"A New Twist to the Substitute-for-Ordinary Income Doctrine: Third Circ" by Timothy R. Koski

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North Dakota Law Review

Article Title

A New Twist to the Substitute-for-Ordinary Income Doctrine: Third Circuit Adopts "Family Resemblance" Test to Characterize Sale of Lottery Proceeds as Ordinary Income

Authors

Timothy R. Koski

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Recommended Citation

Koski, Timothy R. (2007) "A New Twist to the Substitute-for-Ordinary Income Doctrine: Third Circuit Adopts "Family Resemblance" Test to Characterize Sale of Lottery Proceeds as Ordinary Income," North Dakota Law Review: Vol. 83: No. 1, Article 2.
Available at: https://commons.und.edu/ndlr/vol83/iss1/2

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