[1984-2] CB 501
|
[1984-2] CB 501
|
|
|
circa 1984
|
|
|
7
|
Anderson v Commissioner of Internal Revenue
|
62 F3d 1266; 76 AFTR2d 95-5967
|
United States Court of Appeals, Tenth Circuit
|
United States
|
4 Aug 1995
|
WorldLII
|
|
16
|
Angelus Milling Co v Commissioner
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325 US 293; 89 L Ed 1619; 65 SCt 1162
|
United States Supreme Court
|
United States
|
18 Jun 1945
|
WorldLII
|
|
60
|
Bohrer v Commissioner of Internal Revenue
|
945 F2d 344; 68 AFTR2d 91-5672
|
United States Court of Appeals, Tenth Circuit
|
United States
|
19 Sep 1991
|
WorldLII
|
|
7
|
Central Paper Co v Commissioner of Internal Revenue
|
199 F2d 902
|
United States Court of Appeals, Sixth Circuit
|
United States
|
13 Nov 1952
|
WorldLII
|
|
16
|
Chakales v Commissioner of Internal Revenue
|
79 F3d 726; 77 AFTR2d 96-1499
|
United States Court of Appeals, Eighth Circuit
|
United States
|
27 Mar 1996
|
WorldLII
|
|
5
|
Detroit Automotive Products Corporation v Commissioner of Internal Revenue
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203 F2d 785
|
United States Court of Appeals, Sixth Circuit
|
United States
|
15 Apr 1953
|
WorldLII
|
|
10
|
Estate Bird Bird v United States
|
534 F2d 1214
|
United States Court of Appeals, Sixth Circuit
|
United States
|
29 Apr 1976
|
WorldLII
|
|
3
|
Estate of Carberry v Commissioner of Internal Revenue
|
933 F2d 1124; 68 AFTR2d 91-5021
|
United States Court of Appeals, Second Circuit
|
United States
|
24 May 1991
|
WorldLII
|
|
6
|
Estate of Jones v Commissioner of Internal Revenue
|
795 F2d 566; 58 AFTR2d 86-6372
|
United States Court of Appeals, Sixth Circuit
|
United States
|
10 Jul 1986
|
WorldLII
|
|
7
|
Estate of Shapiro v Commissioner of Internal Revenue
|
111 F3d 1010; 79 AFTR2d 97-2152
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Apr 1997
|
WorldLII
|
|
3
|
Flora v United States
|
362 US 145; 4 L Ed 2d 623; 80 SCt 630; 4 L Ed 623
|
United States Supreme Court
|
United States
|
21 Mar 1960
|
WorldLII
|
|
159
|
Garner v Memphis Police Dep't
|
8 F3d 358
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Dec 1993
|
WorldLII
|
|
38
|
Garza v US
|
519 US 825; 117 SCt 87; 136 L Ed 2d 43
|
United States Supreme Court
|
United States
|
circa 1997
|
Westlaw
|
|
20
|
Higgins v Smith
|
308 US 473; 84 L Ed 406; 60 SCt 355
|
United States Supreme Court
|
United States
|
8 Jan 1940
|
WorldLII
|
|
143
|
Horn v Commissioner
|
90 Tax Cas 908
|
|
United Kingdom
|
circa 1997
|
|
|
1
|
Illes v Commissioner of Internal Revenue
|
982 F2d 163; 71 AFTR2d 93-1724
|
United States Court of Appeals, Sixth Circuit
|
United States
|
21 Sep 1992
|
WorldLII
|
|
15
|
Jackson v Commissioner of Internal Revenue
|
966 F2d 598; 70 AFTR2d 92-5024
|
United States Court of Appeals, Tenth Circuit
|
United States
|
10 Jun 1992
|
WorldLII
|
|
5
|
Johnson City Medical Center v United States
|
999 F2d 973; 84 Ed Law Rep 924; 62 USLW 2093; 72 AFTR2d 93-5452
|
United States Court of Appeals, Sixth Circuit
|
United States
|
9 Sep 1993
|
WorldLII
|
|
5
|
Karen Nelson Moore, The Sham Transaction Doctrine: An Outmoded and Unnecessary Approach to Combating Tax Avoidance
|
41 Florida Law Review 659
|
Florida Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
2
|
Karr v Commissioner of Internal Revenue
|
924 F2d 1018; 67 AFTR2d 91-653
|
United States Court of Appeals, Eleventh Circuit
|
United States
|
27 Feb 1991
|
WorldLII
|
|
10
|
Kennedy v Commissioner of Internal Revenue
|
876 F2d 1251; 64 AFTR2d 89-5030
|
United States Court of Appeals, Sixth Circuit
|
United States
|
5 Jun 1989
|
WorldLII
|
|
11
|
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
|
Mahoney III v Commissioner of Internal Revenue
|
808 F2d 1219; 59 AFTR2d 87-443
|
United States Court of Appeals, Sixth Circuit
|
United States
|
14 Jan 1987
|
WorldLII
|
|
20
|
Martin v United States
|
833 F2d 655; 60 AFTR2d 87-6037
|
United States Court of Appeals, Seventh Circuit
|
United States
|
11 Jan 1988
|
WorldLII
|
|
16
|
McKay v Toyota Motor Manufacturing Usa Inc
|
110 F3d 369; 65 USLW 2653
|
United States Court of Appeals, Sixth Circuit
|
United States
|
8 Apr 1997
|
WorldLII
|
|
27
|
Miller v United States
|
784 F2d 728; 57 AFTR2d 86-928
|
United States Court of Appeals, Sixth Circuit
|
United States
|
3 Mar 1986
|
WorldLII
|
|
10
|
Pasternak v Commissioner of Internal Revenue
|
990 F2d 893; 71 AFTR2d 93-1469
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Jun 1993
|
WorldLII
|
|
8
|
Rink v Commissioner of Internal Revenue
|
47 F3d 168; 75 AFTR2d 95-1098
|
United States Court of Appeals, Sixth Circuit
|
United States
|
16 Feb 1995
|
WorldLII
|
|
9
|
Rose v Commissioner
|
868 F2d 851; 63 AFTR2d 89-776
|
United States Court of Appeals, Sixth Circuit
|
United States
|
27 Feb 1989
|
WorldLII
|
|
37
|
Rybak v Commissioner
|
91 Tax Cas 524
|
|
United Kingdom
|
|
|
|
9
|
Salmi v Secretary of Health and Human Services
|
774 F2d 685
|
United States Court of Appeals, Sixth Circuit
|
United States
|
19 Sep 1985
|
WorldLII
|
|
186
|
Smith v Commissioner of Internal Revenue
|
937 F2d 1089; 68 AFTR2d 91-5076
|
United States Court of Appeals, Sixth Circuit
|
United States
|
27 Jun 1991
|
WorldLII
|
|
12
|
Steel Co v Citizens for a Better Env't
|
523 US 83; 118 SCt 1003; 140 L Ed 2d 210
|
United States Supreme Court
|
United States
|
|
Westlaw
|
|
662
|
Surowka v United States
|
909 F2d 148; 66 AFTR2d 90-5359
|
United States Court of Appeals, Sixth Circuit
|
United States
|
11 Jun 1990
|
WorldLII
|
|
8
|
United States v Felt & Tarrant Mfg Co
|
283 US 269; 75 L Ed 1025; 51 SCt 376; 75 L Ed 2d 1025
|
United States Supreme Court
|
United States
|
13 Apr 1931
|
WorldLII
|
|
56
|
United States v Webb
|
157 F3d 451; 41 Fed RServ3d 1180
|
United States Court of Appeals, Sixth Circuit
|
United States
|
1 Oct 1998
|
WorldLII
|
|
5
|
White v Anchor Motor Freight, Inc
|
899 F2d 555
|
|
United States
|
|
Westlaw
|
|
107
|
70 f3d 1279
|
70 F3d 1279
|
|
United States
|
|
Westlaw
|
|
30
|
118 SCt 686; 139 l Ed 2d 632
|
118 SCt 686; 139 L Ed 2d 632
|
|
United States
|
|
Westlaw
|
|
3
|