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Vaaler v United States     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Baker v Commissioner of Internal Revenue	338 F3d 789	United States Court of Appeals, Seventh Circuit	United States	4 Aug 2003	WorldLII		1
Arkansas Best Corporation and Subsidiaries v Commissioner of Internal Revenue	800 F2d 215; 58 AFTR2d 86-5745	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1986	WorldLII		2
Furrer v Commissioner of Internal Revenue	566 F2d 1115	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1977	WorldLII		2
Vestal v United States	498 F2d 487	United States Court of Appeals, Eighth Circuit	United States	12 Jun 1974	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Elliott v United States	431 F2d 1149	United States Court of Appeals, Tenth Circuit	United States	27 Aug 1970	WorldLII		7
Maryland Coal and Coke Co v A McGinnes	350 F2d 293	United States Court of Appeals, Third Circuit	United States	3 Aug 1965	WorldLII		1
Commissioner of Internal Revenue v Killian	314 F2d 852	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1963	WorldLII		27
Nelson Weaver Realty Co v Commissioner of Internal Revenue	307 F2d 897	United States Court of Appeals, Fifth Circuit	United States	12 Sep 1962	WorldLII		21
Commissioner of Internal Revenue v Ferrer	304 F2d 125; 301 USApp DC 310	United States Court of Appeals, Second Circuit	United States	5 Jun 1962	WorldLII		26
Holt v Commissioner of Internal Revenue	303 F2d 687	United States Court of Appeals, Ninth Circuit	United States	4 May 1962	WorldLII		17
Commissioner of Internal Revenue v Gillette Motor Transport, Inc	364 US 130; 4 L Ed 2d 1617; 80 SCt 1497	United States Supreme Court	United States	27 Jun 1960	WorldLII		64
Gordon v Commissioner of Internal Revenue	262 F2d 413	United States Court of Appeals, Fifth Circuit	United States	11 Dec 1958	WorldLII		3
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Corn Products Refining Co v Commissioner	350 US 46; 100 L Ed 29; 76 SCt 20; 100 L Ed 2d 29	United States Supreme Court	United States	9 Jan 1956	WorldLII		165
General Artists Corporation v Commissioner of Internal Revenue	205 F2d 360	United States Court of Appeals, Second Circuit	United States	15 Apr 1953	WorldLII		20
"An Inquiry into the Nature of Goodwill"	(1953) 53 Columbia Law Review 660	Columbia Law Review	United States	circa 1953	HeinOnline / LexisNexis		7
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Burnet v Harmel	287 US 103; 77 L Ed 199; 53 SCt 74; 77 L Ed 2d 199	United States Supreme Court	United States	7 Nov 1932	WorldLII		188
364 US 133	364 US 133; 80 SCt 1500; 4 L Ed 2d 1620	United States Supreme Court	United States	circa 1932	Westlaw		2
Lozoff v United States	266 FSupp 966		United States	circa 1953	Westlaw		2
"Definitional Problems in Capital Gains Taxation"	69 Harvard Law Review 985	Harvard Law Review	United States		HeinOnline / LexisNexis		13
McDonald, Goodwill and the Federal Income Tax	45 Virginia Law Review 645	Virginia Law Review	United States		LexisNexis		3
26 USC 1221	26 USC 1221; [1954] SEC 1221	United States Code	United States		LII (Cornell)		27