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Arkansas Best Corporation v Commissioner     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Walshire v United States	288 F3d 342	United States Court of Appeals, Eighth Circuit	United States	1 May 2002	WorldLII
Brian L Nahey and Carol J Nahey, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee	196 F3d 866	United States Court of Appeals, Seventh Circuit	United States	28 Jan 2000	WorldLII		1
Cenex Inc v United States	156 F3d 1377; 82 AFTR2d 98-6645	United States Court of Appeals, Federal Circuit	United States	9 Oct 1998	WorldLII		3
Marrin v Commissioner of Internal Revenue	147 F3d 147; 81 AFTR2d 98-2374	United States Court of Appeals, Second Circuit	United States	9 Jun 1998	WorldLII		5
Reno v Bossier Parish School Bd	520 US 471; 137 L Ed 2d 730; 117 SCt 1491	United States Supreme Court	United States	12 May 1997	WorldLII		27
William Lefever Betty Lou Lefever v Commissioner of Internal Revenue	100 F3d 778	United States Court of Appeals, Tenth Circuit	United States	13 Nov 1996	WorldLII		12
Pike v United States	88 F3d 54; 78 AFTR2d 96-5324	United States Court of Appeals, First Circuit	United States	12 Jul 1996	WorldLII
Virginia v Browner	80 F3d 869	United States Court of Appeals, Fourth Circuit	United States	26 Mar 1996	WorldLII		16
Mitchell v Commissioner of Internal Revenue	73 F3d 628; 77 AFTR2d 96-401	United States Court of Appeals, Sixth Circuit	United States	16 Jan 1996	WorldLII		1
Andrew Crispo Gallery Inc v Commissioner of Internal Revenue	16 F3d 1336; 73 AFTR2d 94-1201	United States Court of Appeals, Second Circuit	United States	22 Feb 1994	WorldLII		3
Stokely-Van Camp Inc v United States	974 F2d 1319; 70 AFTR2d 92-5649	United States Court of Appeals, Federal Circuit	United States	9 Sep 1992	WorldLII		2
Dial v Commissioner Internal Revenue Service	968 F2d 898; 70 AFTR2d 92-5129	United States Court of Appeals, Ninth Circuit	United States	30 Jun 1992	WorldLII		2
Azar Nut Co v Commissioner of Internal Revenue	931 F2d 314; 59 USLW 2723; 67 AFTR2d 91-987	United States Court of Appeals, Fifth Circuit	United States	15 May 1991	WorldLII		2
Swartz v Commissioner of Internal Revenue	876 F2d 657; 64 AFTR2d 89-5001	United States Court of Appeals, Eighth Circuit	United States	2 Jun 1989	WorldLII		3
Matter of Roger Roy Larson and Joan Rosemary Larsons	862 F2d 112; 62 AFTR2d 88-5797	United States Court of Appeals, Seventh Circuit	United States	2 Dec 1988	WorldLII		9

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Campbell Taggart Inc v United States	744 F2d 442; 53 USLW 2240	United States Court of Appeals, Fifth Circuit	United States	19 Oct 1984	WorldLII		5
[1981] PL 97-34	[1981] PL 97-34		United Kingdom	circa 1981	Westlaw		14
[1976] PL 94-455	[1976] PL 94-455		United Kingdom	circa 1976	Westlaw		32
Steadman v Commissioner of Internal Revenue	424 F2d 1	United States Court of Appeals, Sixth Circuit	United States	10 Apr 1970	WorldLII		4
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 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
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
Corn Products Refining Co v Commissioner of Internal Revenue	[1954] USCA2 330	United States Court of Appeals, Second Circuit	United States	25 Aug 1954	WorldLII		3
Hort v Commissioner	313 US 28; 85 L Ed 1168; 61 SCt 757	United States Supreme Court	United States	31 Mar 1941	WorldLII		94
Cross v United States	480 US 930; 107 SCt 1565; 94 L Ed 2d 757	United States Supreme Court	United States	circa 1954	Westlaw		47
400 US 869	400 US 869; 27 L Ed 2d 108; 91 SCt 102	United States Supreme Court	United States	circa 1954	Westlaw		37
Booth Newspapers, Inc v United States	303 F2d 916; 157 Ct Cl 886		United States	circa 1954	Westlaw		11
Arkansas Best Corporation & Subsidiaries v Commissioner	83 Tax Cas 640		United Kingdom				3
Note, The Corn Products Doctrine and Its Application to Partnership Interests	79 Columbia Law Review 341	Columbia Law Review	United States		HeinOnline / LexisNexis		2
WW Windle Co v Commissioner	65 Tax Cas 694		United Kingdom				6
Capital Gain and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments	49 Minnesota Law Review 1	Minnesota Law Review	United States		HeinOnline / LexisNexis		2
19 Tax Law Review 185	19 Tax Law Review 185	Tax Law Review	United States		HeinOnline / Westlaw		4