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Note, Thin Capitalization and Tax Avoidance     8

Cases Referring to this Journal Article

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Finance Corporation v Commissioner of Internal Revenue	302 F2d 786	United States Court of Appeals, Third Circuit	United States	10 May 1962	WorldLII		15
Finance Corporation v Commissioner of Internal Revenue	[1962] USCA3 13	United States Court of Appeals, Third Circuit	United States	11 Jan 1962	WorldLII
American-La France-Foamite Corporation v Commissioner of Internal Revenue	284 F2d 723	United States Court of Appeals, Second Circuit	United States	13 Dec 1960	WorldLII		8
American-La France-Foamite Corporation v Commissioner of Internal Revenue	[1960] USCA2 603	United States Court of Appeals, Second Circuit	United States	16 Nov 1960	WorldLII
Gilbert v Commissioner of Internal Revenue	[1957] USCA2 506	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Kraft Foods Co v Commissioner of Internal Revenue	232 F2d 118	United States Court of Appeals, Second Circuit	United States	2 Apr 1956	WorldLII		33
Kraft Foods Co v Commissioner of Internal Revenue	[1955] USCA2 587	United States Court of Appeals, Second Circuit	United States	16 Dec 1955	WorldLII		2