- Old Colony Trust Co. v. Commissioner279 U.S. 716 (1929)
- United States v. Gotcher401 F.2d 118 (5th Cir. 1968)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Hort v. Commissioner313 U.S. 28 (1941)
- Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
- Haverly v. United States513 F.2d 224 (7th Cir. 1975)
- Eisner v. Macomber252 U.S. 189 (1920)
- Cottage Savings Association v. Commissioner499 U.S. 554 (1991)
- Collins v. Commissioner3 F.3d 625 (2nd Cir. 1993)
- Zarin v. Commissioner916 F.2d 110 (3rd Cir. 1990)
- Commissioner v. Tufts461 U.S. 300 (1983)
- Estate Of Franklin v. Commissioner544 F.2d 1045 (9th Cir. 1976)
- Welch v. Helvering290 U.S. 111 (1933)
- Gilliam v. Commissioner51 T.C.M. 515 (1986)
- Exacto Spring Corporation v. Commissioner196 F.3d 833 (7th Cir. 1999)
- Commissioner v. Tellier383 U.S. 687 (1966)
- Olive v. Commissioner792 F.3d 1146 (9th Cir. 2015)
- Pevsner v. Commissioner628 F.2d 467 (5th Cir. 1980)
- Hantzis v. Commissioner638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
- Moss v. Commissioner758 F.2d 211 (7th Cir. 1985)
- Indopco, Inc. v. Commissioner503 U.S. 79 (1992)
- Wassenaar v. Commissioner72 T.C. 1195 (1979)
- Knetsch v. United States364 U.S. 361 (1960)
- Storey v. Commissioner T.C. Memo.2012-115 (2012)
- Fender v. United States577 F.2d 934 (5th Cir. 1978)
- Frank Lyon Co. v. United States435 U.S. 561 (1978)
- Baker v. Commissioner118 T.C. 452 (2002)
- Hernandez v. Commissioner490 U.S. 680 (1989)
- Boltar, L.L.C., v. Commissioner136 T.C. 326 (2011)
- Bob Jones University v. United States461 U.S. 574 (1983)
- Morrissey v. United States871 F.3d 1260 (11th Cir. 2017)
- Druker v. Commissioner697 F.2d 46 (2nd Cir. 1983)
- Farid-Es-Sultaneh v. Commissioner160 F.2d 812 (2nd Cir. 1947)
- Lucas v. Earl281 U.S. 111 (1930)
- Blair v. Commissioner300 U.S. 5 (1937)
- Helvering v. Horst311 U.S. 112 (1940)
- Sargent v. Commissioner929 F.2d 1252 (8th Cir. 1991)
- Schneer v. Commissioner97 T.C. 643 (1991)
- Bramblett v. Commissioner960 F.2d 526 (5th Cir. 1992)
- Arkansas Best Corp. v. Commissioner485 U.S. 212 (1988)
- Commissioner v. P.G. Lake, Inc.356 U.S. 260 (1958)
- Lattera v. Commissioner437 F.3d 399 (3rd Cir. 2006)
- Cummings v. Commissioner506 F.2d 449 (2nd Cir. 1974)
- Freda v. Commissioner656 F.3d 570 (7th Cir. 2011)
- Alves v. Commissioner734 F.2d 478 (9th Cir. 1984)
- Burnet v. Sanford & Brooks Co.282 U.S. 359 (1931 )
- Hillsboro National Bank v. Commissioner460 U.S. 370 (1983)
- United States v. Skelly Oil Co.394 U.S. 678 (1969)
- Carter v. Commissioner40 T.C.M. 654 (1980)
- Commissioner v. Boylston Market Ass'n131 F.2d 966 (1st Cir. 1942)
- Hallmark Cards, Inc. v. Commissioner90 T.C. 26 (1988)
- Westpac Pacific Food v. Commissioner451 F.3d 970 (9th Cir. 2006)
- Ford Motor Co. v. Commissioner71 F.3d 209 (6th Cir. 1995)
- Acm Parntership v. Commissioner157 F.3d 231 (3rd Cir. 1998)