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Lottery Winnings as Capital Gains     2

Cases Referring to this Journal Article

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Watkins v Commissioner Internal Revenue	447 F3d 1269	United States Court of Appeals, Tenth Circuit	United States	10 May 2006	WorldLII		1
Lattera v Commissioner of Internal Revenue	437 F3d 399	United States Court of Appeals, Third Circuit	United States	14 Feb 2006	WorldLII		2

Cases and Articles Cited

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
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
"Taxation of Convertible Bonds and Stock, The"	(1961) 74 Harvard Law Review 473	Harvard Law Review	United States	circa 1961	HeinOnline / LexisNexis		7
[1960-1] CB 174	[1960-1] CB 174			circa 1960			2
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
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Davis v Comm'r	119 Tax Cas 1		United Kingdom				5
32 UC Davis Law Review 919	32 UC Davis Law Review 919	U.C. Davis Law Review	United States		HeinOnline / LexisNexis		1
26 Loyola of Los Angeles Law Review 289	26 Loyola of Los Angeles Law Review 289	Loyola of Los Angeles Law Review	United States	circa 1958	HeinOnline / LexisNexis		1
15 Idaho 16	15 Idaho 16		United States - Idaho	circa 1958			146
Jeffrey C McCarthy, Federal Income Taxation of Fine Art	2 Cardozo Arts & Entertainment Law Journal 1	Cardozo Arts & Entertainment Law Journal	United States		HeinOnline / Westlaw		1