Bankman 18th

Taxation

Register to get FREE access to 13,000+ casebriefs

A

Amend v. Commissioner
13 T.C. 178 (1949)

.......

B

Baker v. Commissioner
118 T.C. 452 (2002)

.......

C

Carroll v. Commissioner
418 F.2d 91 (7th Cir. 1969)

.......

D

Diedrich v. Commissioner
457 U.S. 191 (1982)

.......

E

Eisner v. Macomber
252 U.S. 189 (1920)

.......

F

Farid-Es-Sultaneh v. Commissioner
160 F.2d 812 (2nd Cir. 1947)

.......

G

Georgia School-Book Depository v. Commissioner
1 T.C. 463 (1943)

.......

H

Hantzis v. Commissioner
638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)

.......

I

Inaja Land Co. v. Commissioner
9 T.C. 727 (1947)

K

Knetsch v. United States
364 U.S. 361 (1960)

.......

L

Lucas v. Earl
281 U.S. 111 (1930)

.......

M

Mcallister v. Commissioner
157 F.2d 235 (2nd Cir. 1946)

.......

N

Nickerson v. Commissioner
700 F.2d 402 (7th Cir. 1983)

O

Ochs v. Commissioner
195 F.2d 692 (2nd Cir. 1952)

.......

P

Perez v. Commissioner
144 T.C. 51 (2015)

.......

R

Rudolph v. United States
370 U.S. 269 (1962)

S

Smith v. Commissioner
40 B.T.A. 1038 (1939) aff’d without opinion, 113 F.2d 114 (2nd Cir. 1940)

T

Taft v. Bowers
278 U.S. 470 (1929)

.......

U

U.S. v. Kirby Lumber Co.
284 U.S. 1 (1931)

.......

W

Welch v. Helvering
290 U.S. 111 (1933)

.......

Z

Zarin v. Commissioner
916 F.2d 110 (3rd Cir. 1990)