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Brian L Nahey and Carol J Nahey, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue	355 F3d 997	United States Court of Appeals, Seventh Circuit	United States	21 Jan 2004	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
O'Gilvie v United States	519 US 79; 136 L Ed 2d 454; 117 SCt 452	United States Supreme Court	United States	10 Dec 1996	WorldLII		24
Alexander v Internal Revenue Service	72 F3d 938; 77 AFTR2d 96-301	United States Court of Appeals, First Circuit	United States	22 Dec 1995	WorldLII		13
Chaveriat v Williams Pipe Line Co	11 F3d 1420	United States Court of Appeals, Seventh Circuit	United States	21 Dec 1993	WorldLII		36
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII		38
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
Canal-Randolph Corporation v United States	568 F2d 28	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1977	WorldLII		1
Pacific Transport Co v Commissioner of Internal Revenue	483 F2d 209	United States Court of Appeals, Ninth Circuit	United States	10 Sep 1973	WorldLII		6
Anchor Coupling Co v United States	427 F2d 429	United States Court of Appeals, Seventh Circuit	United States	31 Jul 1970	WorldLII		12
Woodward v Commissioner	397 US 572; 90 SCt 1302; 25 L Ed 2d 577	United States Supreme Court	United States	20 Apr 1970	WorldLII		74
United States v Hilton Hotels Corporation	397 US 580; 90 SCt 1307; 25 L Ed 2d 585	United States Supreme Court	United States	20 Apr 1970	WorldLII		36
United States v Skelly Oil Co	394 US 678; 22 L Ed 642; 22 L Ed 2d 642; 89 SCt 1379	United States Supreme Court	United States	2 Jun 1969	WorldLII		36
Ogilvie v Commissioner of Internal Revenue	216 F2d 748	United States Court of Appeals, Sixth Circuit	United States	20 Oct 1954	WorldLII		3
Arrowsmith v Commissioner of Internal Revenue	344 US 6; 97 L Ed 6; 73 SCt 71	United States Supreme Court	United States	8 Dec 1952	WorldLII		40
111 Tax Cas 256	111 Tax Cas 256		United Kingdom	circa 1952			1
"Definitional Problems in Capital Gains Taxation"	69 Harvard Law Review 985	Harvard Law Review	United States		HeinOnline / LexisNexis		13