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Capital Gain and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments     2

Cases Referring to this Journal Article

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Arkansas Best Corporation v Commissioner	485 US 212; 99 L Ed 2d 183; 108 SCt 971	United States Supreme Court	United States	7 Mar 1988	WorldLII		18
Sirbo Holdings Inc v Commissioner of Internal Revenue	509 F2d 1220	United States Court of Appeals, Second Circuit	United States	14 Jan 1975	WorldLII		4