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Commissioner of Internal Revenue v P G Lake, Inc     137

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
Prebola Nka v Commissioner of Internal Revenue	482 F3d 610	United States Court of Appeals, Second Circuit	United States	27 Mar 2007	WorldLII		1
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
United States v J Maginnis	356 F3d 1179	United States Court of Appeals, Ninth Circuit	United States	30 Jan 2004	WorldLII		4
Gitlitz v Commissioner	531 US 206; 148 L Ed 2d 613; 121 SCt 701	United States Supreme Court	United States	9 Jan 2001	WorldLII		6
Re Hawkins; Ex parte Worrell	[1996] FCA 1169; (1996) 71 FCR 371	Federal Court of Australia	Australia - Commonwealth	20 Dec 1996	AustLII		11
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation	[1991] FCA 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 1991	AustLII
Caruth Corporation Ww v United States	865 F2d 644; 63 AFTR2d 89-716	United States Court of Appeals, Fifth Circuit	United States	27 Jan 1989	WorldLII		5
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
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
McCoy v United States	802 F2d 762; 58 AFTR2d 86-5943	United States Court of Appeals, Fourth Circuit	United States	7 Oct 1986	WorldLII		1
Saviano v Commissioner of Internal Revenue	765 F2d 643; 54 USLW 2019; 56 AFTR2d 85-5337	United States Court of Appeals, Seventh Circuit	United States	18 Jun 1985	WorldLII		17
Keller Street Development Co v Commissioner of Internal Revenue	688 F2d 675	United States Court of Appeals, Ninth Circuit	United States	23 Sep 1982	WorldLII		3
Rosebud Coal Sales Co Inc v D Andrus	667 F2d 949	United States Court of Appeals, Tenth Circuit	United States	8 Jan 1982	WorldLII		4
United States Eddies Sales and Leasing Inc v Federal Insurance Co	634 F2d 1050	United States Court of Appeals, Tenth Circuit	United States	1 Dec 1980	WorldLII		8
Gartrell v United States	619 F2d 1150	United States Court of Appeals, Sixth Circuit	United States	2 Apr 1980	WorldLII		6
Cline v Commissioner of Internal Revenue	617 F2d 192	United States Court of Appeals, Sixth Circuit	United States	25 Mar 1980	WorldLII		4
Storz v Commissioner of Internal Revenue	583 F2d 972	United States Court of Appeals, Eighth Circuit	United States	10 Aug 1978	WorldLII		1
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Furrer v Commissioner of Internal Revenue	566 F2d 1115	United States Court of Appeals, Ninth Circuit	United States	30 Dec 1977	WorldLII		2
Gray v Commissioner of Internal Revenue	561 F2d 753	United States Court of Appeals, Ninth Circuit	United States	21 Sep 1977	WorldLII		4
Association of American Railroads v Interstate Commerce Commission	564 F2d 486; 184 USApp DC 1	United States Court of Appeals, District of Columbia Circuit	United States - District of Columbia	29 Jul 1977	WorldLII		6
Whitehead v United States	555 F2d 1290	United States Court of Appeals, Fifth Circuit	United States	18 Jul 1977	WorldLII
Textron Inc v United States	561 F2d 1023	United States Court of Appeals, First Circuit	United States	23 Jun 1977	WorldLII		4
Groves v United States	533 F2d 1376; 43 ALRFed 523	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1976	WorldLII		8
Land O'Lakes Inc v United States	514 F2d 134	United States Court of Appeals, Eighth Circuit	United States	30 Apr 1975	WorldLII		4
Lazarus v Commissioner of Internal Revenue	513 F2d 824	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1975	WorldLII		3
Cox v United States	497 F2d 348	United States Court of Appeals, Fourth Circuit	United States	22 May 1974	WorldLII
Hempt Bros Inc v United States	490 F2d 1172	United States Court of Appeals, Third Circuit	United States	14 Jan 1974	WorldLII		6
Realty Loan Corporation v Commissioner of Internal Revenue	478 F2d 1049	United States Court of Appeals, Ninth Circuit	United States	19 Apr 1973	WorldLII		1
Estate Stranahan v Commissioner of Internal Revenue	472 F2d 867	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1973	WorldLII		2
Freese v United States	455 F2d 1146	United States Court of Appeals, Tenth Circuit	United States	10 Apr 1972	WorldLII		5
Vaaler v United States	454 F2d 1120	United States Court of Appeals, Eighth Circuit	United States	21 Jan 1972	WorldLII		4
Crenshaw v United States	450 F2d 472	United States Court of Appeals, Fifth Circuit	United States	14 Jan 1972	WorldLII		12
McAfee v United States	431 F2d 1360	United States Court of Appeals, Tenth Circuit	United States	5 Oct 1970	WorldLII
Dingman v United States	429 F2d 70	United States Court of Appeals, Eighth Circuit	United States	21 Jul 1970	WorldLII		6
Rutledge v United States	428 F2d 347	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1970	WorldLII		6
Union Planters National Bank v United States	426 F2d 115	United States Court of Appeals, Sixth Circuit	United States	4 May 1970	WorldLII		23
American National Bank of Austin v United States	[1970] USCA5 208	United States Court of Appeals, Fifth Circuit	United States	18 Feb 1970	WorldLII		3
American National Bank of Austin v United States	421 F2d 442	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1970	WorldLII		19
Silverstein v United States	419 F2d 999	United States Court of Appeals, Seventh Circuit	United States	1 Dec 1969	WorldLII		2
United States v Winthrop	417 F2d 905	United States Court of Appeals, Fifth Circuit	United States	22 Oct 1969	WorldLII		27
Greer v United States	408 F2d 631	United States Court of Appeals, Sixth Circuit	United States	21 Mar 1969	WorldLII		9
Lookretis v United States	390 US 338; 19 L Ed 2d 1219; 88 SCt 1097	United States Supreme Court	United States	22 Apr 1968	WorldLII		13
Lowndes v United States	[1967] USCA4 536	United States Court of Appeals, Fourth Circuit	United States	13 Oct 1967	WorldLII
Wiseman v E Barby	380 F2d 121	United States Court of Appeals, Tenth Circuit	United States	5 Jul 1967	WorldLII		3
United States v Haskel Engineering & Supply Co	380 F2d 786	United States Court of Appeals, Ninth Circuit	United States	21 Jun 1967	WorldLII		5
Royalton Stone Corporation v Commissioner or Internal Revenue	379 F2d 298	United States Court of Appeals, Second Circuit	United States	14 Jun 1967	WorldLII		6
Pickren v United States	378 F2d 595	United States Court of Appeals, Fifth Circuit	United States	29 May 1967	WorldLII		5
Wood v United States	377 F2d 300	United States Court of Appeals, Fifth Circuit	United States	11 May 1967	WorldLII		17
Royalton Stone Corporation v Commissioner or Internal Revenue	[1967] USCA2 301	United States Court of Appeals, Second Circuit	United States	11 May 1967	WorldLII
Estate Lipman v United States	376 F2d 455	United States Court of Appeals, Sixth Circuit	United States	4 May 1967	WorldLII		4
Comtel Corporation v Commissioner of Internal Revenue	[1967] USCA2 274	United States Court of Appeals, Second Circuit	United States	4 May 1967	WorldLII
Lowndes v United States	384 F2d 635	United States Court of Appeals, Fourth Circuit	United States	3 May 1967	WorldLII		2
Comtel Corporation v Commissioner of Internal Revenue	376 F2d 791	United States Court of Appeals, Second Circuit	United States	21 Feb 1967	WorldLII		5
Pounds v United States	372 F2d 342	United States Court of Appeals, Fifth Circuit	United States	19 Jan 1967	WorldLII		5
Oliver v Commissioner of Internal Revenue	364 F2d 575	United States Court of Appeals, Eighth Circuit	United States	2 Aug 1966	WorldLII		4
United States v Georgia Railroad and Banking Co	348 F2d 278	United States Court of Appeals, Fifth Circuit	United States	30 Jun 1965	WorldLII		6
Turzillo v Commissioner of Internal Revenue	346 F2d 884	United States Court of Appeals, Sixth Circuit	United States	18 Jun 1965	WorldLII		1
Friedman v Commissioner of Internal Revenue	346 F2d 506	United States Court of Appeals, Sixth Circuit	United States	12 Jun 1965	WorldLII		3
United States v Midland-Ross Corporation	381 US 54; 14 L Ed 2d 214; 85 SCt 1308	United States Supreme Court	United States	3 May 1965	WorldLII		24
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Pridemark, Inc v Commissioner	345 F2d 35	United States Court of Appeals, Fourth Circuit	United States	23 Apr 1965	WorldLII		37
Kurlan v Commissioner of Internal Revenue	343 F2d 625; 145 USPQ 106	United States Court of Appeals, Second Circuit	United States	26 Mar 1965	WorldLII		5
Jack Ammann Photogrammetric Engineers Inc v Commissioner of Internal Revenue	341 F2d 466	United States Court of Appeals, Fifth Circuit	United States	23 Feb 1965	WorldLII		7
Pridemark Inc v Commissioner of Internal Revenue	[1965] USCA4 87	United States Court of Appeals, Fourth Circuit	United States	5 Feb 1965	WorldLII
Holmes v Eddy	341 F2d 477	United States Court of Appeals, Fourth Circuit	United States	18 Jan 1965	WorldLII		16
Kurlan v Commissioner of Internal Revenue	[1964] USCA2 792	United States Court of Appeals, Second Circuit	United States	17 Dec 1964	WorldLII
Hallcraft Homes Inc v Commissioner of Internal Revenue	336 F2d 701	United States Court of Appeals, Ninth Circuit	United States	11 Sep 1964	WorldLII		2
Coffey v United States	333 F2d 945	United States Court of Appeals, Tenth Circuit	United States	19 Aug 1964	WorldLII		11
Real Estate Investment Trust of America v Commissioner of Internal Revenue	334 F2d 986	United States Court of Appeals, First Circuit	United States	28 Jul 1964	WorldLII		2
Dixon v United States	333 F2d 1016	United States Court of Appeals, Second Circuit	United States	19 Jun 1964	WorldLII		7
Coffey v United States	[1964] USCA10 107	United States Court of Appeals, Tenth Circuit	United States	15 May 1964	WorldLII
Dixon v United States	[1964] USCA2 324	United States Court of Appeals, Second Circuit	United States	30 Apr 1964	WorldLII		2
United States v R T Woolsey	[1964] USCA5 178	United States Court of Appeals, Fifth Circuit	United States	3 Mar 1964	WorldLII
Wineberg v Commissioner of Internal Revenue	[1964] USCA9 83	United States Court of Appeals, Ninth Circuit	United States	20 Feb 1964	WorldLII
Gallun v Commissioner of Internal Revenue	327 F2d 809	United States Court of Appeals, Seventh Circuit	United States	13 Feb 1964	WorldLII		1
United States v R T Woolsey	326 F2d 287	United States Court of Appeals, Fifth Circuit	United States	18 Dec 1963	WorldLII		4
United States v Dresser Industries Inc	324 F2d 56	United States Court of Appeals, Fifth Circuit	United States	17 Dec 1963	WorldLII		8
Wineberg v Commissioner of Internal Revenue	326 F2d 157	United States Court of Appeals, Ninth Circuit	United States	16 Dec 1963	WorldLII		7
Commissioner of Internal Revenue v South Lake Farms Inc	324 F2d 837	United States Court of Appeals, Ninth Circuit	United States	22 Nov 1963	WorldLII		8
United States v J Foster R	324 F2d 702	United States Court of Appeals, Fifth Circuit	United States	14 Nov 1963	WorldLII		2
United States v Dresser Industries Inc	[1963] USCA5 649	United States Court of Appeals, Fifth Circuit	United States	6 Nov 1963	WorldLII
Frank v Commissioner of Internal Revenue	321 F2d 143	United States Court of Appeals, Eighth Circuit	United States	9 Sep 1963	WorldLII		7
United States v J a Morgan S	321 F2d 781	United States Court of Appeals, Fifth Circuit	United States	9 Aug 1963	WorldLII		4
Frank v Commissioner of Internal Revenue	[1963] USCA8 178	United States Court of Appeals, Eighth Circuit	United States	6 Aug 1963	WorldLII
Roth v Commissioner of Internal Revenue	321 F2d 607	United States Court of Appeals, Ninth Circuit	United States	5 Aug 1963	WorldLII		4
Bisbee-Baldwin Corporation v E Tomlinson	320 F2d 929	United States Court of Appeals, Fifth Circuit	United States	25 Jun 1963	WorldLII		15
Tomlinson v Dwelle S	318 F2d 60	United States Court of Appeals, Fifth Circuit	United States	24 May 1963	WorldLII		2
Commissioner of Internal Revenue v Killian	314 F2d 852	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1963	WorldLII		27
United States v G Eidson	310 F2d 111	United States Court of Appeals, Fifth Circuit	United States	30 Nov 1962	WorldLII		17
First National Bank of Kansas City v Commissioner of Internal Revenue	309 F2d 587	United States Court of Appeals, Eighth Circuit	United States	8 Nov 1962	WorldLII		2
United States v Langston	308 F2d 729	United States Court of Appeals, Fifth Circuit	United States	10 Oct 1962	WorldLII		1
United Grocers Ltd v United States	308 F2d 634	United States Court of Appeals, Ninth Circuit	United States	9 Oct 1962	WorldLII		10
United States v O D Harrison	304 F2d 835	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1962	WorldLII		11
Floyd v Commissioner of Internal Revenue	309 F2d 95	United States Court of Appeals, Fifth Circuit	United States	26 Sep 1962	WorldLII		2
Tomlinson v S Massey E	308 F2d 168	United States Court of Appeals, Fifth Circuit	United States	25 Sep 1962	WorldLII		3
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
Jones v Commissioner of Internal Revenue	306 F2d 292	United States Court of Appeals, Fifth Circuit	United States	19 Jul 1962	WorldLII		1
United States v O D Harrison	[1962] USCA5 326	United States Court of Appeals, Fifth Circuit	United States	22 Jun 1962	WorldLII
Commissioner of Internal Revenue v Ferrer	304 F2d 125; 301 USApp DC 310	United States Court of Appeals, Second Circuit	United States - District of Columbia	5 Jun 1962	WorldLII		26
Jaglom v Commissioner of Internal Revenue	[1962] USCA2 356	United States Court of Appeals, Second Circuit	United States	4 Jun 1962	WorldLII
Hanover Bank v Commissioner	369 US 672; 8 L Ed 2d 187; 82 SCt 1080	United States Supreme Court	United States	21 May 1962	WorldLII		62
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 Ferrer	[1962] USCA2 268	United States Court of Appeals, Second Circuit	United States	24 Apr 1962	WorldLII		4
Real Estate Corporation v Commissioner of Internal Revenue	301 F2d 423	United States Court of Appeals, Tenth Circuit	United States	23 Apr 1962	WorldLII		2
Wiseman v Halliburton Oil Well Cementing Co	301 F2d 654	United States Court of Appeals, Tenth Circuit	United States	5 Apr 1962	WorldLII		11
Real Estate Corporation v Commissioner of Internal Revenue	[1962] USCA10 28	United States Court of Appeals, Tenth Circuit	United States	1 Mar 1962	WorldLII
Jaglom v Commissioner of Internal Revenue	303 F2d 847	United States Court of Appeals, Second Circuit	United States	9 Feb 1962	WorldLII		15
Dorman v United States	296 F2d 27	United States Court of Appeals, Ninth Circuit	United States	27 Nov 1961	WorldLII		5
Haggard v Wood W H Haggard	298 F2d 24	United States Court of Appeals, Ninth Circuit	United States	20 Nov 1961	WorldLII		3
Sherlock v Commissioner of Internal Revenue	[1961] USCA5 523	United States Court of Appeals, Fifth Circuit	United States	30 Oct 1961	WorldLII
Sherlock v Commissioner of Internal Revenue	294 F2d 863	United States Court of Appeals, Fifth Circuit	United States	27 Sep 1961	WorldLII		5
Estate Weinert v Commissioner of Internal Revenue	(1961) 294 F2d 750	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1961	WorldLII		23
Dyer v Commissioner of Internal Revenue	294 F2d 123	United States Court of Appeals, Tenth Circuit	United States	21 Aug 1961	WorldLII		8
Shore v Commissioner of Internal Revenue	(1961) 286 F2d 742	United States Court of Appeals, Fifth Circuit	United States	6 Feb 1961	WorldLII		4
Commissioner of Internal Revenue v Chatsworth Stations Inc	282 F2d 132	United States Court of Appeals, Second Circuit	United States	28 Jul 1960	WorldLII		11
Factor v Commissioner of Internal Revenue	[1960] USCA9 225	United States Court of Appeals, Ninth Circuit	United States	27 Jul 1960	WorldLII
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
Factor v Commissioner of Internal Revenue	281 F2d 100	United States Court of Appeals, Ninth Circuit	United States	20 Jun 1960	WorldLII		31
Liston Zander Credit Co v United States	276 F2d 417	United States Court of Appeals, Fifth Circuit	United States	13 Apr 1960	WorldLII		10
Commissioner of Internal Revenue v Chatsworth Stations Inc	[1960] USCA2 206	United States Court of Appeals, Second Circuit	United States	28 Mar 1960	WorldLII
Liston Zander Credit Co v United States	[1960] USCA5 130	United States Court of Appeals, Fifth Circuit	United States	10 Mar 1960	WorldLII		1
United States v Brown Wood Preserving Co	275 F2d 525	United States Court of Appeals, Sixth Circuit	United States	7 Mar 1960	WorldLII		4
Commissioner of Internal Revenue v W Phillips R	[1960] USCA4 67	United States Court of Appeals, Fourth Circuit	United States	20 Feb 1960	WorldLII		5
Commissioner of Internal Revenue v W Phillips R	275 F2d 33	United States Court of Appeals, Fourth Circuit	United States	14 Oct 1959	WorldLII		15
Campbell v Fasken G Fasken	267 F2d 792	United States Court of Appeals, Fifth Circuit	United States	20 Jul 1959	WorldLII		5
Campbell v Fasken G Fasken	[1959] USCA5 339	United States Court of Appeals, Fifth Circuit	United States	12 Jun 1959	WorldLII
Standard Oil Co of Texas v J W Marshall	(1959) 265 F2d 46	United States Court of Appeals, Fifth Circuit	United States	25 Mar 1959	WorldLII		9
Leh v Commissioner of Internal Revenue	260 F2d 489	United States Court of Appeals, Ninth Circuit	United States	17 Oct 1958	WorldLII		9
Tunnell v United States	[1958] USCA3 404	United States Court of Appeals, Third Circuit	United States	8 Oct 1958	WorldLII		3
Ernest Brown v Commissioner of Internal Revenue	258 F2d 829	United States Court of Appeals, Second Circuit	United States	11 Jul 1958	WorldLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Lottery Winnings as Capital Gains	(2004) 114 Yale Law Journal 195	Levine, Matthew S	United States	1 Jan 2004	WorldLII		2
"Myer Case and the Taxation of Gains in 1988, The"	(1986-1988) 11 Sydney Law Review 619	Taylor, Charlie; Rankin, Rob	Australia	circa 1988	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Internal Revenue v P G Lake	241 F2d 71	United States Court of Appeals, Fifth Circuit	United States	1 Feb 1957	WorldLII		3
United States v Leslie Salt Co	350 US 383; 100 L Ed 441; 76 SCt 416	United States Supreme Court	United States	5 Mar 1956	WorldLII		48
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
Helvering v Reynolds	313 US 428; 85 L Ed 1438; 61 SCt 971	United States Supreme Court	United States	26 May 1941	WorldLII		44
Harrison v Schaffner	312 US 579; 85 L Ed 1055; 61 SCt 759	United States Supreme Court	United States	31 Mar 1941	WorldLII		68
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Anderson v Helvering	310 US 404; 84 L Ed 1277; 60 SCt 952	United States Supreme Court	United States	20 May 1940	WorldLII		74
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Helvering v New York Trust Co	292 US 455; 78 L Ed 1361; 54 SCt 806	United States Supreme Court	United States	28 May 1934	WorldLII		45
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
356 US 964	356 US 964; 2 L Ed 2d 1071; 78 SCt 991	United States Supreme Court	United States	circa 1932	Westlaw		28
353 US 982	353 US 982; 1 L Ed 2d 1141; 77 SCt 1283	United States Supreme Court	United States	circa 1932	Westlaw		7
311 US 117	311 US 117; 61 SCt 147	United States Supreme Court	United States	circa 1932	Westlaw		4
143 FSupp 240	143 FSupp 240		United States	circa 1932	Westlaw		2
110 SW 2d 53	110 SW 2d 53	US					12
Weed v Commissioner	24 Tax Cas 1025		United Kingdom				4
Lake v Commissioner	24 Tax Cas 1016		United Kingdom				3
Fleming v Commissioner	24 Tax Cas 818		United Kingdom				4