A
B
C
- Carter v. Commissioner40 T.C.M. 654 (1980)
 - Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
 - Collins v. Commissioner3 F.3d 625 (2nd Cir. 1993)
 - Commissioner v. Boylston Market Ass'n131 F.2d 966 (1st Cir. 1942)
 - Commissioner v. Duberstein363 U.S. 278 (1960)
 - Commissioner v. P.G. Lake, Inc.356 U.S. 260 (1958)
 - Commissioner v. Tellier383 U.S. 687 (1966)
 - Commissioner v. Tufts461 U.S. 300 (1983)
 
E
H
- Hallmark Cards, Inc. v. Commissioner90 T.C. 26 (1988)
 - Hantzis v. Commissioner638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
 - Haverly v. United States513 F.2d 224 (7th Cir. 1975)
 - Helvering v. Horst311 U.S. 112 (1940)
 - Hernandez v. Commissioner490 U.S. 680 (1989)
 - Hillsboro National Bank v. Commissioner460 U.S. 370 (1983)
 - Hort v. Commissioner313 U.S. 28 (1941)