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Federal Tax Practice and Procedure

Watson, 2nd Ed.

ISBN-13: 9780314276438
ISBN-10: 0314276432

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A

  • Abatti v. Commissioner
    644 F.2d 1385 (1981)
  • Allen v. Commissioner
    50 T.C. 466 (1968)
  • American Trust v. United States
    142 F.3d 920 (1998)
  • Anonymous v. Commissioner
    127 T.C. 89 (2006)
  • Armstrong v. Commissioner
    15 F.3d 970 (1994)

B

  • Badaracco v. Commissioner
    464 U.S. 386, 104 S.Ct. 756, 78 L.Ed.2d 549 (1984)
  • Bakare v. Commissioner
    1994 WL 52378 (1994)
  • Begier v. IRS
    496 U.S. 53, 110 S.Ct. 2258, 110 L.Ed.2d 46 (1990)
  • Berger v. United States
    1997 WL 375319 (1997)
  • Blackston v. United States
    778 F. Supp. 244 (1991)
  • Bookwalter v. Brecklein
    357 F.2d 78 (1966)
  • Boulware v. United States
    552 U.S. 421 (2008)

C

  • Cabirac v. Commissioner
    120 T.C. 163 (2003)
  • Cheek v. United States
    498 U.S. 192 (1991)
  • Cheshire v. Commissioner
    282 F.3d 326 (2002)
  • Christoph v. United States
    931 F. Supp. 1564 (1996)
  • Cleveland Golden Gloves Assoc. v. United States
    2000 WL 1727776 (2000)
  • Commissioner v. Neal
    557 F.3d 1262 (2009)
  • Correia v. Commissioner
    58 F.3d 468 (1995)
  • Craig v. Commissioner
    119 T.C. 252 (2002)
  • Culpepper-Smith v. United States
    50 F. Supp. 2d 425 (1999)

D

  • Davis v. United States
    961 F.2d 867 (1992)
  • Deaton v. Commissioner
    440 F.3d 223 (2006)
  • Doe v. KPMG
    398 F.3d 686 (2005)
  • Donahue v. Commissioner
    959 F.2d 234 (1992)
  • Dressler v. Commissioner
    56 T.C. 210 (1971)
  • Druker v. Commissioner
    697 F.2d 46 (1982), certiorari denied 461 U.S. 957 (1983)

E

  • Ebert v. United States
    66 Fed.Cl. 287 (2005)
  • Estate of Forgey v. Commissioner
    115 T.C. 142 (2000)
  • Estate of Kluener v. Commissioner
    154 F.3d 630 (1998)
  • Estate of Rickman v. Commissioner
    70 T.C.M. 1335, 1995 WL 679776 (1995)
  • Estate of Sels v. Commissioner
    82 T.C. 64 (1984)

F

  • First National Bank of Omaha v. United States
    565 F.2d 507 (1977)
  • Fletcher Plastics, Inc. v. Commissioner
    64 T.C. 35 (1975)
  • Flora v. United States
    362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623, aff'g on rehrg., 357 U.S. 63, 78 S.Ct. 1079, 2 L.Ed.2d 1165 (1958)
  • Fowler v. Commissioner
    T.C. Memo. 2004-163 (2004)
  • Freytag v. Commissioner of Internal Revenue
    501 U.S. 868 (1991)

G

  • Ganz v. United States
    1985 WL 3618 (1985)
  • Garner v. United States
    424 U.S. 648, 96 S.Ct. 1178, 47 L.Ed.2d 370 (1976)
  • Gladden v. Commissioner
    120 T.C. 446 (2003)
  • Goldstone v. Commissioner
    65 T.C. 113 (1975)
  • Golsen v. Commissioner
    54 T.C. 742 (1970)
  • Goulding v. United States
    957 F.2d 1420 (7th Cir. 1992)
  • Grable & Sons Metal Products, Inc. v. Darue Engineering Co.
    377 F.3d 592 (2004)
  • Grieb v. Commissioner
    36 T.C. 156 (1961)

H

  • Harary v. United States
    555 F.2d 1113 (1977)
  • Henry v. Commissioner
    1997 WL 14456, rev'd on another issue, 170 F.3d 1217 (9th Cir. 1999)
  • Higbee v. Commissioner
    116 T.C. 438 (2001)
  • Hinck v. United States
    550 U.S. 501 (2007)
  • Holof v. Commissioner
    872 F.2d 50 (1989)
  • Home Concrete and Supply, LLC v. United States
    634 F.3d 249, cert.granted 2011 WL 3322358 (2011)
  • Hubert v. Internal Revenue Service
    96-2 USTC ¶ 50523 (1996)

I

  • In re Hunt
    95 B.R. 442 (1989)
  • In re Tax Refund Litigation v. United States
    989 F.2d 1290, cert. denied sub nom Madison Library, Inc. v. U.S., 510 U.S. 964 (1993)

J

  • Jacobson v. Commissioner
    T.C. Memo. 1999-401 (Memorandum Decision, 1999)
  • Johnson v. Commissioner
    289 F.3d 452 (2002)
  • Johnson v. Sawyer
    120 F.3d 1307 (1997)
  • Johnson v. United States
    99-1 USTC ¶ 50,463 (1999)
  • Jones v. United States
    791 F.Supp. 760 (1992)

K

  • Kikalos v. United States
    479 F.3d 522 (2007)
  • Knudsen v. Commissioner
    131 T.C. 185 (2008)
  • Kovens v. Commissioner
    91 T.C. 74 (1988)

L

  • Lawrence v. Commissioner
    27 T.C. 713 (1957)
  • Lea v. United States
    882 F. Supp. 687 (1995)
  • Levinson v. United States
    496 F.2d 651 (1974)
  • Lewis v. Reynolds
    284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293 (1932)
  • Louis v. Commissioner
    170 F.3d 1232 (1999)
  • Lukens v. Commissioner of Internal Revenue
    945 F.2d 92 (1991)

M

  • Marsh & McLennan Companies, Inc. v. United States
    302 F.3d 1369 (2002)
  • Mayo Foundation for Medical Education and Research v. United States
    131 S. Ct. 704, 562 U.S. 44 (2011)
  • McCray v. United States
    910 F.2d 1289 (1990)
  • Melea Limited v. Commissioner
    118 T.C. 218 (2002)
  • Menard, Inc. v. Commissioner
    130 T.C. 54 (2008)
  • Mortenson v. National Union Fire Insurance Company
    249 F.3d 667 (2001)
  • Mulvania v. Commissioner
    769 F.2d 1376 (1985)
  • Munaco v. United States
    522 F.3d 651 (2008)
  • Muntwyler v. United States
    703 F.2d 1030 (1983)

N

  • Natalie Holdings, Ltc. v. United States
    91 A.F.T.R.2d 616 (2003)
  • Neder v. United States
    527 U.S. 1 (1999)
  • Nelon v. Commissioner
    T.C. Memo. 1997-49, 1997 WL 30343 (1997)
  • Nordvik v. Commissioner
    67 F.3d 1489 (1995)
  • NPR Investments, LLC v. United States
    732 F.Supp.2d 676 (2010)

O

P

  • Pacific Gas and Electric Co. v. United States
    417 F.3d 1375 (2005)
  • Peerless Industries, Inc. v. United States
    1994 WL 13837 (1994)
  • Planned Investments, Inc. v. United States
    881 F.2d 340 (1989)
  • Pleier v. Commissioner
    92 T.C. 499 (1989)

R

S

  • Salman v. Swanson
    80-2 U.S.T.C. ¶ 9574 (1980)
  • Sansone v. United States
    380 U.S. 343, 85 S.Ct. 1004, 13 L.Ed.2d 882 (1965)
  • Sokolow v. United States
    169 F.3d 663 (1999)
  • Spies v. United States
    317 U.S. 492 (1943)
  • Stanko v. Commissioner
    209 F.3d 1082 (2000)
  • Steele v. United States
    280 F.2d 89 (1960)

T

  • The Branerton Corporation v. Commissioner
    61 T.C. 691 (1974)
  • The Colony, Inc. v. Commissioner
    357 U.S. 28, 78 S.Ct. 1033, 2 L.Ed.2d 11 (1958)

U

  • United States Department of Justice v. Tax Analysts
    492 U.S. 136 (1989)
  • United States v. Barr
    617 F.3d 370 (2010)
  • United States v. Black
    843 F.2d 1456 (D.C. Cir. 1988)
  • United States v. Borman
    992 F.2d 124 (1993)
  • United States v. Boyle
    469 U.S. 241 (1985)
  • United States v. Braxtonbrown-Smith
    278 F.3d 1348 (2002)
  • United States v. Busher
    817 F.2d 1409 (1987)
  • United States v. Caceres
    440 U.S. 741 (1979)
  • United States v. Carlson
    209 Fed. Appx. 181 (2006)
  • United States v. Cheek
    3 F.3d 1057, cert. denied 510 U.S. 1112, 114 S.Ct. 1055, 127 L.Ed.2d 376 (1994)
  • United States v. Craft
    535 U.S. 274 (2002)
  • United States v. Crespo
    281 F. Supp. 928 (1968)
  • United States v. Delfino
    510 F.3d 468 (2007)
  • United States v. Dynavac
    6 F.3d 1407 (1993)
  • United States v. Easterday
    564 F.3d 1004 (2009)
  • United States v. Eisenstein
    731 F.2d 1540 (1984)
  • United States v. El Paso Company
    682 F.2d 530, cert. denied 466 U.S. 944, 104 S.Ct. 1927, 80 L.Ed.2d 473 (1984)
  • United States v. Estate of Romani
    523 U.S. 517, 118 S.Ct. 1478, 140 L.Ed.2d 710 (1998)
  • United States v. Fern
    696 F.2d 1269 (1983)
  • United States v. Gleason
    432 F.3d 678 (2005)
  • United States v. Gricco
    277 F.3d 339 (2002)
  • United States v. Habig
    390 U.S. 222, 88 S.Ct. 926, 19 L.Ed.2d 1055 (1968)
  • United States v. Harris
    942 F.2d 1125 (7th Cir. 1991)
  • United States v. Hebel
    668 F.2d 995 (1982)
  • United States v. Hooks
    848 F.2d 785 (1988)
  • United States v. Hubbell
    530 U.S. 27 (2000)
  • United States v. Kimball
    925 F.2d 356 (en banc) (1991)
  • United States v. Luiz Ben Zvi
    168 F.3d 49 (1999)
  • United States v. Mann
    161 F.3d 840 (1998)
  • United States v. McCaffrey
    181 F.3d 854 (1999)
  • United States v. McGill
    964 F.2d 222 (1992)
  • United States v. McLamb
    985 F.2d 1284 (1993)
  • United States v. Mead Corp.
    533 U.S. 218 (2001)
  • United States v. Melvan
    676 F.Supp. 997 (1987)
  • United States v. Monus
    128 F.3d 376, cert.denied 525 U.S. 823, 119 S.Ct. 67, 142 L.Ed.2d 58 (1998)
  • United States v. National Bank of Commerce
    472 U.S. 713, 105 S.Ct. 2919, 86 L.Ed.2d 565 (1985)
  • United States v. Neff
    615 F.2d 1235 (1980)
  • United States v. Payner
    447 U.S. 727 (1980)
  • United States v. Powell
    379 U.S. 48, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964)
  • United States v. Reguer
    901 F. Supp. 515 (1995)
  • United States v. Ripa
    323 F.3d 73 (2003)
  • United States v. Rutherford
    555 F.3d 190 (2009)
  • United States v. Saccoccia
    354 F.3d 9 (2003)
  • United States v. Security Pacific Business Credit, Inc.
    956 F.2d 703 (1992)
  • United States v. Sedore
    512 F.3d 819 (2008)
  • United States v. Stein
    541 F.3d 130 (2008)
  • United States v. Textron Inc.
    577 F.3d 21 (1st Cir. 2009)
  • United States v. Voight
    89 F.3d 1050, cert. denied 519 U.S. 1047 (1996)
  • United States v. Weintraub
    613 F.2d 612 (1979)
  • United States v. Williams
    504 U.S. 36 (1992)
  • United States v. Zichettello
    208 F.3d 72 (2000)

V

  • Valley Bank of Nevada v. City of Henderson
    528 F.Supp. 907 (1981)
  • Vinatieri v. Commissioner
    133 T.C. 392 (2009)
  • Vonderahe v. Howland
    508 F.2d 364 (1975)
  • Vosters v. United States
    89-1 USTC ¶ 9387

W

  • Wagner v. Commissioner
    118 T.C. 330 (2002)
  • Wallis v. Commissioner
    391 Fed. Appx. 826; 106 A.F.T.R.2d 2010-5755 (slip opinion) (2010)
  • Webster and Herlach v. Commissioner
    64 TCM 724 (Memorandum Decision) (1992)
  • Wheat v. United States
    486 U.S. 153 (1988)
  • Whitney v. United States
    826 F.2d 896 (1987)
  • William L. Becker v. Commissioner
    751 F.2d 146 (1984)
  • Williams v. Commissioner
    114 T.C. 136 (2000)
  • Woods, II v. Commissioner
    91 T.C. 88 (1988)
  • Wright v. Commissioner
    84 T.C. 636 (1985)

Y

  • Young v. United States
    535 U.S., 43, 122 S.Ct. 1036, 152 L.Ed.2d 79 (2002)