- Commissioner v. Glenshaw Glass Co.348 U.S. 426 (1955)
- Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
- Old Colony Trust Co. v. Commissioner279 U.S. 716 (1929)
- Mccann v. United States81-2 U.S. Tax Cas. (CCH) P9689 (1981)
- Pellar v. Commissioner25 T.C. 299 (1955)
- Roco v. Commissioner121 T.C. 160 (2003)
- North American Oil Consolidated v. Burnet286 U.S. 417 (1932)
- James v. United States366 U.S. 213 (1961)
- Commissioner v. Indianapolis Power & Light Company493 U.S. 203 (1990)
- Philadelphia Park Amusement Co. v. U.S.126 F.Supp. 184 (1954)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Wolder v. Commissioner493 F.2d 608 (2nd Cir. 1974)
- Olk v. United States536 F.2d 876 (9th Cir. 1976)
- Goodwin v. United States67 F.3d 149 (8th Cir. 1995)
- Guinan v. United States2003-1. U.S.T.C. (CCH) P50, 475 (D.Ariz. 2003)
- Gates v. Commissioner135 T.C. 1 (2010)
- Mccoy v. Commissioner38 T.C. 841 (1962)
- Bingler v. Johnson394 U.S. 741 (1969)
- U.S. v. Kirby Lumber Co.284 U.S. 1 (1931)
- Gehl v. Commissioner50 F.3d 12 (8th Cir. 1995)
- Commissioner v. Schleier515 U.S. 323 (1995)
- Domeny v. Commissioner U.S. Tax Ct. T.C. Memo2010-9 (2010)
- Perez v. Commissioner144 T.C. 51 (2015)
- Benaglia v. Commissioner36 B.T.A. 838 (1937)
- United States v. Gotcher401 F.2d 118 (5th Cir. 1968)
- Welch v. Helvering290 U.S. 111 (1933)
- Jenkins v. Commissioner T.C. Memo.1983-667 (1983)
- Higgins v. Commissioner312 U.S. 212 (1941)
- Commissioner v. Groetzinger480 U.S. 23 (1987)
- Commissioner v. Idaho Power Co.418 U.S. 1 (1974)
- Midland Empire Packing Co. v. Commissioner14 T.C. 635 (1950)
- Mt. Morris Drive-In Theatre Co. v. Commissioner25 T.C. 272 (1955)
- Simon v. Commissioner103 T.C. 247 (1994)
- Liddle v. Commissioner103 T.C. 285 (1994)
- Cowles v. Commissioner T.C.M.1970 -198 (1970)
- United States v. Generes405 U.S. 93 (1971)
- United States v. Correll389 U.S. 299 (1967)
- Henderson v. Commissioner143 F.3d 497 (9th Cir. 1998)
- Bogue v. Commissioner T.C.M.2011-164 (2011)
- Moss v. Commissioner758 F.2d 211 (7th Cir. 1985)
- Wassenaar v. Commissioner72 T.C. 1195 (1979)
- Furner v. Commissioner393 F.2d 292 (7th Cir. 1968)
- Sharon v. Commissioner66 T.C. 515 (1976)
- Popov v. Commissioner246 F.3d 1190 (9th Cir. 2001)
- Bronstein v. Commissioner138 T.C. 382 (2012)
- Davison v. Commissioner107 T.C. 35 (1996)
- Popa v. Commissioner73 T.C. 130 (1979)
- Chamales v. Commissioner T.C. Memo2000-33 (2000)
- Montgomery v. Commissioner428 F.2d 243 (6th Cir. 1970)
- Davis v. United States495 U.S. 472 (1990)
- Sklar v. Commissioner282 F.3d 610 (9th Cir. 2002)
- Mcwilliams v. Commissioner331 U.S. 694 (1947)
- Miller v. Commissioner75 T.C. 182 (1980)
- Ames v. Commissioner112 T.C. 304 (1999)
- Cowden v. Commissioner289 F.2d 20 (5th Cir. 1961)
- Schlude v. Commissioner372 U.S. 128 (1963)
- United States v. General Dynamics481 U.S. 239 (1987)
- Thor Power Tool Co. v. Commissioner439 U.S. 522 (1979)
- Burnet v. Sanford & Brooks Co.282 U.S. 359 (1931 )
- Alice Phelan Sullivan Corp. v. U.S.381 F.2d 399 (1967)
- Hillsboro National Bank v. Commissioner460 U.S. 370 (1983)
- Estate Of Backemeyer v. Commissioner147 T.C. No. 17 (2016)
- Bynum v. Commissioner46 T.C. 295 (1966)
- Arkansas Best Corp. v. Commissioner485 U.S. 212 (1988)
- Hort v. Commissioner313 U.S. 28 (1941)
- Davis v. Commissioner119 T.C. 1 (2002)
- Kenan v. Commissioner114 F.2d 217 (2nd Cir. 1940)
- Lucas v. Earl281 U.S. 111 (1930)
- Helvering v. Horst311 U.S. 112 (1940)
- Helvering v. Eubank311 U.S. 122 (1940)
- Susie Salvatore29 T.C.M. 89 (1970)
- Estate Of Stranahan v. Commissioner472 F.2d 867 (6th Cir. 1973)
- May v. Commissioner723 F.2d 1434 (9th Cir. 1984)
- Crane v. Commissioner331 U.S. 1 (1947)
- Commissioner v. Tufts461 U.S. 300 (1983)
- Estate Of Franklin v. Commissioner544 F.2d 1045 (9th Cir. 1976)
- Aizawa v. Commissioner99 T.C. 197 (1992)
- Bolker v. Commissioner760 F.2d 1039 (9th Cir. 1985)
- Liant Record, Inc. v. Commissioner303 F.2d 326 (2nd Cir. 1962)
- Willamette Industries, Inc. v. Commissioner118 T.C. 126 (2002)
- Burnet v. Logan283 U.S. 404 (1931)
- Williams v. Mcgowan152 F.2d 570 (2nd Cir. 1945)
- Annabelle Candy Co. v. Commissioner314 F.2d 1 (9th Cir. 1962)
- Frank Lyon Co. v. United States435 U.S. 561 (1978)
- Leslie v. Commissioner539 F.2d 943 (3rd Cir. 1976)
- United States v. Midland-Ross Corporation381 U.S. 54 (1965)