Formally legal, probably wrong: corporate tax shelters, practical reason and the New Textualism.

This document cites

• Federal Cases - Small Co v. American Sugar Refining Co
• Federal Cases - Gardner v. C.I.R.
• Federal Cases - Gregory v. Helvering
• Federal Cases - Winn-Dixie Stores, Inc. v. Comm'r of Internal Revenue, 5382–97.
• New York - H.R. Moch Co. v. Rensselaer Water Co.



See all quotations

• Federal Cases - Cottage Savings Association v. Commissioner of Internal Revenue
• Federal Cases - Jacobson v. C.I.R.
• Federal Cases - Compaq Computer Corp. v. Comm'r of Internal Revenue, 24238–96.
• Federal Cases - Bob Jones University v. United States Goldsboro Christian Schools, Inc v. United States
• Federal Cases - ACM Partnership v. C.I.R.
• Federal Cases - Lerman v. C.I.R.
• Federal Cases - Kirchman v. C.I.R.
• Federal Cases - Knetsch v. United States, 23
• Federal Cases - Rome Miller v. Emil Strahl
• Federal Cases - Commissioner of Internal Revenue v. Newman
• New York - Strauss v. Belle Realty Co.
• Federal Cases - Collins v. C.I.R.
• Federal Cases - American Trucking Associations, Inc v. Smith
• Federal Cases - Peat Oil & Gas Assocs. v. Comm'r of Internal Revenue
• Federal Cases - Goldstein v. CIR