- Commissioner v. Glenshaw Glass Co.348 U.S. 426 (1955)
- Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
- Benaglia v. Commissioner36 B.T.A. 838 (1937)
- United States v. Gotcher401 F.2d 118 (5th Cir. 1968)
- Turner v. Commissioner13 T.C.M. 462 (1954)
- Inaja Land Co. v. Commissioner9 T.C. 727 (1947)
- Clark v. Commissioner40 B.T.A. 333 (1939)
- Murphy v. United States493 F.3d 170 (D.C. Cir.2007)
- Perez v. Commissioner144 T.C. 51 (2015)
- Gilbert v. Commissioner552 F.2d 478 (2nd Cir. 1977)
- Squire v. Capoeman351 U.S. 1 (1956)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Taft v. Bowers278 U.S. 470 (1929)
- United States v. Davis370 U.S. 65 (1962)
- Farid-Es-Sultaneh v. Commissioner160 F.2d 812 (2nd Cir. 1947)
- Diez-Arguelles v. Commissioner48 T.C.M. 496 (1984)
- Burnet v. Sanford & Brooks Co.282 U.S. 359 (1931 )
- Georgia School-Book Depository v. Commissioner1 T.C. 463 (1943)
- American Automobile Association v. United States367 U.S. 687 (1961)
- Eisner v. Macomber252 U.S. 189 (1920)
- Helvering v. Bruun309 U.S. 461 (1940)
- Woodsam Associates, Inc. v. Commissioner198 F.2d 357 (2nd Cir. 1952)
- Cottage Savings Association v. Commissioner499 U.S. 554 (1991)
- Burnet v. Logan283 U.S. 404 (1931)
- Lucas v. North Texas Lumber281 U.S. 11 (1930)
- Commissioner v. Segall114 F.2d 706 (6th Cir. 1940)
- Amend v. Commissioner13 T.C. 178 (1949)
- Pulsifer v. Commissioner64 T.C. 245 (1975)
- Minor v. United States772 F.2d 1472 (9th Cir. 1985)
- Zarin v. Commissioner916 F.2d 110 (3rd Cir. 1990)
- Commissioner v. Tufts461 U.S. 300 (1983)
- Diedrich v. Commissioner457 U.S. 191 (1982)
- Lucas v. Earl281 U.S. 111 (1930)
- Poe v. Seaborn282 U.S. 101 (1930)
- Blair v. Commissioner300 U.S. 5 (1937)
- Helvering v. Horst311 U.S. 112 (1940)
- Helvering v. Eubank311 U.S. 122 (1940)
- Heim v. Fitzpatrick262 F.2d 887 (2nd Cir. 1959)
- Midland Empire Packing Co. v. Commissioner14 T.C. 635 (1950)
- Welch v. Helvering290 U.S. 111 (1933)
- Gilliam v. Commissioner51 T.C.M. 515 (1986)
- Commissioner v. Groetzinger480 U.S. 23 (1987)
- Gregory v. Helvering293 U.S. 465 (1935)
- Knetsch v. United States364 U.S. 361 (1960)
- Winn-Dixie Stores, Inc. v. Commissioner254 F.3d 1313 (11th Cir. 2001)
- Pevsner v. Commissioner628 F.2d 467 (5th Cir. 1980)
- Popov v. Commissioner246 F.3d 1190 (9th Cir. 2001)
- Smith v. Commissioner40 B.T.A. 1038 (1939) aff'd without opinion, 113 F.2d 114 (2nd Cir. 1940)
- Carroll v. Commissioner418 F.2d 91 (7th Cir. 1969)
- Kopaigora v. Commissioner Tax Court2016-35 (2016)
- Commissioner v. Flowers326 U.S. 465 (1945)
- Hantzis v. Commissioner638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
- Rudolph v. United States370 U.S. 269 (1962)
- Moss v. Commissioner758 F.2d 211 (7th Cir. 1985)
- United States v. Gilmore372 U.S. 39 (1963)
- Taylor v. Commissioner54 T.C.M. 129 (1987)
- Ochs v. Commissioner195 F.2d 692 (2nd Cir. 1952)
- Ottawa Silica Co. v. United States699 F.2d 1124 (Fed. Cir. 1983)
- Bob Jones University v. United States461 U.S. 574 (1983)
- Bielfeldt v. Commissioner231 F.3d 1035 (7th Cir. 2000)
- Biedenharn Realty Co. v. United States526 F.2d 409 (5th Cir.), cert. denied, 429 U.S. 819 (1976)
- Corn Products Refining Co. v. Commissioner350 U.S. 46 (1955)
- Arkansas Best Corp. v. Commissioner485 U.S. 212 (1988)
- Hort v. Commissioner313 U.S. 28 (1941)
- Mcallister v. Commissioner157 F.2d 235 (2nd Cir. 1946)
- Womack v. Commissioner510 F.3d 1295 (11th Cir. 2007)
- Commissioner v. P.G. Lake, Inc.356 U.S. 260 (1958)
- Baker v. Commissioner118 T.C. 452 (2002)
- Commissioner v. Ferrer304 F.2d 125 (2nd Cir. 1962)
- Miller v. Commissioner299 F.2d 706 (2nd Cir.) cert, denied, 370 U.S. 923 (1962)
- Merchants National Bank v. Commissioner199 F.2d 657 (5th Cir. 1952)
- Arrowsmith v. Commissioner344 U.S. 6 (1952)
- United States v. Harris942 F.2d 1125 (7th Cir. 1991)
- Ford Motor Co. v. Commissioner71 F.3d 209 (6th Cir. 1995)
- U.S. v. Kirby Lumber Co.284 U.S. 1 (1931)
- Crane v. Commissioner331 U.S. 1 (1947)
- Encyclopaedia Britannica v. Commissioner685 F.2d 212 (7th Cir. 1982)
- Estate Of Franklin v. Commissioner544 F.2d 1045 (9th Cir. 1976)
- Nickerson v. Commissioner700 F.2d 402 (7th Cir. 1983)