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Arevalo v Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Houchins v Commissioner	79 Tax Cas 570		United Kingdom				5
Law v Commissioner	86 Tax Cas 1065		United Kingdom				3
Tolwinsky v Commissioner	86 Tax Cas 1009		United Kingdom				7
Crooks v Commissioner of Internal Revenue	453 F3d 653	United States Court of Appeals, Sixth Circuit	United States	25 May 2006	WorldLII		1
Securities and Exchange Commission v S Rubera	350 F3d 1084	United States Court of Appeals, Ninth Circuit	United States	5 Dec 2003	WorldLII		8
Park v Commissioner of Internal Revenue	25 F3d 1289; 74 AFTR2d 94-5231	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1994	WorldLII		9
McKnight v Commissioner of Internal Revenue	7 F3d 447; 72 AFTR2d 93-6700	United States Court of Appeals, Fifth Circuit	United States	22 Nov 1993	WorldLII		8
INDOPCO, Inc v Commissioner	503 US 79; 117 L Ed 2d 226; 112 SCt 1039	United States Supreme Court	United States	26 Feb 1992	WorldLII		32
Upham v Commissioner of Internal Revenue	923 F2d 1328; 67 AFTR2d 91-481	United States Court of Appeals, Eighth Circuit	United States	24 Jan 1991	WorldLII		3
Bailey v Commissioner of Internal Revenue	912 F2d 44; 66 AFTR2d 90-5473	United States Court of Appeals, Second Circuit	United States	21 Aug 1990	WorldLII		6
Durkin v Commissioner of Internal Revenue	872 F2d 1271; 64 AFTR2d 89-5237	United States Court of Appeals, Seventh Circuit	United States	5 Apr 1989	WorldLII		9
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Interstate Transit Lines v Commissioner	229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607	United States Court of Appeals, Eighth Circuit	United States	2 Feb 1956	WorldLII		78
Interstate Transit Lines v Comm'r	319 US 590	United States Supreme Court	United States		Westlaw		111