Federal Tax Practice and Procedure
Watson, 3rd Ed.
If you don't see your casebook listed below, please submit a request. If we are missing your specific brief, please click the "Request" button next to the name of the case on any casebook page.
Try Quimbee for FREEA
Abatti v. Commissioner
644 F.2d 1385 (1981)Action on Decision
AOD 2002-06 (2002)Allen v. Commissioner
50 T.C. 466 (1968)Allen v. Commissioner
84 T.C.M. 636 (2002)American Trust v. United States
142 F.3d 920 (1998)Anonymous v. Commissioner
127 T.C. 89 (1996)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
67 T.C.M. 2234 (1994)Becker v. Commissioner
751 F.2d 146 (1984)Begier v. Internal Revenue Service
496 U.S. 53, 110 S. Ct. 2258, 110 L. Ed. 2d 48 (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)Branerton Corp. v. Commissioner
61 T.C. 691 (1974)
C
Cabirac v. Commissioner
120 T.C. 163 (2003)Cheek v. United StatesThis case brief has an associated case brief video.
498 U.S. 192 (1991)Christoph v. United States
931 F. Supp. 1564 (1996)Cleveland Golden Gloves Association, Inc. v. United States
2000 WL 172776 (2000)Colony, Inc. v. Commissioner
357 U.S. 28, 78 S. Ct. 1033, 2 L. Ed. 2d 1119 (1958)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, LLP
398 F.3d 686 (2005)Dressler v. Commissioner
56 T.C. 210 (1971)Druker v. CommissionerThis case brief has an associated case brief video.
697 F.2d 46 (1982)
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 (1960)Fowler v. Commissioner
T.C. Memo. 2004-163 (2004)Freytag v. Commissioner of Internal RevenueThis case brief has an associated case brief video.
501 U.S. 868 (1991)Friedberg v. Commissioner
106 T.C.M. 360 (2013)
G
Gardner v. Commissioner
145 T.C. 161 (2015)Garner v. United States
424 U.S. 648 (1976)Gladden v. Commissioner
262 F.3d 851 (2001)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 (1992)Grable & Sons Metal Products, Inc. v. Darue Engineering & ManufacturingThis case brief has an associated case brief video.
377 F.3d 592 (2004)Grieb v. Commissioner
36 T.C 156 (1961)Gyorgy v. Commissioner
779 F.3d 466 (2015)
H
Henry v. Commissioner
73 T.C.M. (CCH) 1769, 1997 WL 14456 (1997)Higbee v. Commissioner
116 T.C. 438 (2001)Hinck v. United States
550 U.S. 501, 127 S. Ct. 2011, 167 L. Ed. 2d 888 (2007)Holof v. Commissioner
872 F.2d 50 (1989)Hubert v. Internal Revenue Service
96-2 USTC ¶ 50523 (1996)
I
In re Hunt
95 BR 442 (1989)
J
Johnson v. Commissioner
289 F.3d 452 (2002)Johnson v. Sawyer
120 F.3d 1307 (1997)Johnson v. United States
99-1 U.S.T.C. ¶ 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)Loving v. IRS
742 F.3d 1013 (2014)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 StatesThis case brief has an associated case brief video.
131 S. Ct. 704 (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)Muntwyler v. United States
703 F.2d 1030 (1983)
N
Neder v. United StatesThis case brief has an associated case brief video.
527 U.S. 1, 119 S. Ct. 1827 (1999)Nelon v. Commissioner
73 TCM 1843 (1997)Nordvik v. Commissioner
67 F.3d 1489 (1995)NPR Investments, LLC v. United States
732 F. Supp. 2d 676 (2010)
O
Omohundro v. United States
300 F.3d 1065 (2007)Ottawa Silica Co. v. United StatesThis case brief has an associated case brief video.
699 F.2d 1124 (1983)
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)Portsmouth Ambulance, Inc. v. United States
756 F.3d 494 (2014)
R
Robinette v. Commissioner of the IRS
439 F.3d 455 (2006)
S
Salman v. Swanson
80-2 U.S.T.C. ¶ 9574 (1980)Sansone v. United States
380 U.S. 343, 85 S. Ct. 1004, 131 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)
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 (1988)United States v. Boitano
796 F.3d 1160 (2013)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. Carlson
617 F.2d 518 (1980)United States v. Cheek
3 F.3d 1057 (1993)United States v. Clarke
573 U.S. 248, 134 S. Ct. 2361, 189 L. Ed. 2d 330 (2014)United States v. Coplan
703 F.3d 46 (2012)United States v. CraftThis case brief has an associated case brief video.
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, Inc.
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 Co.
682 F.2d 530 (1982)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. Habig
390 U.S. 222, 88 S. Ct. 926, 19 L. Ed. 2d 1055 (1968)United States v. HarrisThis case brief has an associated case brief video.
942 F.2d 1125 (1991)United States v. Hebel
668 F.2d 995 (1982)United States v. Hooks
848 F.2d 785 (1988)United States v. HubbellThis case brief has an associated case brief video.
530 U.S. 27, 120 S.Ct. 2037, 147 L.Ed.2d 24 (2000)United States v. Kimball
925 F.2d 356 (1991)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.This case brief has an associated case brief video.
533 U.S. 218 (2001)United States v. Melvan
676 F. Supp. 997 (1987)United States v. Monus
128 F.3d 376 (1997)United States v. National Bank of Commerce
472 U.S. 713, 195 S. Ct. 2919, 86 L. Ed. 2d 565 (1985)United States v. Neff
615 F.2d 1235 (1980)United States v. PaynerThis case brief has an associated case brief video.
447 U.S. 727 (1980)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 (2009)United States v. Voigt
89 F.3d 1050 (1996)United States v. Weintraub
613 F.2d 612 (1979)United States v. WilliamsThis case brief has an associated case brief video.
504 U.S. 36, 112 S.Ct. 1735, 118 L.Ed.2d 352 (1992)United States v. Woods
571 U.S. 31, 134 S. Ct. 557, 187 L. Ed. 2d 472 (2013)United States v. Zichettello
208 F.3d 72 (2000)United States v. Zvi
168 F.3d 49 (1999)
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 (1989)
W
Wagner v. Commissioner of Internal Revenue
118 T.C. 330 (2002)Wallis v. Commissioner
391 F. App’x 826, 106 A.F.T.R.2d (RIA) 2010-5755 (2010)Webster v. Commissioner
64 T.C.M. 724 (1992)Wheat v. United StatesThis case brief has an associated case brief video.
486 U.S. 153, 108 S.Ct. 1692, 100 L.Ed.2d 140 (1988)Whitaker v. Commissioner
T.C. Memo. 2017-192 (2017)Whitney v. United States
826 F.2d 896 (1987)Williams v. Commissioner
114 T.C. 136 (2000)Wilson v. C.I.R.
705 F.3d 980 (2013)Woods 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)
