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Income Tax
13 T.C. 178 (1949), acq., 1950-1 C.B. 1
367 U.S. 687 (1961)
485 U.S. 212 (1988)
344 U.S. 6 (1952)
118 T.C. 452 (2002)
36 B.T.A. 838 (1937), acq. 1940-1 C.B. 1
526 F.2d 409 (5th Cir.), cert. denied, 429 U.S. 819 (1976)
231 F.3d 1035 (7th Cir. 2000)
300 U.S. 5 (1937)
461 U.S. 574 (1983)
283 U.S. 404 (1931)
282 U.S. 359 (1931)
418 F.2d 91 (7th Cir. 1969)
296 F. Supp. 3 (N.D. Ohio 1969), aff’d per curiam, 428 F.2d 812 (6th Cir. 1970)
40 B.T.A. 333 (1939), acq. 1957-1 C.B. 4
304 F.2d 125 (2d Cir. 1962)
326 U.S. 465 (1945)
348 U.S. 426 (1955)
356 U.S. 260 (1958)
114 F.2d 706 (6th Cir. 1940)
461 U.S. 300 (1983)
350 U.S. 46 (1955)
499 U.S. 554 (1991)
457 U.S. 191 (1982)
48 T.C.M. 496 (1984)
363 U.S. 278 (1960)
252 U.S. 189 (1920)
160 F.2d 812 (2nd Cir. 1947)
1 T.C. 463 (1943)
552 F.2d 478 (2d Cir. 1977)
51 T.C.M. 515 (1986)
480 U.S. 23 (1987)
638 F.2d 248 (1st Cir.), cert. denied, 452 U.S. 962 (1981)
262 F.2d 887 (2d Cir. 1959)
309 U.S. 461 (1940)
311 U.S. 112 (1940)
313 U.S. 28 (1941)
9 T.C. 727 (1947), acq. 1948-1 C.B. 2
364 U.S. 361 (1960)
Tax Court Summary Opinion 2016-35 (August 2, 2016)
281 U.S. 111 (1930)
281 U.S. 11 (1930)
157 F.2d 235 (2d Cir. 1946), cert. denied, 330 U.S. 826 (1947), acq.
199 F.2d 657 (5th Cir. 1952)
14 T.C. 635 (1950), acq., 1950-2 C.B. 3
209 F.2d 706 (2d Cir.), cert. denied, 370 U.S. 923 (1962)
772 F.2d 1472 (9th Cir. 1985)
758 F.2d 211 (7th Cir. 1985)
493 F.3d 170 (D.C. Cir. 2007), cert. denied, 553 U.S. 1004 (2008)
195 F.2d 692 (2d Cir. 1952)
699 F.2d 1124 (Fed. Cir. 1983)
144 T.C. 51 (2015)
628 F.2d 467 (5th Cir. 1980)
282 U.S. 101 (1930)
246 F.3d 1190 (9th Cir. 2001)
64 T.C. 245 (1975)
370 U.S. 269 (1962)
40 B.T.A. 1038 (1939), aff’d without opinion, 113 F.2d 114 (2d Cir. 1940)
351 U.S. 1 (1956)
278 U.S. 470 (1929)
54 T.C.M. 129 (1987)
13 T.C.M. 462 (1954)
370 U.S. 65 (1962)
372 U.S. 39 (1963)
401 F.2d 118 (5th Cir. 1968)
290 U.S. 111 (1933)
254 F.3d 1313 (11th Cir. 2001), cert. denied, 535 U.S. 986 (2002)
510 F.3d 1295 (11th Cir. 2007)
198 F.2d 357 (2d Cir. 1952)
916 F.2d 110 (3d Cir. 1990)
