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Elings v Commissioner Internal Revenue     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Timken US Corporation v United States Nsk Nsk-Rhp Rhp Nsk Nsk Ntn Ntn Ntn-Bca Ntn Skf Usa Skf Gmbh Fag Ag Fag Spa Fag Usa	421 F3d 1350	United States Court of Appeals, Federal Circuit	United States	31 Aug 2005	WorldLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rochelle v Commissioner of Internal Revenue	293 F3d 740	United States Court of Appeals, Fifth Circuit	United States	4 Jun 2002	WorldLII		1
Eric E Smith, Petitioner - Appellant, and Dorothy M Smith, Petitioner, v Commissioner of Internal Revenue, Respondent - Appellee	275 F3d 912	United States Court of Appeals, Tenth Circuit	United States	21 Dec 2001	WorldLII		1
Douglas J Crawford, Petitioner, v Commissioner of Internal Revenue, Respondent	266 F3d 1120	United States Court of Appeals, Ninth Circuit	United States	20 Sep 2001	WorldLII		4
(1998) 1998-3 CB 537	(1998) 1998-3 CB 537			circa 1998			1
Intercontinental Travel Marketing Inc v Federal Deposit Insurance Corporation	45 F3d 1278	United States Court of Appeals, Ninth Circuit	United States	28 Dec 1994	WorldLII		17
United States v James Daniel Good Real Property	510 US 43; 114 SCt 492; 126 L Ed 2d 490	United States Supreme Court	United States	13 Dec 1993	WorldLII		160
McKay v Commissioner of Internal Revenue	886 F2d 1237; 58 USLW 2255; 64 AFTR2d 89-5712	United States Court of Appeals, Ninth Circuit	United States	6 Oct 1989	WorldLII		17
Scar v Commissioner	814 F2d 1363; 59 AFTR2d 87-950	United States Court of Appeals, Ninth Circuit	United States	14 Apr 1987	WorldLII		32
Brock v Pierce County	476 US 253; 90 L Ed 2d 248; 106 SCt 1834	United States Supreme Court	United States	19 May 1986	WorldLII		76
Mulvania v Commissioner of Internal Revenue	769 F2d 1376; 56 AFTR2d 85-5744	United States Court of Appeals, Ninth Circuit	United States	27 Aug 1985	WorldLII		14
cert denied	534 US 1135; 122 SCt 1080; 151 L Ed 2d 980	United States Supreme Court	United States	circa 2001	Westlaw		4
Rochelle v Comm'r	116 Tax Cas 356		United Kingdom	circa 2001			3
GAF Corporation & Subsidiaries v Comm'r	114 Tax Cas 519		United Kingdom	circa 2001			2
114 Tax Cas 489	114 Tax Cas 489		United Kingdom	circa 2001			1
Miller v Comm'r	94 Tax Cas 316		United Kingdom	circa 2001			1