Commissioner of Internal Revenue v Killian
|
314 F2d 852
|
United States Court of Appeals, Fifth Circuit
|
United States
|
14 Mar 1963
|
WorldLII
|
|
27
|
Nelson Weaver Realty Co v Commissioner of Internal Revenue
|
307 F2d 897
|
United States Court of Appeals, Fifth Circuit
|
United States
|
12 Sep 1962
|
WorldLII
|
|
21
|
Boe v Commissioner of Internal Revenue
|
307 F2d 339
|
United States Court of Appeals, Ninth Circuit
|
United States
|
21 Aug 1962
|
WorldLII
|
|
21
|
Rogers v Georgia
|
479 US 995; 93 L Ed 2d 600; 107 SCt 600
|
United States Supreme Court
|
United States
|
circa 1962
|
Westlaw
|
|
21
|
Houston Chronicle Publishing Co v United States
|
481 F2d 1240; 24 ALRFed 718
|
United States Court of Appeals, Fifth Circuit
|
United States
|
27 Jul 1973
|
WorldLII
|
|
19
|
Commissioner of Internal Revenue v Seaboard Finance Co
|
367 F2d 646
|
United States Court of Appeals, Ninth Circuit
|
United States
|
5 Oct 1966
|
WorldLII
|
|
18
|
Balthrope v Commissioner of Internal Revenue
|
356 F2d 28
|
United States Court of Appeals, Fifth Circuit
|
United States
|
18 Jan 1966
|
WorldLII
|
|
14
|
Newark Morning Ledger Co v United States
|
507 US 546; 123 L Ed 2d 288; 113 SCt 1670
|
United States Supreme Court
|
United States
|
20 Apr 1993
|
WorldLII
|
|
12
|
Illinois Cereal Mills Inc v Commissioner of Internal Revenue
|
789 F2d 1234; 54 USLW 2592; 57 AFTR2d 86-1342
|
United States Court of Appeals, Seventh Circuit
|
United States
|
28 Apr 1986
|
WorldLII
|
|
11
|
Winn-Dixie Montgomery Inc v United States
|
444 F2d 677
|
United States Court of Appeals, Fifth Circuit
|
United States
|
17 Jun 1971
|
WorldLII
|
|
11
|
Manhattan Co of Virginia, Inc v Commissioner
|
50 Tax Cas 78
|
|
United Kingdom
|
|
|
|
11
|
Marsh McLennan Incorporated v Commissioner of Internal Revenue
|
420 F2d 667
|
United States Court of Appeals, Third Circuit
|
United States
|
26 Sep 1969
|
WorldLII
|
|
10
|
Skilken v Commissioner of Internal Revenue
|
420 F2d 266
|
United States Court of Appeals, Sixth Circuit
|
United States
|
18 Dec 1969
|
WorldLII
|
|
9
|
Brooks v Commissioner
|
36 Tax Cas 1128
|
|
United Kingdom
|
circa 1993
|
|
|
9
|
"An Inquiry into the Nature of Goodwill"
|
(1953) 53 Columbia Law Review 660
|
Columbia Law Review
|
United States
|
circa 1953
|
HeinOnline / LexisNexis
|
|
7
|
Citizens & Southern Corporation v Commissioner
|
91 Tax Cas 463
|
|
United Kingdom
|
circa 1993
|
|
|
7
|
Citizens and Southern Corporation v Commissioner of Internal Revenue
|
919 F2d 1492
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
22 Mar 1990
|
WorldLII
|
|
6
|
Golden State Towel and Linen Service, Ltd v United States
|
373 F2d 938; 179 Ct Cl 300
|
|
United States
|
circa 1993
|
Westlaw
|
|
6
|
Burke v Canfield
|
121 F2d 877; 74 App DC 6
|
|
United States
|
circa 1993
|
Westlaw
|
|
6
|
Thoms v Commissioner
|
50 Tax Cas 247
|
|
United Kingdom
|
circa 1993
|
|
|
6
|
Decker v Commissioner of Internal Revenue
|
864 F2d 51; 63 AFTR2d 89-418
|
United States Court of Appeals, Seventh Circuit
|
United States
|
1 Dec 1988
|
WorldLII
|
|
5
|
Super Food Services Inc v United States
|
416 F2d 1236
|
United States Court of Appeals, Seventh Circuit
|
United States
|
10 Sep 1969
|
WorldLII
|
|
5
|
Richard S Miller & Sons, Inc v United States
|
537 F2d 446; 210 Ct Cl 431
|
|
United States
|
circa 1993
|
Westlaw
|
|
5
|
Allen v C Marshall
|
815 F2d 75
|
United States Court of Appeals, Sixth Circuit
|
United States
|
27 Feb 1987
|
WorldLII
|
|
4
|
KFOX, Inc v United States
|
510 F2d 1365; (1374) 206 Ct Cl 143
|
|
United States
|
circa 1993
|
Westlaw
|
|
4
|
Banc One Corporation v Commissioner
|
84 Tax Cas 476
|
|
United Kingdom
|
circa 1993
|
|
|
4
|
"Amortization of Intangibles: An Examination of the Tax Treatment of Purchased Goodwill,"
|
81 Harvard Law Review 859
|
Harvard Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
4
|
Red Wing Malting Co v Willcuts
|
15 F2d 626
|
|
United States
|
|
Westlaw
|
|
4
|
Horton v Commissioner
|
13 Tax Cas 143
|
|
United Kingdom
|
|
|
|
4
|
[1974-2] CB 65
|
[1974-2] CB 65
|
|
|
circa 1974
|
|
|
3
|
General Television, Inc v United States
|
449 FSupp 609
|
|
United States
|
|
Westlaw
|
|
3
|
28 Tax Lawyer 251
|
28 Tax Lawyer 251
|
Tax Lawyer
|
United States
|
|
HeinOnline
|
|
3
|
Panichi v United States
|
834 F2d 300; 60 AFTR2d 87-6098
|
United States Court of Appeals, Second Circuit
|
United States
|
4 Dec 1987
|
WorldLII
|
|
2
|
Donrey Inc v United States
|
809 F2d 534; 59 AFTR2d 87-505
|
United States Court of Appeals, Eighth Circuit
|
United States
|
20 Jan 1987
|
WorldLII
|
|
2
|
General Television Inc v United States
|
598 F2d 1148
|
United States Court of Appeals, Eighth Circuit
|
United States
|
8 Jun 1979
|
WorldLII
|
|
2
|
Simon v M Hoey
|
180 F2d 354
|
United States Court of Appeals, Second Circuit
|
United States
|
29 May 1950
|
WorldLII
|
|
2
|
Newark Morning Ledger Co v United States
|
734 FSupp 176
|
|
United States
|
|
Westlaw
|
|
2
|
Amsouth Bancorp v United States
|
681 FSupp 698
|
|
United States
|
|
Westlaw
|
|
2
|
Meredith Broadcasting Co v United States
|
405 F2d 1214; (1224-25) 186 Ct Cl 1
|
|
United States
|
|
Westlaw
|
|
2
|
Los Angeles Central Animal Hospital, Inc v Commissioner
|
68 Tax Cas 269
|
|
United Kingdom
|
|
|
|
2
|
Computing & Software, Inc v Comm'r
|
64 Tax Cas 223
|
|
United Kingdom
|
|
|
|
2
|
Colorado National Bankshares Inc v Commissioner of Internal Revenue
|
984 F2d 383; 61 USLW 2463; 71 AFTR2d 93-738
|
United States Court of Appeals, Tenth Circuit
|
United States
|
25 Jan 1993
|
WorldLII
|
|
1
|
Robins & Weill, Inc v United States
|
382 FSupp 1207
|
|
United States
|
circa 1993
|
Westlaw
|
|
1
|
135 University of Pennsylvania Law Review 1179
|
135 University of Pennsylvania Law Review 1179
|
University of Pennsylvania Law Review
|
United States
|
circa 1993
|
HeinOnline / LexisNexis
|
|
1
|
122 University of Pennsylvania Law Review 484
|
122 University of Pennsylvania Law Review 484
|
University of Pennsylvania Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
65 Tax Cas 1153
|
65 Tax Cas 1153
|
|
United Kingdom
|
|
|
|
1
|
57 Taxes The Tax Magazine 930
|
57 Taxes The Tax Magazine 930
|
Taxes: The Tax Magazine
|
United States
|
|
HeinOnline
|
|
1
|
23 Journal of Taxation 380
|
23 Journal of Taxation 380
|
Journal of Taxation
|
United States
|
|
|
|
1
|
Schenk, Depreciation of Intangible Assets: The Uncertainty of Death and Taxes
|
13 Wayne Law Review 501
|
Wayne Law Review
|
United States
|
circa 1993
|
HeinOnline / Westlaw
|
|
1
|