Income Tax Keyed to Lind

Citation. Alice Phelan Sullivan Corp. v. United States, 381 F.2d 399, 180 Ct. Cl. 659, 1967 U.S. Ct. Cl. LEXIS 14, 67-2 U.S. Tax Cas. (CCH) P9570, 20 A.F.T.R.2d (RIA) 5137 (Ct. Cl. July 20, 1967)

Citation. Allen v. Commissioner, 16 T.C. 163, 1951 U.S. Tax Ct. LEXIS 301 (T.C. 1951)

Citation. Andrews v. Commissioner, 931 F.2d 132, 1991 U.S. App. LEXIS 7117, 91-1 U.S. Tax Cas. (CCH) P50,211, 67 A.F.T.R.2d (RIA) 881 (1st Cir. Apr. 24, 1991)

Citation. Arrowsmith v. Commissioner, 344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, 1952 U.S. LEXIS 2768, 52-2 U.S. Tax Cas. (CCH) P9527, 42 A.F.T.R. (P-H) 649, 1952-2 C.B. 136, 1952 P.H. P72,008 (U.S. Nov. 10, 1952)

Citation. Artnell Co. v. Comm'r, 400 F.2d 981, 1968 U.S. App. LEXIS 5501, 68-2 U.S. Tax Cas. (CCH) P9593, 22 A.F.T.R.2d (RIA) 5590 (7th Cir. Sept. 19, 1968)

Citation. Blair v. Commissioner, 300 U.S. 5, 57 S. Ct. 330, 81 L. Ed. 465, 1937 U.S. LEXIS 59, 37-1 U.S. Tax Cas. (CCH) P9083, 18 A.F.T.R. (P-H) 1132, 1937-1 C.B. 175, 1937 P.H. P1158 (U.S. Feb. 1, 1937)

Citation. Bloomington Coca-Cola Bottling Co. v. Commissioner, 189 F.2d 14, 1951 U.S. App. LEXIS 3932, 51-1 U.S. Tax Cas. (CCH) P9320, 40 A.F.T.R. (P-H) 648, 1951 P.H. P72,427 (7th Cir. May 28, 1951)

Citation. Borge v. Comm'r, 405 F.2d 673, 1968 U.S. App. LEXIS 4452, 69-1 U.S. Tax Cas. (CCH) P9131, 23 A.F.T.R.2d (RIA) 320 (2d Cir. Dec. 17, 1968)

Citation. Bowers v. Lumpkin, 140 F.2d 927, 1944 U.S. App. LEXIS 4080, 44-1 U.S. Tax Cas. (CCH) P9200, 32 A.F.T.R. (P-H) 201, 151 A.L.R. 1336 (4th Cir. S.C. Feb. 4, 1944)

Citation. Burnet v. Logan, 283 U.S. 404, 51 S. Ct. 550, 75 L. Ed. 1143, 1931 U.S. LEXIS 896, 78-2 U.S. Tax Cas. (CCH) P736, 9 A.F.T.R. (P-H) 1453, 1931 P.H. P1245 (U.S. May 18, 1931)

Citation. Cathcart v. Commissioner, 1977 Tax Ct. Memo LEXIS 113, T.C. Memo 1977-328, 36 T.C.M. (CCH) 1321, T.C.M. (RIA) 770328 (T.C. Sept. 22, 1977)

Citation. Cesarini v. United States, 296 F. Supp. 3, 1969 U.S. Dist. LEXIS 12677, 69-1 U.S. Tax Cas. (CCH) P9270, 23 A.F.T.R.2d (RIA) 997, 18 Ohio Misc. 1, 47 Ohio Op. 2d 27 (N.D. Ohio Feb. 17, 1969)

Citation. Kahler v. Comm'r, 18 T.C. 31, 1952 U.S. Tax Ct. LEXIS 229 (T.C. Apr. 4, 1952)

Citation. 33 T.C.M. (CCH) 482 (1974)

Citation. Charley v. Commissioner, 91 F.3d 72, 1996 U.S. App. LEXIS 18248, 96-2 U.S. Tax Cas. (CCH) P50,399, 78 A.F.T.R.2d (RIA) 5694, 96 Cal. Daily Op. Service 5448 (9th Cir. July 24, 1996)

Citation. Clifton Inv. Co. v. Commissioner, 312 F.2d 719, 1963 U.S. App. LEXIS 6221, 63-1 U.S. Tax Cas. (CCH) P9246, 11 A.F.T.R.2d (RIA) 649 (6th Cir. Feb. 6, 1963)

Citation. Comm'r v. Boylston Mkt. Ass'n, 131 F.2d 966, 1942 U.S. App. LEXIS 3004, 42-2 U.S. Tax Cas. (CCH) P9820, 30 A.F.T.R. (P-H) 512, 144 A.L.R. 528 (1st Cir. Dec. 11, 1942)

Citation. Commissioner v. Crichton, 122 F.2d 181, 1941 U.S. App. LEXIS 2930, 41-2 U.S. Tax Cas. (CCH) P9638, 27 A.F.T.R. (P-H) 824 (5th Cir. La. Aug. 9, 1941)

Citation. Comm'r v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, 1949 U.S. LEXIS 3078, 49-1 U.S. Tax Cas. (CCH) P9323, 37 A.F.T.R. (P-H) 1391, 1949-2 C.B. 5, 1949 P.H. P72,012 (U.S. June 27, 1949)

363 U.S. 278 (1960)

Citation. Commissioner v. Duberstein, 363 U.S. 278, 80 S. Ct. 1190, 4 L. Ed. 2d 1218, 1960 U.S. LEXIS 2030, 60-2 U.S. Tax Cas. (CCH) P9515, 5 A.F.T.R.2d (RIA) 1626 (U.S. June 13, 1960)

Citation. Commissioner v. Giannini, 129 F.2d 638, 1942 U.S. App. LEXIS 3425, 42-2 U.S. Tax Cas. (CCH) P9595, 29 A.F.T.R. (P-H) 952 (9th Cir. July 8, 1942)

Citation. Comm'r v. Glenshaw Glass Co., 348 U.S. 426, 75 S. Ct. 473, 99 L. Ed. 483, 1955 U.S. LEXIS 1508, 55-1 U.S. Tax Cas. (CCH) P9308, 47 A.F.T.R. (P-H) 162, 1955-1 C.B. 207 (U.S. Mar. 28, 1955)

Citation. Comm'r v. Tellier, 383 U.S. 687, 86 S. Ct. 1118, 16 L. Ed. 2d 185, 1966 U.S. LEXIS 2912, 66-1 U.S. Tax Cas. (CCH) P9319, 17 A.F.T.R.2d (RIA) 633 (U.S. Mar. 24, 1966)

Citation. Comm'r v. Tufts, 461 U.S. 300, 103 S. Ct. 1826, 75 L. Ed. 2d 863, 1983 U.S. LEXIS 27, 51 U.S.L.W. 4518, 83-1 U.S. Tax Cas. (CCH) P9328, 51 A.F.T.R.2d (RIA) 1132 (U.S. May 2, 1983)

Citation. Corliss v. Bowers, 281 U.S. 376, 50 S. Ct. 336, 74 L. Ed. 916, 1930 U.S. LEXIS 392, 2 U.S. Tax Cas. (CCH) P525, 8 A.F.T.R. (P-H) 10910, 1930-1 C.B. 254, 1930 P.H. P958 (U.S. Apr. 28, 1930)

Citation. Coughlin v. Commissioner, 203 F.2d 307, 1953 U.S. App. LEXIS 4186, 53-1 U.S. Tax Cas. (CCH) P9321, 43 A.F.T.R. (P-H) 672, 1953 P.H. P72,463 (2d Cir. Apr. 14, 1953)

Citation. Cowden v. Commissioner, 289 F.2d 20, 1961 U.S. App. LEXIS 4850, 61-1 U.S. Tax Cas. (CCH) P9382, 7 A.F.T.R.2d (RIA) 1160, 14 Oil & Gas Rep. 309 (5th Cir. Apr. 12, 1961)

Citation. Cramer v. Commissioner, 55 T.C. 1125, 1971 U.S. Tax Ct. LEXIS 162 (T.C. 1971)

Citation. Crane v. Comm'r, 331 U.S. 1, 67 S. Ct. 1047, 91 L. Ed. 1301, 1947 U.S. LEXIS 3021, 47-1 U.S. Tax Cas. (CCH) P9217, 35 A.F.T.R. (P-H) 776, 1947-1 C.B. 97, 1947 P.H. P72,004 (U.S. Apr. 14, 1947)

Citation. Dean v. Commissioner, 187 F.2d 1019, 1951 U.S. App. LEXIS 3961, 51-1 U.S. Tax Cas. (CCH) P9237, 40 A.F.T.R. (P-H) 352, 1951 P.H. P72,316 (3d Cir. Apr. 2, 1951)

Citation. Estate of Stranahan v. Commissioner, 472 F.2d 867, 1973 U.S. App. LEXIS 11874, 73-1 U.S. Tax Cas. (CCH) P9203, 31 A.F.T.R.2d (RIA) 710 (6th Cir. Feb. 2, 1973)

Citation. Exacto Spring Corp. v. Comm'r, 196 F.3d 833, 1999 U.S. App. LEXIS 29988, 99-2 U.S. Tax Cas. (CCH) P50,964, 84 A.F.T.R.2d (RIA) 6977, 23 Employee Benefits Cas. (BNA) 2288 (7th Cir. Nov. 16, 1999)

Citation. Farid-Es-Sultaneh v. Commissioner, 160 F.2d 812, 1947 U.S. App. LEXIS 3403, 47-1 U.S. Tax Cas. (CCH) P9218, 35 A.F.T.R. (P-H) 1049, 1947 P.H. P72,415 (2d Cir. Apr. 11, 1947)

45 T.C. 439 (U.S.T.C. 1966)

Citation. Hudson v. Commissioner, 20 T.C. 734, 1953 U.S. Tax Ct. LEXIS 99 (T.C. 1953)

Citation. Harolds Club v. Commissioner, 340 F.2d 861, 1965 U.S. App. LEXIS 6829, 65-1 U.S. Tax Cas. (CCH) P9198, 15 A.F.T.R.2d (RIA) 241 (9th Cir. Jan. 19, 1965)

Citation. Harry G. Wellington v. Commissioner, 1949 Tax Ct. Memo LEXIS 186, 8 T.C.M. (CCH) 492, T.C.M. (RIA) 49118 (T.C. 1949)

Citation. Helvering v. Clifford, 309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788, 1940 U.S. LEXIS 1252, 40-1 U.S. Tax Cas. (CCH) P9265, 23 A.F.T.R. (P-H) 1077, 1940-1 C.B. 105, 1940 P.H. P62,021 (U.S. Feb. 26, 1940)

Citation. Helvering v. Horst, 311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S. LEXIS 1228, 40-2 U.S. Tax Cas. (CCH) P9787, 24 A.F.T.R. (P-H) 1055, 24 A.F.T.R. (P-H) 1058, 1940-1 C.B. 172, 131 A.L.R. 655, 1940 P.H. P62,028 (U.S. Nov. 25, 1940)

Citation. Helvering v. Independent Life Ins. Co., 292 U.S. 371, 54 S. Ct. 758, 78 L. Ed. 1311, 1934 U.S. LEXIS 715, 4 U.S. Tax Cas. (CCH) P1290, 13 A.F.T.R. (P-H) 1175, 1934-1 C.B. 302, 1934 P.H. P1280 (U.S. May 21, 1934)

Citation. 28 T.C.M. (CCH) 1194

Citation. Higgins v. Commissioner, 312 U.S. 212, 61 S. Ct. 475, 85 L. Ed. 783, 1941 U.S. LEXIS 1267, 41-1 U.S. Tax Cas. (CCH) P9233, 25 A.F.T.R. (P-H) 1160, 1941-1 C.B. 340, 1941 P.H. P62,020 (U.S. Feb. 3, 1941)

Citation. Hill v. Commissioner, 181 F.2d 906, 1950 U.S. App. LEXIS 4099, 50-1 U.S. Tax Cas. (CCH) P9310, 39 A.F.T.R. (P-H) 435, 1950 P.H. P72,554 (4th Cir. May 19, 1950)

Citation. Hornung v. Commissioner, 47 T.C. 428, 1967 U.S. Tax Ct. LEXIS 153 (T.C. 1967)

Citation. Hort v. Commissioner, 313 U.S. 28, 61 S. Ct. 757, 85 L. Ed. 1168, 1941 U.S. LEXIS 1283, 41-1 U.S. Tax Cas. (CCH) P9354, 25 A.F.T.R. (P-H) 1207, 1941-1 C.B. 319, 1941 P.H. P62,041 (U.S. Mar. 31, 1941)

Citation. Bugbee v. Commissioner, 1975 Tax Ct. Memo LEXIS 329, T.C. Memo 1975-45, 34 T.C.M. (CCH) 291, T.C.M. (RIA) 750045 (T.C. Mar. 3, 1975)

Citation. Indopco, Inc. v. Comm'r, 503 U.S. 79, 112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S. LEXIS 1374, 60 U.S.L.W. 4173, 92-1 U.S. Tax Cas. (CCH) P50,113, 69 A.F.T.R.2d (RIA) 694, 92 Cal. Daily Op. Service 1598, 92 Daily Journal DAR 2556, 6 Fla. L. Weekly Fed. S 31 (U.S. Feb. 26, 1992)

Citation. International Freighting Corp. v. Commissioner, 135 F.2d 310, 1943 U.S. App. LEXIS 3268, 43-1 U.S. Tax Cas. (CCH) P9334, 30 A.F.T.R. (P-H) 1433 (2d Cir. Mar. 6, 1943)

Citation. 35 T.C. 1083, 1961 U.S. Tax Ct.

Citation. Johnson v. Commissioner, 78 T.C. 882, 1982 U.S. Tax Ct. LEXIS 91, 78 T.C. No. 62 (T.C. June 7, 1982)

Citation. Kenan v. Commissioner, 114 F.2d 217, 1940 U.S. App. LEXIS 3097, 40-2 U.S. Tax Cas. (CCH) P9635, 25 A.F.T.R. (P-H) 607 (2d Cir. Aug. 7, 1940)

Citation. Klaassen v. Commissioner, 1998 Tax Ct. Memo LEXIS 234, T.C. Memo 1998-241, 76 T.C.M. (CCH) 20, T.C.M. (RIA) 98241 (T.C. July 2, 1998)

Citation. Leslie Co. v. Commissioner, 539 F.2d 943, 1976 U.S. App. LEXIS 8095, 76-2 U.S. Tax Cas. (CCH) P9553, 38 A.F.T.R.2d (RIA) 5458 (3d Cir. July 9, 1976)

Citation. Lowry v. United States, 384 F. Supp. 257, 1974 U.S. Dist. LEXIS 5996, 74-2 U.S. Tax Cas. (CCH) P9821, 34 A.F.T.R.2d (RIA) 6206 (D.N.H. Nov. 1, 1974)

Citation. Lucas v. Earl, 281 U.S. 111, 1930 U.S. LEXIS 738, 50 S. Ct. 241, 74 L. Ed. 731, 2 U.S. Tax Cas. (CCH) P496, 8 A.F.T.R. (P-H) 10287 (U.S. Mar. 17, 1930)

Citation. 305 U.S. 188, 59 S. Ct. 155, 83 L. Ed. 119

Citation. Malat v. Riddell, 383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966 U.S. LEXIS 2016, 66-1 U.S. Tax Cas. (CCH) P9317, 17 A.F.T.R.2d (RIA) 604 (U.S. Mar. 21, 1966)

Citation. Mauldin v. Commissioner, 195 F.2d 714, 1952 U.S. App. LEXIS 4037, 52-1 U.S. Tax Cas. (CCH) P9258, 41 A.F.T.R. (P-H) 1126, 1952 P.H. P72,367 (10th Cir. Mar. 19, 1952)

Citation. McDonell v. Commissioner, 1967 Tax Ct. Memo LEXIS 243, T.C. Memo 1967-18, 26 T.C.M. (CCH) 115, T.C.M. (RIA) 67018 (T.C. Jan. 31, 1967)

Citation. McWilliams v. Comm'r, 331 U.S. 694, 67 S. Ct. 1477, 91 L. Ed. 1750, 1947 U.S. LEXIS 2989, 47-1 U.S. Tax Cas. (CCH) P9289, 35 A.F.T.R. (P-H) 1184, 1947-2 C.B. 34, 170 A.L.R. 341, 1947 P.H. P72,007 (U.S. June 16, 1947)

Citation. Metropolitan Bldg. Co. v. Commissioner, 282 F.2d 592, 1960 U.S. App. LEXIS 3778, 60-2 U.S. Tax Cas. (CCH) P9686, 6 A.F.T.R.2d (RIA) 5493 (9th Cir. Sept. 2, 1960)

Citation. Fleischman v. Commissioner, 45 T.C. 439, 1966 U.S. Tax Ct. LEXIS 140 (T.C. 1966)

Citation. Midland Empire Packing Co. v. Commissioner, 14 T.C. 635, 1950 U.S. Tax Ct. LEXIS 221 (T.C. 1950)

Citation. Morrill v. United States, 228 F. Supp. 734, 1964 U.S. Dist. LEXIS 8752, 64-1 U.S. Tax Cas. (CCH) P9463, 13 A.F.T.R.2d (RIA) 1334 (D. Me. Apr. 27, 1964)

Citation. Frank v. Commissioner, 20 T.C. 511, 1953 U.S. Tax Ct. LEXIS 128 (T.C. 1953)

Citation. New Capital Hotel, Inc. v. Commissioner, 28 T.C. 706, 1957 U.S. Tax Ct. LEXIS 151 (T.C. 1957)

Citation. North American Oil Consol. v. Burnet, 286 U.S. 417, 52 S. Ct. 613, 76 L. Ed. 1197, 1932 U.S. LEXIS 856, 3 U.S. Tax Cas. (CCH) P943, 11 A.F.T.R. (P-H) 16, 1932-1 C.B. 293, 1932 P.H. P1247 (U.S. May 23, 1932)

Citation. Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 49 S. Ct. 499, 73 L. Ed. 918, 1929 U.S. LEXIS 66, 1 U.S. Tax Cas. (CCH) P408, 7 A.F.T.R. (P-H) 8875, 1929-2 C.B. 222, 1929 P.H. P1023 (U.S. June 3, 1929)

Citation. Overton v. Commissioner, 162 F.2d 155, 1947 U.S. App. LEXIS 3372, 47-1 U.S. Tax Cas. (CCH) P9292, 47-1 U.S. Tax Cas. (CCH) P10,564, 35 A.F.T.R. (P-H) 1427, 1947 P.H. P72,492 (2d Cir. June 13, 1947)

Citation. Phila. Park Amusement Co. v. United States, 126 F. Supp. 184, 130 Ct. Cl. 166, 1954 U.S. Ct. Cl. LEXIS 3, 54-2 U.S. Tax Cas. (CCH) P9697, 46 A.F.T.R. (P-H) 1293 (Ct. Cl. Nov. 30, 1954)

Citation. Pulvers v. Commissioner, 407 F.2d 838, 1969 U.S. App. LEXIS 9035, 69-1 U.S. Tax Cas. (CCH) P9222, 23 A.F.T.R.2d (RIA) 678 (9th Cir. Feb. 6, 1969)

Citation. Gerard v. Commissioner, 37 T.C. 826, 1962 U.S. Tax Ct. LEXIS 202 (T.C. 1962)

Citation. Raytheon Production Corp. v. Commissioner, 144 F.2d 110, 1944 U.S. App. LEXIS 2759, 44-2 U.S. Tax Cas. (CCH) P9424, 32 A.F.T.R. (P-H) 1155 (1st Cir. July 28, 1944)

Citation. Rosenspan v. United States, 438 F.2d 905, 1971 U.S. App. LEXIS 11774, 71-1 U.S. Tax Cas. (CCH) P9241, 27 A.F.T.R.2d (RIA) 707 (2d Cir. N.Y. Feb. 18, 1971)

Citation. Salvatore v. Commissioner, 1970 Tax Ct. Memo LEXIS 331, T.C. Memo 1970-30, 29 T.C.M. (CCH) 89, T.C.M. (RIA) 70030 (T.C. Feb. 4, 1970)

Citation. Schuessler v. Commissioner, 230 F.2d 722, 1956 U.S. App. LEXIS 5175, 56-1 U.S. Tax Cas. (CCH) P9368, 49 A.F.T.R. (P-H) 322 (5th Cir. Mar. 14, 1956)

Citation. Sharp v. United States, 191 U.S. 341, 24 S. Ct. 114, 48 L. Ed. 211, 1903 U.S. LEXIS 1455 (U.S. Nov. 30, 1903)

Citation. Simon v. Commissioner, 68 F.3d 41, 1995 U.S. App. LEXIS 28823, 95-2 U.S. Tax Cas. (CCH) P50,552, 76 A.F.T.R.2d (RIA) 6911 (2d Cir. Oct. 13, 1995)

Citation. Sinyard v. Commissioner of Internal Revenue, 268 F.3d 756, 2001 U.S. App. LEXIS 20886, 86 Fair Empl. Prac. Cas. (BNA) 1417, 81 Empl. Prac. Dec. (CCH) P40,747, 2001-2 U.S. Tax Cas. (CCH) P50,645, 88 A.F.T.R.2d (RIA) 6034, 2001 Cal. Daily Op. Service 8378, 2001 Daily Journal DAR 10342 (9th Cir. Sept. 25, 2001)

Citation. Spring City Foundry Co. v. Commissioner, 292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S. LEXIS 705, 4 U.S. Tax Cas. (CCH) P1276, 13 A.F.T.R. (P-H) 1164, 1934-1 C.B. 281, 1934 P.H. P1150 (U.S. Apr. 30, 1934)

Citation. Estate of Starr v. Commissioner, 274 F.2d 294, 1959 U.S. App. LEXIS 2808, 60-1 U.S. Tax Cas. (CCH) P9191, 5 A.F.T.R.2d (RIA) 572 (9th Cir. Dec. 29, 1959)

Citation. Surasky v. United States, 325 F.2d 191, 1963 U.S. App. LEXIS 3571, 63-2 U.S. Tax Cas. (CCH) P9841, 12 A.F.T.R.2d (RIA) 6005 (5th Cir. Fla. Nov. 27, 1963)

Citation. Taft v. Bowers, 278 U.S. 470, 49 S. Ct. 199, 73 L. Ed. 460, 1929 U.S. LEXIS 17, 1 U.S. Tax Cas. (CCH) P368, 7 A.F.T.R. (P-H) 8852, 1929-1 C.B. 226, 64 A.L.R. 362, 1929 P.H. P408 (U.S. Feb. 18, 1929)

Citation. United States v. Kirby Lumber Co., 284 U.S. 1, 76 L. Ed. 131, 1931 U.S. LEXIS 457, 52 S. Ct. 4, 2 U.S. Tax Cas. (CCH) P814, 10 A.F.T.R. (P-H) 458 (U.S. Nov. 2, 1931)

Citation. United States v. Lewis, 340 U.S. 590, 71 S. Ct. 522, 95 L. Ed. 560, 1951 U.S. LEXIS 2472, 51-1 U.S. Tax Cas. (CCH) P9211, 40 A.F.T.R. (P-H) 258, 1951-1 C.B. 21, 1951 P.H. P72,005 (U.S. Mar. 26, 1951)

Citation. United States v. Parker, 376 F.2d 402, 1967 U.S. App. LEXIS 6734, 67-1 U.S. Tax Cas. (CCH) P9380, 19 A.F.T.R.2d (RIA) 1281 (5th Cir. La. Apr. 14, 1967)

Citation. United States v. Skelly Oil Co., 394 U.S. 678, 89 S. Ct. 1379, 22 L. Ed. 2d 642, 1969 U.S. LEXIS 3276, 69-1 U.S. Tax Cas. (CCH) P9343, 23 A.F.T.R.2d (RIA) 1186, 33 Oil & Gas Rep. 192 (U.S. Apr. 21, 1969)

Citation. Van Cleave v. United States, 718 F.2d 193, 1983 U.S. App. LEXIS 16263, 83-2 U.S. Tax Cas. (CCH) P9620, 52 A.F.T.R.2d (RIA) 6071 (6th Cir. Mich. Oct. 5, 1983)

Citation. Vander Poel, Francis & Co. v. Commissioner, 8 T.C. 407, 1947 U.S. Tax Ct. LEXIS 271 (T.C. 1947)

Citation. Wasnok v. Commissioner, 1971 Tax Ct. Memo LEXIS 327, T.C. Memo 1971-6, 30 T.C.M. (CCH) 39, T.C.M. (RIA) 71006 (T.C. Jan. 11, 1971)

Citation. Welch v. Helvering, 290 U.S. 111, 54 S. Ct. 8, 78 L. Ed. 212, 1933 U.S. LEXIS 1024, 3 U.S. Tax Cas. (CCH) P1164, 12 A.F.T.R. (P-H) 1456, 1933-2 C.B. 112, 1934 P.H. P307 (U.S. Nov. 6, 1933)

Citation. 17 T.C. 903, 1951 U.S. Tax Ct.

Citation. Williams v. McGowan, 152 F.2d 570, 1945 U.S. App. LEXIS 4101, 46-1 U.S. Tax Cas. (CCH) P9120, 34 A.F.T.R. (P-H) 615, 162 A.L.R. 1036, 1946 P.H. P72,308 (2d Cir. N.Y. Dec. 20, 1945)

Citation. Williams v. Commissioner, 28 T.C. 1000, 1957 U.S. Tax Ct. LEXIS 115 (T.C. 1957)

Citation. Wolder v. Commissioner, 493 F.2d 608, 1974 U.S. App. LEXIS 9955, 74-1 U.S. Tax Cas. (CCH) P9266, 74-1 U.S. Tax Cas. (CCH) P12,982, 33 A.F.T.R.2d (RIA) 813 (2d Cir. Feb. 21, 1974)

Citation. Zarin v. Commissioner, 916 F.2d 110, 1990 U.S. App. LEXIS 17775, 90-2 U.S. Tax Cas. (CCH) P50,530, 66 A.F.T.R.2d (RIA) 5679 (3d Cir. Oct. 10, 1990)