- Cesarini v. U.S.428 F.2d 812 (6th Cir. 1970)
- Old Colony Trust Co. v. Commissioner279 U.S. 716 (1929)
- Commissioner v. Glenshaw Glass Co.348 U.S. 426 (1955)
- Charley v. Commissioner91 F.3d 72 (1996)
- Helvering v. Independent Life INS Co.292 U.S. 371 (1934)
- Dean v. Commissioner187 F.2d 1019 (3rd Cir, 1951)
- Commissioner v. Duberstein363 U.S. 278 (1960)
- Lyeth v. Hoey305 U.S. 188 (1938)
- Wolder v. Commissioner493 F.2d 608 (2nd Cir. 1974)
- Herbert G. Hatt28 T.C.M. 1194 (1969)
- Allen J. Mcdonell26 T.C.M. 115 (1967)
- Philadelphia Park Amusement Co. v. U.S.126 F.Supp. 184 (1954)
- Taft v. Bowers278 U.S. 470 (1929)
- Farid-Es-Sultaneh v. Commissioner160 F.2d 812 (2nd Cir. 1947)
- International Freighting Corporation, Inc. v. Commissioner135 F.2d 310 (1943)
- Crane v. Commissioner331 U.S. 1 (1947)
- Commissioner v. Tufts461 U.S. 300 (1983)
- U.S. v. Kirby Lumber Co.284 U.S. 1 (1931)
- Raytheon Production Corporation v. Commissioner144 F.2d 110, cert denied 323 U.S. 779 (1944)
- Young v. Commissioner240 F.3d. 369 (4th Cir. 2001)
- Lucas v. Earl281 U.S. 111 (1930)
- Commissioner v. Giannini129 F.2d 638 (9th Cir. 1942)
- Helvering v. Horst311 U.S. 112 (1940)
- Blair v. Commissioner300 U.S. 5 (1937)
- Estate Of Stranahan v. Commissioner472 F.2d 867 (6th Cir. 1973)
- Susie Salvatore29 T.C.M. 89 (1970)
- Commissioner v. Culbertson337 U.S. 733 (1949)
- Overton v. Commissioner162 F.2d 155 (2nd Cir 1947)
- Johnson v. Commissioner78 T.C. 882 (1982)
- Borge v. Commissioner405 F.2d 673, cert. denied 395 U.S. 933 (1968)
- Corliss v. Bowers281 U.S. 376 (1930)
- Helvering v. Clifford309 U.S. 331 (1940)
- Welch v. Helvering290 U.S. 111 (1933)
- Midland Empire Packing Co. v. Commissioner14 T.C. 635 (1950)
- Indopco, Inc. v. Commissioner503 U.S. 79 (1992)
- Morton Frank v. Commissioner20 T.C. 511 (1953)
- Exacto Spring Corporation v. Commissioner196 F.3d 833 (7th Cir. 1999)
- Harolds Club v. Commissioner340 F.2d 861 (9th Cir. 1965)
- Rosenspan v. United States438 F.2d 905, cert. denied 404 U.S. 864 (2nd Cir. 1971)
- Andrews v. Commissioner931 F.2d 132 (1st Cir. 1991)
- Starr's Estate v. Commissioner274 F.2d 294 (9th Cir. 1959)
- Hill v. Commissioner181 F.2d 906 (4th Cir. 1950)
- Coughlin v. Commissioner203 F.2d 307 (2nd Cir. 1953)
- Sharp v. United States199 F.Supp. 743, affirmed 303 F.2d 783 (3rd Cir. 1962)
- Simon v. Commissioner68 F.3d 41 (2nd Cir. 1995)
- Higgins v. Commissioner312 U.S. 212 (1941)
- Bowers v. Lumpkin140 F.2d 927, cert. denied, 322 U.S. 755 (4th Cir. 1944)
- Surasky v. United States325 F.2d 191 (5th Cir. 1963)
- Meyer J. Fleischman45 T.C. 439 (1966)
- William C. Horrmann17 T.C. 903 (1951)
- Lowry v. United States384 F.Supp. 257 (1974)
- J. Simpson Dean35 T.C. 1083 (1961)
- Cramer v. Commissioner55 T.C. 1125 (1971)
- Engdahl v. Commissioner72 T.C. 659 (1979)
- Californians Helping To Alleviate Medical Problems, Inc. v. Commissioner128 T.C. 173 (2007)
- Commissioner v. Tellier383 U.S. 687 (1966)
- Raymond v. Gerard37 T.C. 826 (1962)
- Charles F. Kahler v. Commissioner18 T.C. 31 (1952)
- Williams v. Commissioner28 T.C. 1000 (1957)
- Cowden v. Commissioner289 F.2d 20 (5th Cir. 1961)
- Hornung v. Commissioner47 T.C. 428 (1967)
- Vander Poel, Francis & Co., Inc.8 T.C. 407 (1947)
- Commissioner v. Boylston Market Ass'n131 F.2d 966 (1st Cir. 1942)
- Cathcart v. Commissioner36 T.C.M. 1321 (1977)
- Spring City Foundry Co. v. Commissioner292 U.S. 182 (1934)
- North American Oil Consolidated v. Burnet286 U.S. 417 (1932)
- New Capital Hotel, Inc. v. Commissioner28 T.C. 706 (1957)
- Schuessler v. Commissioner230 F.2d 722 (5th Cir. 1956)
- United States v. Lewis340 U.S. 590 (1951)
- Van Cleave v. United States718 F.2d 193 (6th Cir. 1983)
- Alice Phelan Sullivan Corp. v. U.S.381 F.2d 399 (1967)
- Mauldin v. Commissioner195 F.2d 714 (10th Cir. 1952)
- Malat v. Riddell383 U.S. 569 (1966)
- Kenan v. Commissioner114 F.2d 217 (2nd Cir. 1940)
- Galvin Hudson v. Commissioner20 T.C. 734 (1953)
- Hort v. Commissioner313 U.S. 28 (1941)
- Metropolitan Bldg Co. v. Commissioner282 F.2d 592 (9th Cir. 1960)
- Watkins v. Commissioner447 F.3d. 1269 (10th Cir. 2006)
- Arrowsmith v. Commissioner344 U.S. 6 (1952)
- United States v. Skelly Oil Co.394 U.S. 678 (1969)
- Stephen P. Wasnok v. Commissioner30 T.C.M. 39 (1971)
- Williams v. Mcgowan152 F.2d 570 (2nd Cir. 1945)
- United States v. Parker376 F.2d 402 (5th Cir. 1967)
- Howard S. Bugbee v. Commissioner34 T.C.M. 291 (1975)
- Charles J. Haslam v. Commissioner33 T.C.M. 482 (1974)
- Pulvers v. Commissioner407 F.2d 838 (9th Cir. 1969)
- Mary Frances Allen v. Commissioner16 T.C. 163 (1951)
- Burnet v. Logan283 U.S. 404 (1931)
- Mcwilliams v. Commissioner331 U.S. 694 (1947)
- Bloomington Coca-Cola Bottling Co. v. Commissioner189 F.2d 14 (7th Circuit 1951)
- Commissioner v. Crichton122 F.2d 181 (5th Cir. 1941)
- Leslie v. Commissioner539 F.2d 943 (3rd Cir. 1976)
- Clifton Inv. Co. v. Commissioner312 F.2d 719, cert. denied, 373 U.S. 921 (1963)