- Cheshire v. Commissioner282 F.3d 326 (5th Cir. 2002)
- Eisner v. Macomber252 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 States366 U.S. 213 (1961)
- Old Colony Trust Co. v. Commissioner279 U.S. 716 (1929)
- Mccann v. United States81-2 U.S. Tax Cas. (CCH) P9689 (1981)
- United States v. Gotcher401 F.2d 118 (5th Cir. 1968)
- Commissioner v. Kowalski434 U.S. 77 (1977)
- Smith v. Commissioner T.C. Memo2023-6 (2023)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Olk v. United States536 F.2d 876 (9th Cir. 1976)
- Duncan V Commissioner Of Internal Revenue Tc Memo190 (2018)
- Wolder v. Commissioner493 F.2d 608 (2nd Cir. 1974)
- U.S. v. Kirby Lumber Co.284 U.S. 1 (1931)
- Zarin v. Commissioner916 F.2d 110 (3rd Cir. 1990)
- Helvering v. Bruun309 U.S. 461 (1940)
- Philadelphia Park Amusement Co. v. U.S.126 F.Supp. 184 (1954)
- United States v. Davis370 U.S. 65 (1962)
- North American Oil Consolidated v. Burnet286 U.S. 417 (1932)
- Commissioner v. Indianapolis Power & Light Company493 U.S. 203 (1990)
- Lucas v. Earl281 U.S. 111 (1930)
- Helvering v. Horst311 U.S. 112 (1940)
- Susie Salvatore29 T.C.M. 89 (1970)
- Estate Of Stranahan v. Commissioner472 F.2d 867 (6th Cir. 1973)
- Commissioner v. Banks543 U.S. 426 (2005)
- Commissioner v. Idaho Power Co.418 U.S. 1 (1974)
- Fedex Corporation v. United States291 F.Supp.2d 699 (2003)
- Midland Empire Packing Co. v. Commissioner14 T.C. 635 (1950)
- Mt. Morris Drive-In Theatre Co. v. Commissioner25 T.C. 272 (1955)
- Indopco, Inc. v. Commissioner503 U.S. 79 (1992)
- Welch v. Helvering290 U.S. 111 (1933)
- Jenkins v. Commissioner T.C. Memo.1983-667 (1983)
- Exacto Spring Corporation v. Commissioner196 F.3d 833 (7th Cir. 1999)
- Estate Of Rockefeller v. Commissioner762 F.2d 264 (2nd Cir. 1985)
- Commissioner v. Groetzinger480 U.S. 23 (1987)
- Commissioner v. Tellier383 U.S. 687 (1966)
- Northern California Small Business Assistants Inc v. Commissioner Of Internal Revenue153 T.C. 65 (2019)
- Simon v. Commissioner103 T.C. 247 (1994)
- Simon v. Commissioner68 F.3d 41 (2nd Cir. 1995)
- Selig v. United States.740 F.2d 572 (7th Cir. 1984)
- Mazzei v. Commissioner61 T.C. 497 (1974)
- Carpenter v. Commissioner T.C. Memo.1966-228 (1966)
- Bingler v. Johnson394 U.S. 741 (1969)
- Amos v. Commissioner T.C. Memo.2003-329 (2003)
- Johnson v. United States228 F. Supp. 2d 1218 (2002)
- Murphy v. United States493 F.3d 170 (D.C. Cir.2007)
- Hornung v. Commissioner47 T.C. 428 (1967)
- Davis v. Commissioner T.C. Memo.1978-12 (1978)
- Veit v. Commissioner8 T.C. 809 (1947)
- Veit v. Commissioner8 T.C.M. 919 (1949)
- Cowden v. Commissioner289 F.2d 20 (5th Cir. 1961)
- Commissioner v. Boylston Market Ass'n131 F.2d 966 (1st Cir. 1942)
- Spring City Foundry Co. v. Commissioner292 U.S. 182 (1934)
- Clifton Mfg. Co. v. Commissioner137 F.2d 290 (4th Cir. 1943)
- Flamingo Resort, Inc. v. United States664 F.2d 1387 (9th Cir. 1982)
- Schlude v. Commissioner372 U.S. 128 (1963)
- Artnell Co. v. Commissioner400 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 States158 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. Lewis340 U.S. 590 (1951)
- Alice Phelan Sullivan Corp. v. U.S.381 F.2d 399 (1967)
- Unvert v. Commissioner656 F.2d 483 (9th Cir. 1981)
- Hillsboro National Bank v. Commissioner460 U.S. 370 (1983)
- Reynolds Metals Company v. United States389 F. Supp. 2d 692 (2005)
- United States v. Skelly Oil Co.394 U.S. 678 (1969)
- Commissioner Of Internal Revenue v. Sunnen333 U.S. 591 (1948)
- United States v. Dalm494 U.S. 596 (1990)
- Byram v. United States705 F.2d 1418 (5th Cir. 1983)
- Corn Products Refining Co. v. Commissioner350 U.S. 46 (1955)
- Arkansas Best Corp. v. Commissioner485 U.S. 212 (1988)
- Womack v. Commissioner510 F.3d 1295 (11th Cir. 2007)
- Kenan v. Commissioner114 F.2d 217 (2nd Cir. 1940)
- Crane v. Commissioner331 U.S. 1 (1947)
- Commissioner v. Tufts461 U.S. 300 (1983)
- Woodsam Associates, Inc. v. Commissioner198 F.2d 357 (2nd Cir. 1952)
- Estate Of Franklin v. Commissioner544 F.2d 1045 (9th Cir. 1976)
- Pleasant Summit Land Corporation v. Commissioner863 F.2d 263 (3rd Cir. 1988)
- Burnet v. Logan283 U.S. 404 (1931)
- Hernandez v. Commissioner490 U.S. 680 (1989)
- Sklar v. Commissioner282 F.3d 610 (9th Cir. 2002)
- Gould v. Gould245 U.S. 151 (1917)
- Okerson v. Commissioner123 T.C. 14 (2004)
- Kochansky, v. Commissioner92 F.3d 957 (9th Cir. 1996)
- United States v. Gilmore372 U.S. 39 (1963)
- Howard S. Bugbee v. Commissioner34 T.C.M. 291 (1975)
- Whipple v. Commissioner373 U.S. 193 (1963)
- Commissioner v. Flowers326 U.S. 465 (1945)
- United States v. Correll389 U.S. 299 (1967)
- Hantzis v. Commissioner638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
- Moss v. Commissioner758 F.2d 211 (7th Cir. 1985)
- Wassenaar v. Commissioner72 T.C. 1195 (1979)
- Galligan v. Commissioner T.C. Memo2002-150 (2002)
- Warren v. Commissioner T.C. Memo.2003-175 (2003)
- Sharon v. Commissioner66 T.C. 515 (1976)
- Pevsner v. Commissioner628 F.2d 467 (5th Cir. 1980)
- Nicely v. Commissioner T.C. Memo2006-172 (2006)
- Prieto v. Commissioner T.C. Memo.2001-266 (2001)