aff'g
|
311 BR 765
|
|
United States
|
|
|
|
1
|
Badaracco v Commissioner
|
464 US 386; 78 L Ed 2d 549; 104 SCt 756
|
United States Supreme Court
|
United States
|
17 Jan 1984
|
WorldLII
|
|
92
|
Beard v Commissioner
|
82 Tax Cas 766
|
|
United Kingdom
|
|
|
|
6
|
Beard v Commissioner of Internal Revenue
|
793 F2d 139; 58 AFTR2d 86-5290
|
United States Court of Appeals, Sixth Circuit
|
United States
|
24 Jun 1986
|
WorldLII
|
|
4
|
cert denied
|
528 US 810; 145 L Ed 2d 37; 120 SCt 41
|
United States Supreme Court
|
United States
|
circa 1986
|
Westlaw
|
|
2
|
Geiger Geiger v Kawaauhau
|
113 F3d 848; 65 USLW 2746
|
United States Court of Appeals, Eighth Circuit
|
United States
|
14 May 1997
|
WorldLII
|
|
6
|
Germantown Trust Co v Commissioner
|
309 US 304; 84 L Ed 770; 60 SCt 566
|
United States Supreme Court
|
United States
|
26 Feb 1940
|
WorldLII
|
|
20
|
Hindenlang v C
|
164 F3d 1029; 83 AFTR2d 99-509
|
United States Court of Appeals, Sixth Circuit
|
United States
|
22 Jan 1999
|
WorldLII
|
|
3
|
In re Colsen
|
322 BR 118
|
|
United States
|
circa 1940
|
|
|
1
|
In re Payne
|
431 F3d 1055
|
|
United States
|
circa 1940
|
Westlaw
|
|
2
|
In Re: Dean Allen Kolich
|
328 F3d 406
|
United States Court of Appeals, Eighth Circuit
|
United States
|
2 May 2003
|
WorldLII
|
|
2
|
In Re: Dwight Nichols
|
440 F3d 850
|
United States Court of Appeals, Sixth Circuit
|
United States
|
16 Mar 2006
|
WorldLII
|
|
2
|
In Re: Michael J Moroney
|
352 F3d 902
|
United States Court of Appeals, Fourth Circuit
|
United States
|
19 Dec 2003
|
WorldLII
|
|
2
|
Kawaauhau v Geiger
|
523 US 57; 140 L Ed 2d 90; 118 SCt 974
|
United States Supreme Court
|
United States
|
3 Mar 1998
|
WorldLII
|
|
39
|
Zellerbach Paper Co v Helvering
|
293 US 172; 79 L Ed 264; 55 SCt 127
|
United States Supreme Court
|
United States
|
5 Nov 1934
|
WorldLII
|
|
28
|