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"The Tiley trilogy and US anti-avoidance law"    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
"The control of avoidance: the US alternative"	[1998] British Tax Review 161	British Tax Review	United Kingdom	circa 1998	Westlaw		1
"Judicial anti-avoidance doctrines: some problem areas"	[1988] British Tax Review 63	British Tax Review	United Kingdom	circa 1988	Westlaw		1
"Judicial anti-avoidance doctrines: corporations and conclusions"	[1988] British Tax Review 108	British Tax Review	United Kingdom	circa 1988	Westlaw		1
"Judicial Anti-avoidance Doctrines: The US Alternatives"	[1987] British Tax Review 180	British Tax Review	United Kingdom	circa 1987	Westlaw		2
"Judicial anti-avoidance doctrines: the US alternatives--part II"	[1987] British Tax Review 220	British Tax Review	United Kingdom	circa 1987	Westlaw		1
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
"The Use and Misuse of Antiabuse Rules: Lessons from the Partnership Antiabuse Regulations"	(2001) 54 SMU Law Review 159	SMU Law Review	United States	circa 2001	HeinOnline / LexisNexis		1
"Legislative and regulatory responses to tax avoidance: explicating and evaluating the alternatives"	(2012) 57 StLouis University Law Journal 26	St.Louis University Law Journal	United States - Missouri	circa 2012			1
Zenz v Quinlivan	213 F2d 914	United States Court of Appeals, Sixth Circuit	United States	11 Jun 1954	WorldLII		16
General Utilities & Operating Co v Helvering	296 US 200; 80 L Ed 154; 56 SCt 185	United States Supreme Court	United States	9 Dec 1935	WorldLII		53
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Pollock v Farmers' Loan & Trust Co	157 US 604-606; 157 US 429; 39 L Ed 759; 15 SCt 673	United States Supreme Court	United States	8 Apr 1895	WorldLII		120
National Federation of Independent Business v Sebelius	132 SCt 2566; 183 L Ed 450	United States Supreme Court	United States	circa 2012	AustLII		9
364 US 360	364 US 360	United States Supreme Court	United States	circa 2012	Westlaw		1
Commissioner v Sansome	60 F2d 931		United States	circa 2012	Westlaw		15
1975 2 CB 113	1975 2 CB 113			circa 1975			1