Donaldson 4th

Taxation

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Cheshire v. Commissioner

282 F.3d 326 (5th Cir. 2002)

Eisner v. Macomber

252 U.S. 189 (1920)

Commissioner v. Glenshaw Glass Co.

348 U.S. 426 (1955)

Cesarini v. U.S.

428 F.2d 812 (6th Cir. 1970)

James v. United States

366 U.S. 213 (1961)

Old Colony Trust Co. v. Commissioner

279 U.S. 716 (1929)

Mccann v. United States

81-2 U.S. Tax Cas. (CCH) P9689 (1981)

United States v. Gotcher

401 F.2d 118 (5th Cir. 1968)

Commissioner v. Kowalski

434 U.S. 77 (1977)

Smith v. Commissioner T.C. Memo

2023-6 (2023)

Commissioner v. Duberstein

363 U.S. 278 (1960)

Olk v. United States

536 F.2d 876 (9th Cir. 1976)

Duncan V Commissioner Of Internal Revenue Tc Memo

190 (2018)

Wolder v. Commissioner

493 F.2d 608 (2nd Cir. 1974)

U.S. v. Kirby Lumber Co.

284 U.S. 1 (1931)

Zarin v. Commissioner

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

Helvering v. Bruun

309 U.S. 461 (1940)

Philadelphia Park Amusement Co. v. U.S.

126 F.Supp. 184 (1954)

United States v. Davis

370 U.S. 65 (1962)

North American Oil Consolidated v. Burnet

286 U.S. 417 (1932)

Commissioner v. Indianapolis Power & Light Company

493 U.S. 203 (1990)

281 U.S. 111 (1930)

Helvering v. Horst

311 U.S. 112 (1940)

Susie Salvatore

29 T.C.M. 89 (1970)

Estate Of Stranahan v. Commissioner

472 F.2d 867 (6th Cir. 1973)

Commissioner v. Banks

543 U.S. 426 (2005)

Commissioner v. Idaho Power Co.

418 U.S. 1 (1974)

Fedex Corporation v. United States

291 F.Supp.2d 699 (2003)

Midland Empire Packing Co. v. Commissioner

14 T.C. 635 (1950)

Mt. Morris Drive-In Theatre Co. v. Commissioner

25 T.C. 272 (1955)

Indopco, Inc. v. Commissioner

503 U.S. 79 (1992)

Welch v. Helvering

290 U.S. 111 (1933)

Jenkins v. Commissioner T.C. Memo.

1983-667 (1983)

Exacto Spring Corporation v. Commissioner

196 F.3d 833 (7th Cir. 1999)

Estate Of Rockefeller v. Commissioner

762 F.2d 264 (2nd Cir. 1985)

Commissioner v. Groetzinger

480 U.S. 23 (1987)

Commissioner v. Tellier

383 U.S. 687 (1966)

Northern California Small Business Assistants Inc v. Commissioner Of Internal Revenue

153 T.C. 65 (2019)

Simon v. Commissioner

103 T.C. 247 (1994)

Simon v. Commissioner

68 F.3d 41 (2nd Cir. 1995)

Selig v. United States.

740 F.2d 572 (7th Cir. 1984)

Mazzei v. Commissioner

61 T.C. 497 (1974)

Carpenter v. Commissioner T.C. Memo.

1966-228 (1966)

Bingler v. Johnson

394 U.S. 741 (1969)

Amos v. Commissioner T.C. Memo.

2003-329 (2003)

Johnson v. United States

228 F. Supp. 2d 1218 (2002)

Murphy v. United States

493 F.3d 170 (D.C. Cir.2007)

Hornung v. Commissioner

47 T.C. 428 (1967)

Davis v. Commissioner T.C. Memo.

1978-12 (1978)

Veit v. Commissioner

8 T.C. 809 (1947)

Veit v. Commissioner

8 T.C.M. 919 (1949)

Cowden v. Commissioner

289 F.2d 20 (5th Cir. 1961)

Commissioner v. Boylston Market Ass'n

131 F.2d 966 (1st Cir. 1942)

Spring City Foundry Co. v. Commissioner

292 U.S. 182 (1934)

Clifton Mfg. Co. v. Commissioner

137 F.2d 290 (4th Cir. 1943)

Flamingo Resort, Inc. v. United States

664 F.2d 1387 (9th Cir. 1982)

Schlude v. Commissioner

372 U.S. 128 (1963)

Artnell Co. v. Commissioner

400 F.2d 981 (2nd Cir. 1968)

Tampa Bay Devil Rays, Ltd v. Commissioner T.C. Memo.

2002-248 (2002)

Gold Coast Hotel & Casino v. United States

158 F.3d 484 (9th Cir. 1998)

United States v. Consolidated Edison Co. Of New York, Inc.

366 U.S. 380 (1961)

Burnet v. Sanford & Brooks Co.

282 U.S. 359 (1931 )

United States v. Lewis

340 U.S. 590 (1951)

Alice Phelan Sullivan Corp. v. U.S.

381 F.2d 399 (1967)

Unvert v. Commissioner

656 F.2d 483 (9th Cir. 1981)

Hillsboro National Bank v. Commissioner

460 U.S. 370 (1983)

Reynolds Metals Company v. United States

389 F. Supp. 2d 692 (2005)

United States v. Skelly Oil Co.

394 U.S. 678 (1969)

Commissioner Of Internal Revenue v. Sunnen

333 U.S. 591 (1948)

United States v. Dalm

494 U.S. 596 (1990)

Byram v. United States

705 F.2d 1418 (5th Cir. 1983)

Corn Products Refining Co. v. Commissioner

350 U.S. 46 (1955)

Arkansas Best Corp. v. Commissioner

485 U.S. 212 (1988)

Womack v. Commissioner

510 F.3d 1295 (11th Cir. 2007)

Kenan v. Commissioner

114 F.2d 217 (2nd Cir. 1940)

Crane v. Commissioner

331 U.S. 1 (1947)

Commissioner v. Tufts

461 U.S. 300 (1983)

Woodsam Associates, Inc. v. Commissioner

198 F.2d 357 (2nd Cir. 1952)

Estate Of Franklin v. Commissioner

544 F.2d 1045 (9th Cir. 1976)

Pleasant Summit Land Corporation v. Commissioner

863 F.2d 263 (3rd Cir. 1988)

Burnet v. Logan

283 U.S. 404 (1931)

Hernandez v. Commissioner

490 U.S. 680 (1989)

Sklar v. Commissioner

282 F.3d 610 (9th Cir. 2002)

245 U.S. 151 (1917)

Okerson v. Commissioner

123 T.C. 14 (2004)

Kochansky, v. Commissioner

92 F.3d 957 (9th Cir. 1996)

United States v. Gilmore

372 U.S. 39 (1963)

Howard S. Bugbee v. Commissioner

34 T.C.M. 291 (1975)

Whipple v. Commissioner

373 U.S. 193 (1963)

Commissioner v. Flowers

326 U.S. 465 (1945)

United States v. Correll

389 U.S. 299 (1967)

Hantzis v. Commissioner

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

Moss v. Commissioner

758 F.2d 211 (7th Cir. 1985)

Wassenaar v. Commissioner

72 T.C. 1195 (1979)

Galligan v. Commissioner T.C. Memo

2002-150 (2002)

Warren v. Commissioner T.C. Memo.

2003-175 (2003)

Sharon v. Commissioner

66 T.C. 515 (1976)

Pevsner v. Commissioner

628 F.2d 467 (5th Cir. 1980)

Nicely v. Commissioner T.C. Memo

2006-172 (2006)

Prieto v. Commissioner T.C. Memo.

2001-266 (2001)