 1423	United States Court of Appeals, Ninth Circuit	United States	24 Aug 1983	WorldLII		52
Strick Corporation v United States	714 F2d 1194	United States Court of Appeals, Third Circuit	United States	2 Aug 1983	WorldLII		6
Rosenfeld v Commissioner of Internal Revenue	706 F2d 1277	United States Court of Appeals, Second Circuit	United States	2 May 1983	WorldLII		5
United States v Ingredient Technology Corporation	698 F2d 88	United States Court of Appeals, Second Circuit	United States	5 Jan 1983	WorldLII		35
Dickenson v Petit	692 F2d 177	United States Court of Appeals, First Circuit	United States	1 Nov 1982	WorldLII		6
Ao Smith Corporation v United States	691 F2d 1220	United States Court of Appeals, Seventh Circuit	United States	25 Oct 1982	WorldLII		2
Jones v Schweiker	668 F2d 755	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Boyter v Commissioner of Internal Revenue	668 F2d 1382	United States Court of Appeals, Fourth Circuit	United States	30 Dec 1981	WorldLII		8
Laure W-L Molding Co v Commissioner of Internal Revenue	653 F2d 253	United States Court of Appeals, Sixth Circuit	United States	3 Sep 1981	WorldLII
Williams v First Federal Savings and Loan Association of Arlington G Pote R	651 F2d 910	United States Court of Appeals, Fourth Circuit	United States	7 Jul 1981	WorldLII		8
Bercy Industries Inc v Commissioner of Internal Revenue	640 F2d 1058	United States Court of Appeals, Ninth Circuit	United States	30 Mar 1981	WorldLII		1
Rose v United States	640 F2d 1030	United States Court of Appeals, Ninth Circuit	United States	12 Mar 1981	WorldLII		1
Battelstein v Internal Revenue Service	631 F2d 1182	United States Court of Appeals, Fifth Circuit	United States	3 Dec 1980	WorldLII		5
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
Dwyer v United States	622 F2d 460	United States Court of Appeals, Ninth Circuit	United States	2 Jul 1980	WorldLII
Sellers v United States	617 F2d 1042	United States Court of Appeals, Fourth Circuit	United States	5 Mar 1980	WorldLII		1
Battelstein v Internal Revenue Service	611 F2d 1033	United States Court of Appeals, Fifth Circuit	United States	14 Feb 1980	WorldLII		2
Atlas Tool Co Inc v Commissioner of Internal Revenue	614 F2d 860	United States Court of Appeals, Third Circuit	United States	31 Jan 1980	WorldLII		12
Quinlivan v Commissioner of Internal Revenue	599 F2d 269	United States Court of Appeals, Eighth Circuit	United States	24 May 1979	WorldLII		2
Davis v Commissioner of Internal Revenue	585 F2d 807	United States Court of Appeals, Sixth Circuit	United States	27 Oct 1978	WorldLII		4
George Freitas Dairy Inc v United States	582 F2d 500	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1978	WorldLII
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
Fender v United States R Fender	577 F2d 934	United States Court of Appeals, Fifth Circuit	United States	2 Aug 1978	WorldLII		6
Provident National Bank v United States	581 F2d 1081	United States Court of Appeals, Third Circuit	United States	14 Jul 1978	WorldLII		3
Mathes v Commissioner of Internal Revenue	576 F2d 70	United States Court of Appeals, Fifth Circuit	United States	10 Jul 1978	WorldLII		13
Hirst v Commissioner of Internal Revenue	572 F2d 427	United States Court of Appeals, Fourth Circuit	United States	4 Jan 1978	WorldLII		5
Owens v Commissioner	568 F2d 1233	United States Court of Appeals, Sixth Circuit	United States	20 Dec 1977	WorldLII		11
Weisbart v Commissioner of Internal Revenue	564 F2d 34	United States Court of Appeals, Tenth Circuit	United States	31 Oct 1977	WorldLII		4
Gray v Commissioner of Internal Revenue	561 F2d 753	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1977	WorldLII		4
Union of India v Sankal Chand Himatlal Sheth & Anr	[1977] INSC 177; [1978] 1 SCR 423; [1977] 4 SCC 193; AIR 1977 SC 2328	Supreme Court of India	India	19 Sep 1977	LIIofIndia		36
United States v Consumer Life Ins Co	430 US 725; 97 SCt 1440; 52 L Ed 2d 4	United States Supreme Court	United States	26 Apr 1977	WorldLII		16
Walker v Commissioner of Internal Revenue	544 F2d 419	United States Court of Appeals, Ninth Circuit	United States	22 Oct 1976	WorldLII		1
Frank Lyon Co v United States	536 F2d 746	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1976	WorldLII		3
Smith v Commissioner of Internal Revenue	537 F2d 972	United States Court of Appeals, Eighth Circuit	United States	9 Jul 1976	WorldLII		2
Kuper v Commissioner of Internal Revenue	533 F2d 152	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1976	WorldLII		9
Wortham Machinery Co v United States	521 F2d 160	United States Court of Appeals, Tenth Circuit	United States	18 Aug 1975	WorldLII		6
First Railroad Banking Co of Georgia v United States	514 F2d 675	United States Court of Appeals, Fifth Circuit	United States	11 Jun 1975	WorldLII		3
Lazarus v Commissioner of Internal Revenue	513 F2d 824	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1975	WorldLII		3
Greenfield v Commissioner of Internal Revenue	506 F2d 972	United States Court of Appeals, Fifth Circuit	United States	17 Jan 1975	WorldLII
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
Johnson v Commissioner of Internal Revenue	495 F2d 1079	United States Court of Appeals, Sixth Circuit	United States	9 Apr 1974	WorldLII		6
Bond v Dentzer	494 F2d 302	United States Court of Appeals, Second Circuit	United States	13 Mar 1974	WorldLII		11
Garlock Inc v Commissioner of Internal Revenue	489 F2d 197	United States Court of Appeals, Second Circuit	United States	12 Dec 1973	WorldLII		5
Grove v Commissioner of Internal Revenue	490 F2d 241	United States Court of Appeals, Second Circuit	United States	27 Jul 1973	WorldLII		4
Bell Lines Inc v United States	480 F2d 710	United States Court of Appeals, Fourth Circuit	United States	26 Jun 1973	WorldLII		1
Swanson v United States	479 F2d 539	United States Court of Appeals, Ninth Circuit	United States	9 May 1973	WorldLII		2
Hines v United States	477 F2d 1063	United States Court of Appeals, Fifth Circuit	United States	2 May 1973	WorldLII		2
Carrington v Commissioner of Internal Revenue	476 F2d 704	United States Court of Appeals, Fifth Circuit	United States	23 Apr 1973	WorldLII		2
Dixie Finance Co Inc v United States Empire Mortgage & Investment Co	474 F2d 501	United States Court of Appeals, Fifth Circuit	United States	5 Feb 1973	WorldLII		4
Estate Stranahan v Commissioner of Internal Revenue	472 F2d 867	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1973	WorldLII		2
Boone v United States	470 F2d 232	United States Court of Appeals, Tenth Circuit	United States	15 Dec 1972	WorldLII
Supreme Investment Corporation v United States	468 F2d 370	United States Court of Appeals, Fifth Circuit	United States	2 Oct 1972	WorldLII		3
Nyhus v Travel Management Corporation	466 F2d 440; 151 USApp DC 269	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	11 Aug 1972	WorldLII		31
Brooke v United States	468 F2d 1155	United States Court of Appeals, Ninth Circuit	United States	26 Jul 1972	WorldLII		5
Keeter v United States	461 F2d 714	United States Court of Appeals, Fifth Circuit	United States	14 Apr 1972	WorldLII		6
King v Commissioner of Internal Revenue	458 F2d 245	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1972	WorldLII		14
Hansche v Commissioner of Internal Revenue	457 F2d 429	United States Court of Appeals, Seventh Circuit	United States	16 Mar 1972	WorldLII		1
Crenshaw v United States	450 F2d 472	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1972	WorldLII		12
Kess v United States	451 F2d 1229	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1971	WorldLII
Casner v Commissioner of Internal Revenue	450 F2d 379	United States Court of Appeals, Fifth Circuit	United States	9 Nov 1971	WorldLII		7
University Hill Foundation v Commissioner of Internal Revenue	[1971] USCA9 1056	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1971	WorldLII
Brown v Commissioner of Internal Revenue	448 F2d 514	United States Court of Appeals, Tenth Circuit	United States	14 Sep 1971	WorldLII
Indian Lake Estates Inc United States v L Stewart	448 F2d 574	United States Court of Appeals, Fifth Circuit	United States	14 Sep 1971	WorldLII		6
Lewis and Taylor Inc v Commissioner of Internal Revenue	447 F2d 1074	United States Court of Appeals, Ninth Circuit	United States	18 Aug 1971	WorldLII		5
Marie L Detreville v United States of America	445 F2d 1306	United States Court of Appeals, Fourth Circuit	United States	3 Aug 1971	WorldLII		2
Atchison Topeka and Santa Fe Railroad Co v United States	443 F2d 147	United States Court of Appeals, Tenth Circuit	United States	24 May 1971	WorldLII		4
University Hill Foundation v Commissioner of Internal Revenue	446 F2d 701	United States Court of Appeals, Ninth Circuit	United States	17 May 1971	WorldLII		3
Marie L Detreville v United States of America	[1971] USCA4 209	United States Court of Appeals, Fourth Circuit	United States	14 May 1971	WorldLII
Rushing v Commissioner of Internal Revenue	441 F2d 593	United States Court of Appeals, Fifth Circuit	United States	19 Apr 1971	WorldLII		10
Home Construction Corporation of America v United States	439 F2d 1165	United States Court of Appeals, Fifth Circuit	United States	11 Mar 1971	WorldLII		2
Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue	[1970] USCA2 885	United States Court of Appeals, Second Circuit	United States	1 Dec 1970	WorldLII
Emerson Electric Co v Reliance Electric Co	434 F2d 918	United States Court of Appeals, Eighth Circuit	United States	12 Nov 1970	WorldLII		4
Philipp Brothers Chemicals Inc v Commissioner of Internal Revenue	435 F2d 53	United States Court of Appeals, Second Circuit	United States	29 Sep 1970	WorldLII		5
Waterman Steamship Corporation v Commissioner of Internal Revenue	[1970] USCA5 1305	United States Court of Appeals, Fifth Circuit	United States	17 Sep 1970	WorldLII		1
Waterman Steamship Corporation v Commissioner of Internal Revenue	430 F2d 1185	United States Court of Appeals, Fifth Circuit	United States	15 Jul 1970	WorldLII		15
Abegg v Commissioner of Internal Revenue	429 F2d 1209	United States Court of Appeals, Second Circuit	United States	14 Jul 1970	WorldLII		6
Morris Trusts Nos 401-410 v Commissioner of Internal Revenue	427 F2d 1361	United States Court of Appeals, Ninth Circuit	United States	16 Jun 1970	WorldLII
Abegg v Commissioner of Internal Revenue	[1970] USCA2 470	United States Court of Appeals, Second Circuit	United States	28 May 1970	WorldLII
Britt v United States	431 F2d 227	United States Court of Appeals, Fifth Circuit	United States	14 May 1970	WorldLII		5
Union Planters National Bank v United States	426 F2d 115	United States Court of Appeals, Sixth Circuit	United States	4 May 1970	WorldLII		23
American National Bank of Austin v United States	[1970] USCA5 208	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1970	WorldLII		3
Hollenbeck v Commissioner of Internal Revenue	422 F2d 2	United States Court of Appeals, Ninth Circuit	United States	5 Feb 1970	WorldLII		2
American National Bank of Austin v United States	421 F2d 442	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1970	WorldLII		19
Peter Pan Seafoods Inc v United States	417 F2d 670	United States Court of Appeals, Ninth Circuit	United States	15 Oct 1969	WorldLII		4
Gyro Engineering Corporation v United States	417 F2d 437	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1969	WorldLII		4
Southeastern Canteen Co v Commissioner of Internal Revenue	410 F2d 615	United States Court of Appeals, Sixth Circuit	United States	13 May 1969	WorldLII		12
O'Neill v United States	410 F2d 888	United States Court of Appeals, Sixth Circuit	United States	1 May 1969	WorldLII		5
Harlan v United States	(1969) 409 F2d 904	United States Court of Appeals, Fifth Circuit	United States	4 Apr 1969	WorldLII		6
District of Columbia v Neyman	417 F2d 1140	United States Court of Appeals, District of Columbia Circuit	United States	10 Dec 1968	WorldLII
Estate Stauffer v Commissioner of Internal Revenue	403 F2d 611	United States Court of Appeals, Ninth Circuit	United States	25 Oct 1968	WorldLII		9
United States v I Ingalls S	[1968] USCA5 949	United States Court of Appeals, Fifth Circuit	United States	26 Sep 1968	WorldLII
Redwing Carriers, Inc v Tomlinson	399 F2d 652	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1968	WorldLII		25
United States v I Ingalls S	399 F2d 143	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1968	WorldLII		3
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
Commissioner of Internal Revenue v E Baan K	382 F2d 485	United States Court of Appeals, Ninth Circuit	United States	15 Sep 1967	WorldLII		4
Commissioner of Internal Revenue v Gordon Gordon	382 F2d 499	United States Court of Appeals, Second Circuit	United States	26 Jul 1967	WorldLII		3
Commissioner of Internal Revenue v E Baan K	[1967] USCA9 382	United States Court of Appeals, Ninth Circuit	United States	7 Jul 1967	WorldLII		1
United States v W Henderson R	[1967] USCA5 499	United States Court of Appeals, Fifth Circuit	United States	13 Jun 1967	WorldLII
Comtel Corporation v Commissioner of Internal Revenue	[1967] USCA2 274	United States Court of Appeals, Second Circuit	United States	4 May 1967	WorldLII
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII		2
Commissioner of Internal Revenue v L Danielson S Commissioner Ofinternal Revenue	[1967] USCA3 260	United States Court of Appeals, Third Circuit	United States	2 May 1967	WorldLII		3
United States v W Henderson R	375 F2d 36	United States Court of Appeals, Fifth Circuit	United States	23 Mar 1967	WorldLII		17
Comtel Corporation v Commissioner of Internal Revenue	376 F2d 791	United States Court of Appeals, Second Circuit	United States	21 Feb 1967	WorldLII		5
Babcock v v Phillips	372 F2d 240	United States Court of Appeals, Tenth Circuit	United States	27 Jan 1967	WorldLII		6
Commissioner of Internal Revenue v Gordon Gordon	[1967] USCA2 64	United States Court of Appeals, Second Circuit	United States	24 Jan 1967	WorldLII		1
Reef Corporation v Commissioner of Internal Revenue	368 F2d 125	United States Court of Appeals, Fifth Circuit	United States	15 Dec 1966	WorldLII		13
Smith v Commissioner of Internal Revenue	370 F2d 178	United States Court of Appeals, Sixth Circuit	United States	7 Dec 1966	WorldLII		15
Sullivan v United States	[1966] USCA8 208	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1966	WorldLII		1
Reef Corporation v Commissioner of Internal Revenue	[1966] USCA5 804	United States Court of Appeals, Fifth Circuit	United States	25 Oct 1966	WorldLII		2
Commissioner of Internal Revenue v W Morris Trust	367 F2d 794	United States Court of Appeals, Fourth Circuit	United States	5 Oct 1966	WorldLII		9
Davant v Commissioner of Internal Revenue	[1966] USCA5 747	United States Court of Appeals, Fifth Circuit	United States	4 Oct 1966	WorldLII		8
United States v Snyder Brothers Co	[1966] USCA5 739	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1966	WorldLII		1
Commissioner v Danielson	378 F2d 771	United States Court of Appeals, Third Circuit	United States	16 Sep 1966	WorldLII		41
Davant v Commissioner of Internal Revenue	366 F2d 874	United States Court of Appeals, Fifth Circuit	United States	22 Aug 1966	WorldLII		22
Sullivan v United States	363 F2d 724	United States Court of Appeals, Eighth Circuit	United States	3 Aug 1966	WorldLII		12
United States v Snyder Brothers Co	(1966) 367 F2d 980	United States Court of Appeals, Fifth Circuit	United States	26 Jul 1966	WorldLII		22
Goldstein v Commissioner of Internal Revenue	[1966] USCA2 453	United States Court of Appeals, Second Circuit	United States	22 Jul 1966	WorldLII		4
Commissioner of Internal Revenue v H Berghash	361 F2d 257	United States Court of Appeals, Second Circuit	United States	1 Jun 1966	WorldLII		8
Blueberry Land Co v Commissioner of Internal Revenue	361 F2d 93	United States Court of Appeals, Fifth Circuit	United States	16 May 1966	WorldLII		5
Commissioner of Internal Revenue v H Berghash	[1966] USCA2 183	United States Court of Appeals, Second Circuit	United States	31 Mar 1966	WorldLII
Wolf III v Commissioner of Internal Revenue	357 F2d 483	United States Court of Appeals, Ninth Circuit	United States	4 Mar 1966	WorldLII		2
Goldstein v Commissioner	364 F2d 734	United States Court of Appeals, Second Circuit	United States	23 Feb 1966	WorldLII		28
Commissioner of Internal Revenue v S Wilson M C	353 F2d 184	United States Court of Appeals, Ninth Circuit	United States	3 Dec 1965	WorldLII		2
Burde v Commissioner of Internal Revenue	[1965] USCA2 641	United States Court of Appeals, Second Circuit	United States	5 Nov 1965	WorldLII		1
Owen Co v Commissioner of Internal Revenue	351 F2d 410	United States Court of Appeals, Sixth Circuit	United States	7 Oct 1965	WorldLII		3
Burde v Commissioner of Internal Revenue	352 F2d 995	United States Court of Appeals, Second Circuit	United States	28 Sep 1965	WorldLII		6
Estate Lockwood v Commissioner of Internal Revenue	350 F2d 712	United States Court of Appeals, Eighth Circuit	United States	17 Sep 1965	WorldLII
Foresun Inc v Commissioner of Internal Revenue	348 F2d 1006	United States Court of Appeals, Sixth Circuit	United States	22 Jul 1965	WorldLII		8
Sherwood Memorial Gardens Inc v Commissioner of Internal Revenue	350 F2d 225	United States Court of Appeals, Seventh Circuit	United States	1 Jul 1965	WorldLII		12
Halle v United States	346 F2d 543	United States Court of Appeals, Fourth Circuit	United States	31 May 1965	WorldLII		1
Commissioner of Internal Revenue v W Morris Trust	[1965] USCA4 179	United States Court of Appeals, Fourth Circuit	United States	7 Apr 1965	WorldLII
Halle v United States	[1965] USCA4 31	United States Court of Appeals, Fourth Circuit	United States	8 Jan 1965	WorldLII
Johansson v United States	336 F2d 809	United States Court of Appeals, Fifth Circuit	United States	2 Sep 1964	WorldLII		6
Bornstein v Commissioner of Internal Revenue	334 F2d 779	United States Court of Appeals, First Circuit	United States	23 Jun 1964	WorldLII		3
Moughon v Commissioner of Internal Revenue	329 F2d 399	United States Court of Appeals, Sixth Circuit	United States	27 Mar 1964	WorldLII		7
Lewis v Commissioner of Internal Revenue	328 F2d 634	United States Court of Appeals, Seventh Circuit	United States	2 Mar 1964	WorldLII		15
Wineberg v Commissioner of Internal Revenue	[1964] USCA9 83	United States Court of Appeals, Ninth Circuit	United States	20 Feb 1964	WorldLII
Wineberg v Commissioner of Internal Revenue	326 F2d 157	United States Court of Appeals, Ninth Circuit	United States	16 Dec 1963	WorldLII		7
Investers Diversified Services Inc v Commissioner of Internal Revenue	325 F2d 341	United States Court of Appeals, Eighth Circuit	United States	13 Dec 1963	WorldLII		11
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
Bridges v Commissioner of Internal Revenue	325 F2d 180	United States Court of Appeals, Fourth Circuit	United States	18 Nov 1963	WorldLII		12
Bridges v Commissioner of Internal Revenue	[1963] USCA4 373	United States Court of Appeals, Fourth Circuit	United States	4 Oct 1963	WorldLII		3
Shaw Construction Co v Commissioner of Internal Revenue	323 F2d 316	United States Court of Appeals, Ninth Circuit	United States	20 Sep 1963	WorldLII		13
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Coastal Terminals Inc v United States	320 F2d 333	United States Court of Appeals, Fourth Circuit	United States	12 Jul 1963	WorldLII		6
Idol v Commissioner of Internal Revenue	319 F2d 647	United States Court of Appeals, Eighth Circuit	United States	3 Jul 1963	WorldLII		10
Coastal Terminals Inc v United States	[1963] USCA4 216	United States Court of Appeals, Fourth Circuit	United States	4 Jun 1963	WorldLII
Alderson v Commissioner of Internal Revenue	317 F2d 790	United States Court of Appeals, Ninth Circuit	United States	22 May 1963	WorldLII		8
Mel Dar Corporation v Commissioner of Internal Revenue	[1962] USCA9 430	United States Court of Appeals, Ninth Circuit	United States	6 Dec 1962	WorldLII		3
Mel Dar Corporation v Commissioner of Internal Revenue	309 F2d 525	United States Court of Appeals, Ninth Circuit	United States	27 Oct 1962	WorldLII		7
Frank v International Canadian Corporation	308 F2d 520	United States Court of Appeals, Ninth Circuit	United States	19 Sep 1962	WorldLII		5
Nassau Lens Co v Commissioner	308 F2d 39	United States Court of Appeals, Second Circuit	United States	17 Sep 1962	WorldLII		27
Haberman Farms Inc v United States	305 F2d 787	United States Court of Appeals, Eighth Circuit	United States	16 Jul 1962	WorldLII		9
Braunstein v Commissioner of Internal Revenue	305 F2d 949	United States Court of Appeals, Second Circuit	United States	6 Jul 1962	WorldLII		7
Rubin v United States	304 F2d 766	United States Court of Appeals, Seventh Circuit	United States	28 Jun 1962	WorldLII		16
Braunstein v Commissioner of Internal Revenue	[1962] USCA2 342	United States Court of Appeals, Second Circuit	United States	22 May 1962	WorldLII		2
Hanover Bank v Commissioner	369 US 672; 8 L Ed 2d 187; 82 SCt 1080	United States Supreme Court	United States	21 May 1962	WorldLII		62
Humphreys v Commissioner of Internal Revenue	301 F2d 33	United States Court of Appeals, Sixth Circuit	United States	11 Apr 1962	WorldLII		5
Perssion v Commissioner of Internal Revenue	296 F2d 915	United States Court of Appeals, Seventh Circuit	United States	13 Dec 1961	WorldLII
United States v General Geophysical Co	[1961] USCA5 579	United States Court of Appeals, Fifth Circuit	United States	7 Dec 1961	WorldLII		4
Haggard v Wood W H Haggard	298 F2d 24	United States Court of Appeals, Ninth Circuit	United States	20 Nov 1961	WorldLII		3
Evans v J Dudley	[1961] USCA3 352	United States Court of Appeals, Third Circuit	United States	8 Nov 1961	WorldLII
Llewellyn v Commissioner of Internal Revenue	295 F2d 649	United States Court of Appeals, Seventh Circuit	United States	7 Nov 1961	WorldLII		2
United States v General Geophysical Co	296 F2d 86	United States Court of Appeals, Fifth Circuit	United States	20 Oct 1961	WorldLII		23
Fabreeka Products Co v Commissioner of Internal Revenue	294 F2d 876	United States Court of Appeals, First Circuit	United States	5 Oct 1961	WorldLII		16
Evans v J Dudley	295 F2d 713	United States Court of Appeals, Third Circuit	United States	21 Sep 1961	WorldLII		8
Schulz v Commissioner of Internal Revenue	294 F2d 52	United States Court of Appeals, Ninth Circuit	United States	28 Aug 1961	WorldLII		27
Liddell & Co , Inc v the Collector of Internal Revenue	[1961] PHSC 374	Supreme Court of the Philippines	Philippines	30 Jun 1961	AsianLII
Nassau Lens Co v Commissioner of Internal Revenue	[1961] USCA2 364	United States Court of Appeals, Second Circuit	United States	23 May 1961	WorldLII		2
Cowden v Commissioner of Internal Revenue	289 F2d 20	United States Court of Appeals, Fifth Circuit	United States	12 Apr 1961	WorldLII		9
Ashe v Commissioner of Internal Revenue	288 F2d 345	United States Court of Appeals, Sixth Circuit	United States	29 Mar 1961	WorldLII		1
Maysteel Products Inc v Commissioner of Internal Revenue	287 F2d 429	United States Court of Appeals, Seventh Circuit	United States	27 Feb 1961	WorldLII		14
Yutivo Sons Hardware Co v Court of Tax Appeals and Collector of Internal Revenue	[1961] PHSC 52	Supreme Court of the Philippines	Philippines	28 Jan 1961	AsianLII
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII		151
Davis v United States	282 F2d 623	United States Court of Appeals, Tenth Circuit	United States	7 Sep 1960	WorldLII		3
Carlberg v United States	281 F2d 507	United States Court of Appeals, Eighth Circuit	United States	12 Aug 1960	WorldLII		10
Commissioner of Internal Revenue v Spermacet Whaling & Shipping Co S/a	281 F2d 646	United States Court of Appeals, Sixth Circuit	United States	10 Aug 1960	WorldLII		9
Commissioner of Internal Revenue v Chatsworth Stations Inc	282 F2d 132	United States Court of Appeals, Second Circuit	United States	28 Jul 1960	WorldLII		11
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
James Realty Co v United States	280 F2d 394	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1960	WorldLII		18
Diggs v Commissioner of Internal Revenue	[1960] USCA2 443	United States Court of Appeals, Second Circuit	United States	5 Jul 1960	WorldLII		2
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Liston Zander Credit Co v United States	276 F2d 417	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1960	WorldLII		10
Commissioner of Internal Revenue v Chatsworth Stations Inc	[1960] USCA2 206	United States Court of Appeals, Second Circuit	United States	28 Mar 1960	WorldLII
Liston Zander Credit Co v United States	[1960] USCA5 130	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1960	WorldLII		1
Commissioner of Internal Revenue v W Phillips R	[1960] USCA4 67	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1960	WorldLII		5
Cobb v Callan Court Co	274 F2d 532	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1960	WorldLII		10
Lynch v Commissioner of Internal Revenue	273 F2d 867	United States Court of Appeals, Second Circuit	United States	17 Dec 1959	WorldLII		23
Diggs v Commissioner of Internal Revenue	281 F2d 326	United States Court of Appeals, Second Circuit	United States	4 Dec 1959	WorldLII		11
Cravens v Commissioner of Internal Revenue	272 F2d 895	United States Court of Appeals, Tenth Circuit	United States	25 Nov 1959	WorldLII		12
Lynch v Commissioner of Internal Revenue	[1959] USCA2 585	United States Court of Appeals, Second Circuit	United States	19 Nov 1959	WorldLII		5
Commissioner of Internal Revenue v W Phillips R	275 F2d 33	United States Court of Appeals, Fourth Circuit	United States	14 Oct 1959	WorldLII		15
Weller v Commissioner of Internal Revenue	270 F2d 294	United States Court of Appeals, Third Circuit	United States	9 Sep 1959	WorldLII		25
Bondy v Commissioner of Internal Revenue	[1959] USCA4 205	United States Court of Appeals, Fourth Circuit	United States	5 Aug 1959	WorldLII		2
Bondy v Commissioner of Internal Revenue	269 F2d 463	United States Court of Appeals, Fourth Circuit	United States	18 Jun 1959	WorldLII		4
Weller v Commissioner of Internal Revenue	[1959] USCA3 207	United States Court of Appeals, Third Circuit	United States	9 Jun 1959	WorldLII		1
Goodstein v Commissioner	267 F2d 127	United States Court of Appeals, First Circuit	United States	21 May 1959	WorldLII		42
Bausch Lomb Optical Co v Commissioner of Internal Revenue	267 F2d 75	United States Court of Appeals, Second Circuit	United States	19 May 1959	WorldLII		2
Continental Trading Inc v Commissioner of Internal Revenue	265 F2d 40	United States Court of Appeals, Ninth Circuit	United States	16 Apr 1959	WorldLII
Continental Trading Inc v Commissioner of Internal Revenue	[1959] USCA9 102	United States Court of Appeals, Ninth Circuit	United States	10 Mar 1959	WorldLII
Bausch Lomb Optical Co v Commissioner of Internal Revenue	[1959] USCA2 150	United States Court of Appeals, Second Circuit	United States	6 Mar 1959	WorldLII
Georgia-Pacific Corporation v United States	(1959) 264 F2d 161	United States Court of Appeals, Fifth Circuit	United States	27 Feb 1959	WorldLII		29
Gilbert v Commissioner of Internal Revenue	262 F2d 512	United States Court of Appeals, Second Circuit	United States	14 Jan 1959	WorldLII		32
Gilbert v Commissioner of Internal Revenue	[1958] USCA2 589	United States Court of Appeals, Second Circuit	United States	12 Nov 1958	WorldLII		5
Haas v Commissioner of Internal Revenue	[1957] USCA2 514	United States Court of Appeals, Second Circuit	United States	7 Oct 1957	WorldLII
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Casale v Commissioner of Internal Revenue	[1957] USCA2 490	United States Court of Appeals, Second Circuit	United States	5 Sep 1957	WorldLII
Haas v Commissioner of Internal Revenue	248 F2d 487	United States Court of Appeals, Second Circuit	United States	3 Jun 1957	WorldLII		2
Casale v Commissioner of Internal Revenue	247 F2d 440	United States Court of Appeals, Second Circuit	United States	10 May 1957	WorldLII		3
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Estate Miller v Commissioner of Internal Revenue	239 F2d 729	United States Court of Appeals, Ninth Circuit	United States	27 Dec 1956	WorldLII		11
Granite Trust Co v United States	238 F2d 670	United States Court of Appeals, First Circuit	United States	30 Nov 1956	WorldLII		14
Commissioner of Internal Revenue v Estate W Simmers	231 F2d 909	United States Court of Appeals, Fourth Circuit	United States	25 Apr 1956	WorldLII		5
Simon Murphy Co v Commissioner of Internal Revenue	231 F2d 639	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1956	WorldLII		14
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Montgomery v Commissioner of Internal Revenue	230 F2d 472	United States Court of Appeals, Fifth Circuit	United States	7 Mar 1956	WorldLII		2
Loewi v F Ryan J W Loewi B	229 F2d 627	United States Court of Appeals, Second Circuit	United States	25 Jan 1956	WorldLII		4
Commissioner of Internal Revenue v Estate W Simmers	[1956] USCA4 22	United States Court of Appeals, Fourth Circuit	United States	11 Jan 1956	WorldLII
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII		2
Loewi v F Ryan J W Loewi B	[1955] USCA2 511	United States Court of Appeals, Second Circuit	United States	17 Nov 1955	WorldLII		2
Brodrick v Moore M	226 F2d 105	United States Court of Appeals, Tenth Circuit	United States	1 Sep 1955	WorldLII		7
Adams Brothers Co v Commissioner of Internal Revenue	222 F2d 501	United States Court of Appeals, Eighth Circuit	United States	12 May 1955	WorldLII		5
Bard-Parker Co v Commissioner of Internal Revenue	[1955] USCA2 203	United States Court of Appeals, Second Circuit	United States	11 Apr 1955	WorldLII		3
Becher v Commissioner of Internal Revenue	[1955] USCA2 179	United States Court of Appeals, Second Circuit	United States	31 Mar 1955	WorldLII
Becher v Commissioner of Internal Revenue	221 F2d 252	United States Court of Appeals, Second Circuit	United States	16 Mar 1955	WorldLII		13
Sun Properties v United States	220 F2d 171	United States Court of Appeals, Fifth Circuit	United States	2 Mar 1955	WorldLII		23
Williams v United States	219 F2d 523	United States Court of Appeals, Fifth Circuit	United States	11 Feb 1955	WorldLII		22
Rowan v United States	219 F2d 51	United States Court of Appeals, Fifth Circuit	United States	28 Jan 1955	WorldLII		38
Bard-Parker Co v Commissioner of Internal Revenue	218 F2d 52	United States Court of Appeals, Second Circuit	United States	10 Nov 1954	WorldLII		8
Kanawha Gas Utilities Co v Commissioner of Internal Revenue	214 F2d 685	United States Court of Appeals, Fifth Circuit	United States	21 Jul 1954	WorldLII		27
Zenz v Quinlivan	213 F2d 914	United States Court of Appeals, Sixth Circuit	United States	11 Jun 1954	WorldLII		16
War Assets Pty Ltd v FCT	[1954] HCA 81; 91 CLR 53; 10 ATD 303	High Court of Australia	Australia - Commonwealth	3 Mar 1954	AustLII		18
Stearns Magnetic Mfg Co v Commissioner of Internal Revenue	208 F2d 849	United States Court of Appeals, Seventh Circuit	United States	7 Jan 1954	WorldLII		3
Grant v Commissioner of Internal Revenue	[1953] USCA2 487	United States Court of Appeals, Second Circuit	United States	30 Dec 1953	WorldLII
Grant v Commissioner of Internal Revenue	209 F2d 430	United States Court of Appeals, Second Circuit	United States	10 Nov 1953	WorldLII		10
Chamberlin v Commissioner of Internal Revenue	207 F2d 462	United States Court of Appeals, Sixth Circuit	United States	14 Oct 1953	WorldLII		10
Weiss v Johnson	206 F2d 350	United States Court of Appeals, Second Circuit	United States	19 Aug 1953	WorldLII		2
Delaney v Gardner	204 F2d 855	United States Court of Appeals, First Circuit	United States	5 Jun 1953	WorldLII		7
Weiss v Johnson	[1953] USCA2 266	United States Court of Appeals, Second Circuit	United States	3 Jun 1953	WorldLII
United States v Arcade Co	[1953] USCA6 92	United States Court of Appeals, Sixth Circuit	United States	4 May 1953	WorldLII
United States v Arcade Co	203 F2d 230	United States Court of Appeals, Sixth Circuit	United States	7 Apr 1953	WorldLII		11
Riddlesbarger v Commissioner of Internal Revenue	200 F2d 165	United States Court of Appeals, Seventh Circuit	United States	17 Nov 1952	WorldLII		2
Meier v Commissioner of Internal Revenue	199 F2d 392	United States Court of Appeals, Eighth Circuit	United States	31 Oct 1952	WorldLII		13
Deal v Morrow	[1952] USCA5 413	United States Court of Appeals, Fifth Circuit	United States	4 Aug 1952	WorldLII
Deal v Morrow	197 F2d 821	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1952	WorldLII		1
St Plaza Theatre v Commissioner of Internal Revenue	195 F2d 724	United States Court of Appeals, Second Circuit	United States	18 Mar 1952	WorldLII		5
Alexander v Commissioner of Internal Revenue	194 F2d 921	United States Court of Appeals, Fifth Circuit	United States	6 Mar 1952	WorldLII		19
Commissioner of Internal Revenue v Goodan	195 F2d 498	United States Court of Appeals, Ninth Circuit	United States	5 Mar 1952	WorldLII
St Plaza Theatre v Commissioner of Internal Revenue	[1952] USCA2 22	United States Court of Appeals, Second Circuit	United States	10 Jan 1952	WorldLII
White v Fitzpatrick	193 F2d 398	United States Court of Appeals, Second Circuit	United States	10 Dec 1951	WorldLII		8
White v Fitzpatrick	[1951] USCA2 433	United States Court of Appeals, Second Circuit	United States	13 Nov 1951	WorldLII		3
Southwest Natural Gas Co v Commissioner of Internal Revenue	189 F2d 332	United States Court of Appeals, Fifth Circuit	United States	30 May 1951	WorldLII		10
Commissioner of Internal Revenue v Union Pac R Co	[1951] USCA2 226	United States Court of Appeals, Second Circuit	United States	7 May 1951	WorldLII
Armston Co v Commissioner of Internal Revenue	188 F2d 531; 26 ALR 2d 698	United States Court of Appeals, Fifth Circuit	United States	25 Apr 1951	WorldLII		21
Valley City Milling Co v B Weckler	188 F2d 367	United States Court of Appeals, Sixth Circuit	United States	6 Apr 1951	WorldLII		3
Commissioner of Internal Revenue v Union Pac R Co	188 F2d 950	United States Court of Appeals, Second Circuit	United States	3 Apr 1951	WorldLII		3
Kocin v United States	[1951] USCA2 141	United States Court of Appeals, Second Circuit	United States	12 Mar 1951	WorldLII
Kocin v United States	187 F2d 707	United States Court of Appeals, Second Circuit	United States	7 Feb 1951	WorldLII		15
Loughridge's Estate v Commissioner of Internal Revenue	183 F2d 294	United States Court of Appeals, Tenth Circuit	United States	9 Oct 1950	WorldLII		11
Slifka v Commissioner of Internal Revenue	[1950] USCA2 199	United States Court of Appeals, Second Circuit	United States	22 May 1950	WorldLII		2
Loughridge's Estate v Commissioner of Internal Revenue	[1950] USCA10 85	United States Court of Appeals, Tenth Circuit	United States	11 May 1950	WorldLII
Slifka v Commissioner of Internal Revenue	182 F2d 345	United States Court of Appeals, Second Circuit	United States	3 May 1950	WorldLII		9
Coleman v Commissioner of Internal Revenue	180 F2d 758	United States Court of Appeals, Eighth Circuit	United States	31 Mar 1950	WorldLII		3
United States v Burnison	339 US 87; 94 L Ed 675; 70 SCt 503	United States Supreme Court	United States	13 Mar 1950	WorldLII		18
Jones v Grinnell	179 F2d 873	United States Court of Appeals, Tenth Circuit	United States	16 Feb 1950	WorldLII		11
Commissioner v Wodehouse	337 US 369; 93 L Ed 1419; 69 SCt 1120	United States Supreme Court	United States	10 Oct 1949	WorldLII		16
National Carbide Corporation v Commissioner	336 US 422; 10 ALR 2d 566; 93 L Ed 779; 69 SCt 726	United States Supreme Court	United States	28 Mar 1949	WorldLII		92
Bazley v Commissioner	331 US 737; 91 L Ed 1782; 67 SCt 1489	United States Supreme Court	United States	16 Jun 1947	WorldLII		36
United States v Silk	331 US 704; 91 L Ed 1757; 67 SCt 1463	United States Supreme Court	United States	16 Jun 1947	WorldLII		182
Lusthaus v Commissioner	327 US 293; 90 L Ed 679; 66 SCt 539	United States Supreme Court	United States	25 Feb 1946	WorldLII		61
Commissioner of Internal Revenue v Tower	327 US 280; 90 L Ed 670; 66 SCt 532	United States Supreme Court	United States	25 Feb 1946	WorldLII		178
John Kelley Co v Commissioner	326 US 521; 90 L Ed 2d 278; 90 L Ed 278; 66 SCt 299	United States Supreme Court	United States	28 Jan 1946	WorldLII		60
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Moline Properties, Inc v Commissioner	319 US 436; 87 L Ed 1499; 63 SCt 1132; 87 L Ed 2d 1149	United States Supreme Court	United States	1 Jun 1943	WorldLII		150
Helvering v Alabama Asphaltic Limestone Co	315 US 179; 86 L Ed 775; 62 SCt 540	United States Supreme Court	United States	2 Feb 1942	WorldLII		43
Higgins v Smith	308 US 473; 84 L Ed 406; 60 SCt 355	United States Supreme Court	United States	8 Jan 1940	WorldLII		143
Griffiths v Commissioner	308 US 355; 84 L Ed 319; 60 SCt 277	United States Supreme Court	United States	18 Dec 1939	WorldLII		63
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106
Minnesota Tea Co v Helvering	302 US 609; 82 L Ed 474; 58 SCt 393	United States Supreme Court	United States	17 Jan 1938	WorldLII		42
Helvering v Gowran	302 US 238; 82 L Ed 224; 58 SCt 154	United States Supreme Court	United States	6 Dec 1937	WorldLII		301
Helvering v Minnesota Tea Co	296 US 378; 80 L Ed 284; 56 SCt 269	United States Supreme Court	United States	16 Dec 1935	WorldLII		23

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Advocacy in tax cases: A view from the bench" (FCA)	[2022] FedJSchol 6	Allsop, Justice James	Australia	circa 2022	AustLII
"The Illusory Trust Doctrine: Formal or Substantive?"	[2020] VUWLawRw 8	Bennett, Mark	New Zealand	circa 2020	NZLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules"	(2016) 14 (2) E-Journal of Tax Research 359	Kayis-Kumar, Ann	Australia	circa 2016	AustLII
"Table of Cases"	[2013] ELECD 116	Edited Legal Collections Data	Australia	circa 2013	AustLII
"The Vodafone Saga: Tax Planning and Corporate Veil Piercing"	[2012] NALSARStuLawRw 9	Sharma, Nishant	India	circa 2012	LIIofIndia
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Sham trusts"	[2012] VicJSchol 5	G Pagone	Australia - Victoria	circa 2012	AustLII		3
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"A Fair Share of Taxes-A Bridge Too Far?"	[2010] UNSWLRS 73	Datt, Kalmen	Australia	circa 2010	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Brand New Deal: The Branding Effect of Corporate Deal Structures"	(2006) 104 Michigan Law Review 1581	Fleischer, Victor	United States	1 Jan 2006	WorldLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?"	(2003) 6 Journal of Australian Taxation 32	Dabner, Justin	Australia	circa 2003	AustLII		2
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
Tobacco Unregulated: Why the FDA Failed, and What To Do Now	(2002) 111 Yale Law Journal 1179	Gilhooley, Margaret	United States	1 Jan 2002	WorldLII
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Orow, Nabil F	Australia	circa 1998	AustLII		6
"FCT v Westraders Pty Ltd"	(1980) 11 (4) Federal Law Review 422	Eskine, Christopher	Australia	circa 1980	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Superior Oil Co v Mississippi	280 US 390; 74 L Ed 504; 50 SCt 169	United States Supreme Court	United States	24 Feb 1930	WorldLII		21
United States v Isham	84 US 496; 17 Wall 496; 21 L Ed 728	United States Supreme Court	United States	1 Oct 1873	WorldLII		38
293 US 538	293 US 538; 55 SCt 81	United States Supreme Court	United States		Westlaw		2
Jones v Helvering	71 F2d 214; 63 App DC 204		United States		Westlaw		10
27 Bta 223	27 BTA 223		United States				1