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Sirbo Holdings Inc v Commissioner of Internal Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Demarinis v J Donovan	728 F2d 1266	United States Court of Appeals, Ninth Circuit	United States	21 Mar 1984	WorldLII		5
Baker v United States	748 F2d 1465; 55 AFTR2d 85-509	United States Court of Appeals, Eleventh Circuit	United States	3 Dec 1984	WorldLII		4
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	272 F3d 333	United States Court of Appeals, Sixth Circuit	United States	19 Nov 2001	WorldLII		1
Stichting Pensioenfonds Voor De Gezondheid Geestelijke En Maatschappelijke Belangen v United States	129 F3d 195; 80 AFTR2d 97-7735; 327 USApp DC 112	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	14 Nov 1997	WorldLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
International Business Machines Corporation v United States	343 F2d 914; 170 Ct Cl 357		United States		Westlaw		23
Towanda Textiles, Inc v United States	180 FSupp 373; 149 Ct Cl 123		United States		Westlaw		19
Central Tablet Mfg Co v United States	417 US 673; 94 SCt 2516; 41 L Ed 2d 398	United States Supreme Court	United States	19 Jun 1974	WorldLII		14
Kent Manufacturing Corporation v Commissioner of Internal Revenue	288 F2d 812	United States Court of Appeals, Fourth Circuit	United States	15 Mar 1961	WorldLII		8
Billy Rose's Diamond Horseshoe Inc v United States	448 F2d 549	United States Court of Appeals, Second Circuit	United States	22 Jun 1971	WorldLII		6
Waggoner v CIR	15 Tax Cas 496		United Kingdom	circa 1971			6
1 Bta 762	1 BTA 762		United States	circa 1971			6
Demarinis v J Donovan	728 F2d 1266	United States Court of Appeals, Ninth Circuit	United States	21 Mar 1984	WorldLII		5
Sirbo Holdings Inc v Commissioner of Internal Revenue	476 F2d 981	United States Court of Appeals, Second Circuit	United States	23 Mar 1973	WorldLII		5
Billy Rose's Diamond Horseshoe, Inc v United States	322 FSupp 76		United States		Westlaw		5
Baker v United States	748 F2d 1465; 55 AFTR2d 85-509	United States Court of Appeals, Eleventh Circuit	United States	3 Dec 1984	WorldLII		4
Wagner v United States	387 F2d 966; 181 Ct Cl 807		United States	circa 1984	Westlaw		3
Hamilton & Main, Inc , v Commissioner of Internal Revenue	25 Tax Cas 878		United Kingdom	circa 1984			3
Eustice, Contract Rights, Capital Gain, and Assignment of Income-- The Ferrer Case	20 Tax Law Review 1	Tax Law Review	United States		HeinOnline / Westlaw		3
1 Bta 706	1 BTA 706		United States				3
57 Tax Cas 884	57 Tax Cas 884		United Kingdom				2
57 Tax Cas 530	57 Tax Cas 530		United Kingdom				2
Capital Gain and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments	49 Minnesota Law Review 1	Minnesota Law Review	United States		HeinOnline / LexisNexis		2
Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	272 F3d 333	United States Court of Appeals, Sixth Circuit	United States	19 Nov 2001	WorldLII		1
Stichting Pensioenfonds Voor De Gezondheid Geestelijke En Maatschappelijke Belangen v United States	129 F3d 195; 80 AFTR2d 97-7735; 327 USApp DC 112	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	14 Nov 1997	WorldLII		1
209 Docket 74--1697	209 Docket 74--1697		United States - Pennsylvania	circa 1997			1
61 Tax Cas 723	61 Tax Cas 723		United Kingdom	circa 1997			1
King Broadcasting Co v CIR	48 Tax Cas 542		United Kingdom	circa 1997			1