A
B
C
- Carpenter v. Commissioner T.C. Memo.1966-228 (1966)
- Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
- Cheshire v. Commissioner282 F.3d 326 (5th Cir. 2002)
- Clifton Mfg. Co. v. Commissioner137 F.2d 290 (4th Cir. 1943)
- Commissioner Of Internal Revenue v. Sunnen333 U.S. 591 (1948)
- Commissioner v. Banks543 U.S. 426 (2005)
- Commissioner v. Boylston Market Ass'n131 F.2d 966 (1st Cir. 1942)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Commissioner v. Flowers326 U.S. 465 (1945)
- Commissioner v. Glenshaw Glass Co.348 U.S. 426 (1955)
- Commissioner v. Groetzinger480 U.S. 23 (1987)
- Commissioner v. Idaho Power Co.418 U.S. 1 (1974)
- Commissioner v. Indianapolis Power & Light Company493 U.S. 203 (1990)
- Commissioner v. Kowalski434 U.S. 77 (1977)
- Commissioner v. Tellier383 U.S. 687 (1966)
- Commissioner v. Tufts461 U.S. 300 (1983)
- Corn Products Refining Co. v. Commissioner350 U.S. 46 (1955)
- Cowden v. Commissioner289 F.2d 20 (5th Cir. 1961)
- Crane v. Commissioner331 U.S. 1 (1947)
D
E
F
G
H
- Hantzis v. Commissioner638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
- Helvering v. Bruun309 U.S. 461 (1940)
- Helvering v. Horst311 U.S. 112 (1940)
- Hernandez v. Commissioner490 U.S. 680 (1989)
- Hillsboro National Bank v. Commissioner460 U.S. 370 (1983)
- Hornung v. Commissioner47 T.C. 428 (1967)
- Howard S. Bugbee v. Commissioner34 T.C.M. 291 (1975)
J
K
M
- Mazzei v. Commissioner61 T.C. 497 (1974)
- Mccann v. United States81-2 U.S. Tax Cas. (CCH) P9689 (1981)
- Midland Empire Packing Co. v. Commissioner14 T.C. 635 (1950)
- Moss v. Commissioner758 F.2d 211 (7th Cir. 1985)
- Mt. Morris Drive-In Theatre Co. v. Commissioner25 T.C. 272 (1955)
- Murphy v. United States493 F.3d 170 (D.C. Cir.2007)
N
O
S
- Schlude v. Commissioner372 U.S. 128 (1963)
- Selig v. United States.740 F.2d 572 (7th Cir. 1984)
- Sharon v. Commissioner66 T.C. 515 (1976)
- Simon v. Commissioner103 T.C. 247 (1994)
- Simon v. Commissioner68 F.3d 41 (2nd Cir. 1995)
- Sklar v. Commissioner282 F.3d 610 (9th Cir. 2002)
- Smith v. Commissioner T.C. Memo2023-6 (2023)
- Spring City Foundry Co. v. Commissioner292 U.S. 182 (1934)
U
- U.S. v. Kirby Lumber Co.284 U.S. 1 (1931)
- United States v. Consolidated Edison Co. Of New York, Inc.366 U.S. 380 (1961)
- United States v. Correll389 U.S. 299 (1967)
- United States v. Dalm494 U.S. 596 (1990)
- United States v. Davis370 U.S. 65 (1962)
- United States v. Gilmore372 U.S. 39 (1963)
- United States v. Gotcher401 F.2d 118 (5th Cir. 1968)
- United States v. Lewis340 U.S. 590 (1951)
W
- Warren v. Commissioner T.C. Memo.2003-175 (2003)
- Wassenaar v. Commissioner72 T.C. 1195 (1979)
- Welch v. Helvering290 U.S. 111 (1933)
- Whipple v. Commissioner373 U.S. 193 (1963)
- Wolder v. Commissioner493 F.2d 608 (2nd Cir. 1974)
- Womack v. Commissioner510 F.3d 1295 (11th Cir. 2007)
- Woodsam Associates, Inc. v. Commissioner198 F.2d 357 (2nd Cir. 1952)