Federal Income Taxation
Simmons, 9th Ed.
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Albertson's, Inc. v. Commissioner
42 F.3d 537 (1994)Alice Phelan Sullivan Corp. v. United StatesThis case brief has an associated case brief video.
381 F.2d 399 (1967)Alstores Realty Corp. v. Commissioner
46 T.C. 363 (1966)Alves v. CommissionerThis case brief has an associated case brief video.
734 F. 2d 478 (1984)Arrowsmith v. CommissionerThis case brief has an associated case brief video.
344 U.S. 6 (1952), rehearing denied 344 U.S. 900 (1952)
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Balding v. Commissioner
98 T.C. 368 (1992)Benaglia v. CommissionerThis case brief has an associated case brief video.
36 B.T.A. 838 (1937), aff'd, 97 F.2d 996 (1938)Blair v. CommissionerThis case brief has an associated case brief video.
300 U.S. 5 (1937)Bramblett v. CommissionerThis case brief has an associated case brief video.
960 F.2d 526 (1992)Burnet v. LoganThis case brief has an associated case brief video.
283 U.S. 404 (1931)Burnet v. Sanford & Brooks Co.This case brief has an associated case brief video.
282 U.S. 359 (1931)
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Cammarano v. United States
358 U.S. 498 (1959)Churchill Downs, Inc. v. Commissioner
115 T.C. 279 (2000)Clark v. CommissionerThis case brief has an associated case brief video.
40 B.T.A. 333 (1939), acq. 1957-1 C.B. 4 (1939)Commissioner of Internal Revenue v. Idaho Power Co.This case brief has an associated case brief video.
418 U.S. 1 (1974)Commissioner v. DubersteinThis case brief has an associated case brief video.
363 U.S. 278 (1960)Commissioner v. Ferrer
304 F.2d 125 (1962)Commissioner v. FlowersThis case brief has an associated case brief video.
326 U.S. 465 (1945)Commissioner v. Glenshaw Glass Co.This case brief has an associated case brief video.
348 U.S. 426 (1955)Commissioner v. Indianapolis Power & Light CompanyThis case brief has an associated case brief video.
493 U.S. 203 (1990)Commissioner v. LoBue
351 U.S. 243 (1956)Commissioner v. P. G. Lake, Inc.This case brief has an associated case brief video.
356 U.S. 260 (1958)Commissioner v. TuftsThis case brief has an associated case brief video.
461 U.S. 300 (1983)Cottage Savings Association v. CommissionerThis case brief has an associated case brief video.
499 U.S. 554 (1991)Crane v. CommissionerThis case brief has an associated case brief video.
331 U.S. 1 (1947)
D
Diebold, Inc. v. United States
16 Cl. Ct. 193 (1989)Diedrich v. CommissionerThis case brief has an associated case brief video.
457 U.S. 191 (1982)Dobson v. Commissioner
320 U.S. 489 (1943)Druker v. CommissionerThis case brief has an associated case brief video.
697 F.2d 46 (1982)
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Edward D. Rollert Residuary Trust v. Commissioner
80 T.C. 619 (1983)Eisner v. MacomberThis case brief has an associated case brief video.
252 U.S. 189 (1920)Encyclopedia Britannica v. CommissionerThis case brief has an associated case brief video.
685 F.2d 212 (1982)Estate of Franklin v. CommissionerThis case brief has an associated case brief video.
544 F.2d 1045 (1976)Exacto Spring Corporation v. CommissionerThis case brief has an associated case brief video.
196 F.3d 833 (1999)
F
Fairfield Plaza v. Commissioner
39 T.C. 706 (1963)Farid-Es-Sultaneh v. CommissionerThis case brief has an associated case brief video.
160 F.2d 812 (1947)Frank Lyon Co. v. United StatesThis case brief has an associated case brief video.
435 U.S. 561 (1978)Freda v. Commissioner
656 F.3d 570 (2011)Friedman v. Delaney
171 F.2d 269 (1948)
H
Halliburton Co. v. Commissioner
946 F.2d 395 (1991)Hamacher v. Commissioner
94 T.C. 348 (1990)Hantzis v. CommissionerThis case brief has an associated case brief video.
638 F.2d 248, cert. denied, 452 U.S. 962 (1981)Harrison v. Schaffner
312 U.S. 579 (1941)Helvering v. BruunThis case brief has an associated case brief video.
309 U.S. 461 (1940)Helvering v. EubankThis case brief has an associated case brief video.
311 U.S. 122 (1940)Helvering v. HorstThis case brief has an associated case brief video.
311 U.S. 112 (1940)Hernandez v. CommissionerThis case brief has an associated case brief video.
490 US 680 (1989)Hillsboro National Bank v. CommissionerThis case brief has an associated case brief video.
460 U.S. 370 (1983)Hort v. CommissionerThis case brief has an associated case brief video.
313 U.S. 28 (1941)
I
Inaja Land Co. v. CommissionerThis case brief has an associated case brief video.
9 T.C. 727 (1947)International Freighting Corporation, Inc. v. CommissionerThis case brief has an associated case brief video.
135 F.2d 310 (1943)Irwin v. GavitThis case brief has an associated case brief video.
268 U.S. 161 (1925)
J
James v. United StatesThis case brief has an associated case brief video.
366 U.S. 213 (1961)Jordan Marsh Co. v. Commissioner
269 F.2d 453 (1959)
K
Klamath Strategic Investment Fund v. United States
568 F.3d 537 (2009)
L
Lattera v. CommissionerThis case brief has an associated case brief video.
437 F.3d 399 (2006)Lucas v. EarlThis case brief has an associated case brief video.
281 U.S. 111 (1930)
M
Milenbach et al. v. Commissioner
318 F.3d 924 (2003)Miller v. Commissioner
733 F.2d 399 (1984)Moss v. CommissionerThis case brief has an associated case brief video.
758 F.2d 211 (1985)
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Pevsner v. CommissionerThis case brief has an associated case brief video.
628 F.2d 467 (1980)Philadelphia Park Amusement Co. v. United StatesThis case brief has an associated case brief video.
126 F. Supp. 184 (1954)Plunkett v. Commissioner
T.C. Memo. 1984-170 (1984)Preslar v. CommissionerThis case brief has an associated case brief video.
167 F.3d 1323 (1999)
R
Raytheon Production Corporation v. CommissionerThis case brief has an associated case brief video.
144 F.2d 110 cert denied 323 U.S. 779 (1944)
S
Schlude v. Commissioner
372 U.S. 128 (1963)Simon v. Commissioner
103 T.C. 247 (1994)Skitzki v. Commissioner of Internal Revenue
T.C. Memo. 2019-106 (2019)Starr's Estate v. CommissionerThis case brief has an associated case brief video.
274 F.2d 294 (1959)Suburban Realty Co. v. United StatesThis case brief has an associated case brief video.
615 F.2d 171 (1980)
T
Taft v. BowersThis case brief has an associated case brief video.
278 U.S. 470 (1929)Tank Truck Rentals v. Commissioner
356 U.S. 30 (1958)
U
United States v. Drescher
179 F.2d 863 (1950)United States v. Kirby Lumber Co.This case brief has an associated case brief video.
284 U.S. 1 (1931)United States v. LewisThis case brief has an associated case brief video.
340 U.S. 590 (1951)United States v. Skelly Oil Co.
394 U.S. 678 (1969)
W
Wassenaar v. CommissionerThis case brief has an associated case brief video.
72 T.C. 1195 (1979)Welch v. HelveringThis case brief has an associated case brief video.
290 U.S. 111 (1933)Williams v. McGowanThis case brief has an associated case brief video.
152 F.2d 570 (1945)Woodsam Associates, Inc. v. CommissionerThis case brief has an associated case brief video.
198 F.2d 357 (1952)
