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"Musings on Form and Substance in Taxation"    

Cases Referring to this Journal Article

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
Boulware v United States	[2008] USSC 9	United States Supreme Court	United States	3 Mar 2008	WorldLII
Prussner v United States	896 F2d 218; 65 AFTR2d 90-1222	United States Court of Appeals, Seventh Circuit	United States	15 Feb 1990	WorldLII
Yosha v Commissioner	861 F2d 494; 63 AFTR2d 89-369	United States Court of Appeals, Seventh Circuit	United States	8 Nov 1988	WorldLII
Howell v United States	[1985] USCA7 1077	United States Court of Appeals, Seventh Circuit	United States	26 Nov 1985	WorldLII
Stewart v Commissioner	714 F2d 977	United States Court of Appeals, Ninth Circuit	United States	2 Sep 1983	WorldLII

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII