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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 †
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
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII		38
Chaveriat v Williams Pipe Line Co	11 F3d 1420	United States Court of Appeals, Seventh Circuit	United States	21 Dec 1993	WorldLII		36
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
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
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
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
"Definitional Problems in Capital Gains Taxation"	69 Harvard Law Review 985	Harvard Law Review	United States		HeinOnline / LexisNexis		13
Anchor Coupling Co v United States	427 F2d 429	United States Court of Appeals, Seventh Circuit	United States	31 Jul 1970	WorldLII		12
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
Ogilvie v Commissioner of Internal Revenue	216 F2d 748	United States Court of Appeals, Sixth Circuit	United States	20 Oct 1954	WorldLII		3
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
Canal-Randolph Corporation v United States	568 F2d 28	United States Court of Appeals, Seventh Circuit	United States	23 Dec 1977	WorldLII		1
111 Tax Cas 256	111 Tax Cas 256		United Kingdom	circa 2004			1