Black Decker Corporation v United States
|
436 F3d 431
|
United States Court of Appeals, Fourth Circuit
|
United States
|
2 Feb 2006
|
WorldLII
|
|
2
|
Dow Chemical Co v United States
|
435 F3d 594
|
United States Court of Appeals, Sixth Circuit
|
United States
|
23 Jan 2006
|
WorldLII
|
|
2
|
Strickland v United States
|
423 F3d 1335
|
United States Court of Appeals, Federal Circuit
|
United States
|
16 Sep 2005
|
WorldLII
|
|
4
|
Illinois Tool Works Inc and Subsidiaries v Commissioner of Internal Revenue
|
355 F3d 997
|
United States Court of Appeals, Seventh Circuit
|
United States
|
21 Jan 2004
|
WorldLII
|
|
1
|
Nicole Rose Corporation v Commissioner of Internal Revenue
|
320 F3d 282
|
United States Court of Appeals, Second Circuit
|
United States
|
24 Feb 2003
|
WorldLII
|
|
1
|
Boca Investerings Partnership v United States
|
314 F3d 625
|
United States Court of Appeals, District of Columbia Circuit
|
United States
|
10 Jan 2003
|
WorldLII
|
|
5
|
Seggerman Farms Incorporated v Commissioner of Internal Revenue
|
308 F3d 803
|
United States Court of Appeals, Seventh Circuit
|
United States
|
24 Oct 2002
|
WorldLII
|
|
3
|
Cm Holdings Inc v Cm Cm
|
301 F3d 96
|
United States Court of Appeals, Third Circuit
|
United States
|
16 Aug 2002
|
WorldLII
|
|
4
|
Am Express Co v United States
|
262 F3d 1376
|
United States Court of Appeals, Federal Circuit
|
United States
|
23 Aug 2001
|
WorldLII
|
|
18
|
United Parcel Service of America, Inc , Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee
|
254 F3d 1014
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
20 Jun 2001
|
WorldLII
|
|
7
|
First Hartford Corporation Pension Plan & Trust v United States
|
194 F3d 1279
|
United States Court of Appeals, Federal Circuit
|
United States
|
19 Oct 1999
|
WorldLII
|
|
25
|
Amoco Production Co v Southern Ute Tribe
|
526 US 865; 144 L Ed 2d 22; 119 SCt 1719
|
United States Supreme Court
|
United States
|
24 May 1999
|
WorldLII
|
|
8
|
Acm Partnership v Commissioner of Internal Revenue
|
157 F3d 231; 82 AFTR2d 98-6682
|
United States Court of Appeals, Third Circuit
|
United States
|
13 Oct 1998
|
WorldLII
|
|
12
|
Hohn v United States
|
524 US 236; 141 L Ed 2d 242; 118 SCt 1969
|
United States Supreme Court
|
United States
|
15 Jun 1998
|
WorldLII
|
|
71
|
State Oil Co v Khan
|
522 US 3; 139 L Ed 2d 199; 118 SCt 275
|
United States Supreme Court
|
United States
|
4 Nov 1997
|
WorldLII
|
|
108
|
Nebraska Dept of Revenue v Loewenstein
|
513 US 123; 130 L Ed 2d 470; 115 SCt 557
|
United States Supreme Court
|
United States
|
12 Dec 1994
|
WorldLII
|
|
3
|
Wisconsin Dept of Revenue v William Wrigley, Jr , Co
|
505 US 214; 120 L Ed 2d 174; 112 SCt 2447
|
United States Supreme Court
|
United States
|
19 Jun 1992
|
WorldLII
|
|
22
|
Terry Haggerty Tire Co Inc v United States
|
899 F2d 1199; 65 AFTR2d 90-1266; 12 ITRD 1070
|
United States Court of Appeals, Federal Circuit
|
United States
|
11 May 1990
|
WorldLII
|
|
2
|
Quijas v Shearson/American Express, Inc
|
490 US 477; 104 L Ed 2d 526; 109 SCt 1917
|
United States Supreme Court
|
United States
|
15 May 1989
|
WorldLII
|
|
328
|
Kirchman v Commissioner of Internal Revenue
|
862 F2d 1486; 63 AFTR2d 89-588
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
11 Jan 1989
|
WorldLII
|
|
23
|
Holiday Village Shopping Center v United States
|
773 F2d 276; 56 AFTR2d 85-5749
|
United States Court of Appeals, Federal Circuit
|
United States
|
5 Sep 1985
|
WorldLII
|
|
4
|
Rice's Toyota World, Inc v Commissioner
|
752 F2d 89; 55 AFTR2d 85-580
|
United States Court of Appeals, Fourth Circuit
|
United States
|
7 Jan 1985
|
WorldLII
|
|
38
|
Stewart v Commissioner
|
714 F2d 977
|
United States Court of Appeals, Ninth Circuit
|
United States
|
2 Sep 1983
|
WorldLII
|
|
9
|
Merrill Lynch, Pierce, Fenner & Smith, Inc v Curran
|
456 US 353; 72 L Ed 2d 182; 102 SCt 1825
|
United States Supreme Court
|
United States
|
3 May 1982
|
WorldLII
|
|
222
|
Frank Lyon Co v United States
|
435 US 561; 98 SCt 1291; 55 L Ed 2d 550
|
United States Supreme Court
|
United States
|
18 Apr 1978
|
WorldLII
|
|
100
|
United States v K Smith
|
418 F2d 589
|
United States Court of Appeals, Fifth Circuit
|
United States
|
22 Sep 1969
|
WorldLII
|
|
18
|
United States v Native Vill of Unalakleet
|
(1969) 411 F2d 1255; 188 Ct Cl 1
|
|
United States
|
circa 1969
|
Westlaw
|
|
2
|
Knetsch v United States
|
364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132
|
United States Supreme Court
|
United States
|
14 Nov 1960
|
WorldLII
|
|
151
|
Diggs v Commissioner of Internal Revenue
|
[1960] USCA2 443
|
United States Court of Appeals, Second Circuit
|
United States
|
5 Jul 1960
|
WorldLII
|
|
2
|
Montana-Dakota Utilities Co v Northwestern Public Service Co
|
341 US 246; 95 L Ed 912; 71 SCt 692
|
United States Supreme Court
|
United States
|
7 May 1951
|
WorldLII
|
|
208
|
Commissioner of Internal Revenue v Court Holding Co
|
324 US 331; 89 L Ed 981; 65 SCt 707
|
United States Supreme Court
|
United States
|
12 Mar 1945
|
WorldLII
|
|
272
|
Higgins v Smith
|
308 US 473; 84 L Ed 406; 60 SCt 355
|
United States Supreme Court
|
United States
|
8 Jan 1940
|
WorldLII
|
|
143
|
Gregory v Helvering
|
293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266
|
United States Supreme Court
|
United States
|
7 Jan 1935
|
WorldLII
|
|
439
|
Brown v Helvering
|
291 US 193; 78 L Ed 725; 54 SCt 356
|
United States Supreme Court
|
United States
|
15 Jan 1934
|
WorldLII
|
|
95
|
Basic Inc v United States
|
549 F2d 740; 212 Ct Cl 399
|
|
United States
|
circa 2001
|
Westlaw
|
|
3
|
See Falconwood Corporation v United States
|
422 F3d 1339
|
|
United States
|
circa 2001
|
Westlaw
|
|
1
|
See also Rothschild v United States
|
407 F2d 404; 186 Ct Cl 709
|
|
United States
|
circa 2001
|
Westlaw
|
|
2
|
Ballagh v United States
|
331 F2d 874; 166 Ct Cl 191
|
|
United States
|
circa 2001
|
Westlaw
|
|
5
|
Holdcroft Transp Co v Comm'r of Internal Revenue
|
153 F2d 323
|
|
United States
|
circa 2001
|
Westlaw
|
|
8
|
Cognitive Dissonance on Contingent Liabilities in Asset Acquisitions
|
78 Tax Notes 142
|
Tax Notes
|
United States
|
circa 2001
|
|
|
1
|
Coltec Indus , Inc v United States
|
62 Fed Cl 716
|
|
United States
|
circa 2001
|
|
|
1
|
54 SCt 356
|
54 SCt 356
|
|
United States
|
circa 2001
|
Westlaw
|
|
45
|
Comment, A Review of the Economic Substance Doctrine
|
10 Stanford Journal of Law Business & Finance 173
|
Stanford Journal of Law, Business & Finance
|
United States
|
circa 2001
|
HeinOnline / Westlaw
|
|
1
|