Basic Federal Income Taxation

Andrews, 3rd Ed.

ISBN-13: 9781454824985

ISBN-10: 1454824980

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A

Albertson's, Inc. v. Commissioner
42 F.3d 537 (1994)
Alcoa, Inc. v. United States
509 F.3d 173 (2007)
Alderson v. Commissioner
317 F.2d 790 (1963)
Alves v. Commissioner
734 F. 2d 478 (1984)
American Automobile Association v. United States
367 U.S. 687 (1961)
Arkansas Best Corporation v. Commissioner
485 U.S. 212 (1988)
Arrowsmith v. Commissioner
344 U.S. 6 (1952), rehearing denied 344 U.S. 900 (1952)

B

Benaglia v. Commissioner
36 B.T.A. 838 (1937), aff'd, 97 F.2d 996 (9th Cir. 1938)
Bernatschke v. United States
364 F.2d 400 (Ct. Cl. 1966)
Bernice Patton Testamentary Trust v. United States
2001-1 U.S. Tax Cas. (CCH) 50,332 (2001)
Bessenyey v. Commissioner
379 F.2d 252 (1967)
Blair v. Commissioner
300 U.S. 5 (1937)
Bob Jones University v. United States
461 U.S. 574 (1983)
Boyter v. Commissioner
668 F.2d 1382 (1981)
Burnet v. Sanford & Brooks Co.
282 U.S. 359 (1931)
Burnet v. Wells
289 U.S. 670 (1933)
Busse v. Commissioner
479 F.2d 1147 (7th Cir. 1973)

C

Carol W. Hilton
74 T.C. 305, aff'd per curiam 671 F.2d 316 (9th Cir.), cert. denied, 459 U.S. 907 (1982)
Carpenter v. Commissioner
T.C. Memo. 1966-228 (1966)
Clark v. Commissioner
40 B.T.A. 333 (1939), acq. 1957-1 C.B. 4 (1939)
Cohan v. Commissioner
39 F.2d 540 (1930)
Commissioner of Internal Revenue v. Idaho Power Co.
418 U.S. 1 (1974)
Commissioner v. Brown
380 U.S. 563 (1965)
Commissioner v. Carter
170 F.2d 911 (1948)
Commissioner v. Duberstein
363 U.S. 278 (1960)
Commissioner v. Early
445 F.2d 166 (1971)
Commissioner v. Ferrer
304 F.2d 125 (2d Cir. 1962)
Commissioner v. Flowers
326 U.S. 465 (1945)
Commissioner v. Gillette Motor Transport, Inc.
364 U.S. 130 (1960)
Commissioner v. Glenshaw Glass Co.
348 U.S. 426 (1955)
Commissioner v. Indianapolis Power & Light Company
493 U.S. 203 (1990)
Commissioner v. Kowalski
434 U.S. 77 (1977)
Commissioner v. LoBue
351 U.S. 243 (1956)
Commissioner v. P. G. Lake, Inc.
356 U.S. 260 (1958)
Commissioner v. Soliman
506 U.S. 168, 113 S. Ct. 701, 121 L. Ed. 2d 634 (1993)
Commissioner v. Tellier
383 U.S. 687 (1966)
Commissioner v. Tufts
461 U.S. 300 (1983)
Corliss v. Bowers
281 U.S. 376 (1930)
Corn Products Refining Co. v. Commissioner
350 U.S. 46 (1955)
Cottage Savings Association v. Commissioner
499 U.S. 554 (1991)
Crane v. Commissioner
331 U.S. 1 (1947)
Curtis Co. v. Commissioner
232 F.2d 167 (3d Cir. 1956)

D

Diedrich v. Commissioner
457 U.S. 191 (1982)
Dobson v. Commissioner
320 U.S. 489 (1943)
Douglas v. Willcuts
296 U.S. 1 (1935)
Dowell v. United States
553 F.2d 1233 (1977)
Drucker v. Commissioner
715 F.2d 67 (2d Cir. 1983)

E

Eisner v. Macomber
252 U.S. 189 (1920)
Estate of Franklin v. Commissioner
544 F.2d 1045 (1976)
Estate of Levine v. Commissioner
634 F.2d 12 (1980)
Estate of Rockefeller v. Commissioner
762 F.2d 264 (2d Cir. 1985), cert. denied 474 U.S. 1037 (1986)
Estate of Sydney Carter v. Commissioner
453 F.2d 61 (1971)
Estate of Yaeger v. Commissioner
889 F.2d 29 (1989)

F

Fairfield Plaza v. Commissioner
39 T.C. 706 (1963)
Farid-Es-Sultaneh v. Commissioner
160 F.2d 812 (1947)

G

Goldstein v. Commissioner
364 F.2d 734 (1966)

H

Hantzis v. Commissioner
638 F.2d 248 (1981), cert. denied, 452 U.S. 962 (1981)
Haverly v. United States
513 F.2d 224 (1975), cert. denied 423 U.S. 912 (1975)
Helvering v. Bruun
309 U.S. 461 (1940)
Helvering v. Clifford
309 U.S. 331 (1940)
Helvering v. Eubank
311 U.S. 122 (1940)
Helvering v. Horst
311 U.S. 112 (1940)
Hilla Rebay
T.C. Memo. 1963-42 (1963)
Hornung v. Commissioner
47 T.C. 428 (1967)
Hort v. Commissioner
313 U.S. 28 (1941)

I

INDOPCO, Inc. v. Commissioner
503 U.S. 79 (1992)
Irwin v. Gavit
268 U.S. 161 (1925)

J

James v. United States
366 U.S. 213 (1961)
Jordan Marsh Co. v. Commissioner
269 F.2d 453 (1959)
Jorgenson v. Commissioner
T.C. Memo 2000-138, 79 T.C.M. (CCH) 1926 (2000)

K

Knetsch v. United States
364 U.S. 361 (1960)

M

Malat v. Riddell
383 U.S. 569 (1966)
Mapes v. United States
576 F.2d 896 (Ct. Cl.), 439 U.S. 1046 (1978)
Mazzei v. Commissioner
61 T.C. 497 (1974)
McAllister v. Commissioner
157 F.2d 235 (2d Cir. 1946), 330 U.S. 826 (1947)
McKinney v. United States
76–2 USTC ¶ 9728, 1976 WL 1151 (1976)
McWilliams v. Commissioner
331 U.S. 694 (1947)
Moss v. Commissioner
758 F.2d 211 (7th Cir. 1985)
Mt. Morris Drive-In Theatre Co. v. Commissioner
25 T.C. 272 (1955)
Murphy v. Internal Revenue Service
493 F.3d 170 (2007)

N

Newark Morning Ledger Co. v. United States
507 U.S. 546 (1993)
North American Oil Consolidated v. Burnet
286 U.S. 417 (1932)

O

Ochs v. Commissioner
195 F.2d 692 (2d Cir.), 344 U.S. 827 (1952)
O.L. Burnett
40 B.T.A. 605 (1939), 118 F.2d 659 (5th Cir. 1941)
Old Colony Trust Co. v. Commissioner
279 U.S. 716 (1929)

P

Parker v. Delaney
186 F.2d 455 (1950)
Patton v. Commissioner
168 F.2d 28 (6th Cir. 1948)
Pauline C. Washburn
5 T.C. 1333 (1954)
Pevsner v. Commissioner
628 F.2d 467 (1980)
Pleasant Summit Land Corp. v. Commissioner
863 F.2d 263 (3d Cir.), cert. denied sub nom. Commissioner v. Prussin, 493 U.S. 901 (1989)
Poe v. Seaborn
282 U.S. 101 (1930)

R

Raytheon Production Corporation v. Commissioner
144 F.2d 110 cert denied 323 U.S. 779 (1944)
Regan v. Taxation With Representation
461 U.S. 540 (1983)
Revenue Ruling 2003-12
2003-1 C.B. 283 (2003)
Revenue Ruling 2009-9
2009-1 C.B. 735 (2009)
Revenue Ruling 2012-25
2012-2 C.B. 337 (2012)
Revenue Ruling 2013-17
2013-2 C.B. 201 (2013)
Revenue Ruling 60-31
1960-1 C.B. 174 (1960)
Revenue Ruling 61-136
1961-2 C.B. 20 (1961)
Revenue Ruling 70-510
1970-2 C.B. 159 (1970)
Revenue Ruling 74-77
1974-1 C.B. 33 (1974)
Revenue Ruling 79-143
1979-1 C.B. 264 (1979)
Revenue Ruling 79-180
1979-1 C.B. 95 (1979)
Revenue Ruling 91-31
1991-1 C.B. 19 (1991)
Rudolph v. United States
370 U.S. 269 (1962)
Ruth K. Wild
42 T.C. 706 (1964), acq. 1967-2 C.B. 4 (1967)

S

Sanitary Farms Dairy, Inc.
25 T.C. 463 (1955)
Sibla v. Commissioner
611 F.2d 1260 (1980)
Simon v. Commissioner
103 T.C. 247 (1994)
Smith v. Commissioner
40 B.T.A. 1038 (1939)
South Carolina v. Baker
485 U.S. 505 (1988)
Stanton v. United States
186 F. Supp. 393 (1960)
Stern v. United States
164 F. Supp. 847 (1958)

T

Taft v. Bowers
278 U.S. 470 (1929)
Thor Power Tool Co. v. Commissioner
439 U.S. 522 (1979)
Turner v. Commissioner
13 T.C.M. (CCH) 462, T.C. Memo 1954-38 (1954)

U

United States v. American Bar Endowment
477 U.S. 105 (1986)
United States v. Correll
389 U.S. 299 (1967)
United States v. Davis
370 U.S. 65 (1962)
United States v. General Dynamics
481 U.S. 239 (1987)
United States v. Gilmore
372 U.S. 39 (1963)
United States v. Harris
942 F.2d 1125 (7th Cir. 1991)
United States v. Kaiser
363 U.S. 299 (1960)
United States v. Kirby Lumber Co.
284 U.S. 1 (1931)
United States v. Lewis
340 U.S. 590 (1951)
United States v. Midland-Ross Corp.
381 U.S. 54 (1965)
United States v. Patrick
372 U.S. 53 (1963)
United States v. S.S. White Dental Manufacturing Co.
274 U.S. 398 (1927)

W

Weir v. Commissioner
109 F.2d 996 (1940)
Welch v. Helvering
290 U.S. 111 (1933)
Whipple v. Commissioner
373 U.S. 193 (1963)
Williams v. McGowan
152 F.2d 570 (1945)
Woodsam Associates, Inc. v. Commissioner
198 F.2d 357 (1952)
World Publishing Co. v. Commissioner
299 F.2d 614 (8th Cir. 1962)

Z

Zarin v. Commissioner
916 F.2d 110 (3d Cir. 1990)

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