Danish Administrative Tax Court, Case № 1985-5-173, decision of 22 May 1985; Fothergill v. Monarch Airlines (1981) AC 251.
939
US Supreme Court, Zicherman v. Korean Air Lines Co., 516 U.S. (1996). P. 226.
940
Estate of Burghardt v. Commrs. (1983) (US); IRC v. Exxon Corp. (1982) (UK); Union Texas Petroleum Corp. v. Critchley (1988) (UK); The Queen v. Melford Developments Inc. (1982) (Canada).
