Table of Cases – By Name

Aa

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Bb

• Barrish v. Commissioner of Internal Revenue, T.C. Memo. 1984-602, 1984 WL 15245 (U.S. Tax Ct.), 49 T.C.M. (CCH) 115, T.C.M. (P-H) ¶ 84,602, 1984 PH TC Memo 84,602 (US Tax Court November 20, 1984)
• Baumen v. Commissioner of Internal Revenue, T.C. Memo. 1993-112, 1993 WL 87827 (US Tax Court), 65 T.C.M. (CCH) 2165, T.C.M. (RIA) 93,112, 1993 RIA TC Memo 93,112 (US Tax Court March 29, 1993)

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Cc

• Carmack v. Commissioner of Internal Revenue, 183 F.2d 1, 50-2 USTC P 9360, 39 A.F.T.R. 620 (5th Circuit June 30, 1950)
• Castagnetta v. Commissioner of Internal Revenue, T.C. Summ.Op. 2006-24, 2006 WL 325833 (US Tax Court) (US Tax Court February 13, 2006)
• Cohan v. Commissioner, 39 F.2d 540, 2 USTC ¶489, 8 A.F.T.R. 10,552 (2nd Circuit March 3, 1930)
• Estate of Cull v. Commissioner of Internal Revenue, 746 F.2d 1148, 54 A.F.T.R.2d 84-6169, 84-2 USTC ¶ 9878 (US Tax Court October 23, 1984)

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Dd

• Delgozzo v. Commissioner of Internal Revenue, T.C. Memo. 1983-613, 1983 WL 14595 (US Tax Court), 46 T.C.M. (CCH) 1590, T.C.M. (P-H) P 83,613, 1983 PH TC Memo 83,613 (US Tax Court September28, 1983)
• Doffin v. Commissioner of Internal Revenue, T.C. Memo. 1991-114, 1991 WL 34610 (US Tax Ctourt), 61 T.C.M. (CCH) 2157, T.C.M. (P-H) ¶ 91,114, 1991 PH TC Memo 91,114 (US Tax Court (US Tax Court March 18, 1991)
• Donovan v. Commissioner of Internal Revenue, T.C. Memo. 1965-247, 24 T.C.M. (CCH) 1325, T.C.M. (P-H) ¶65,247 (US Tax Court September 15, 1965)
• Donovan v. Commissioner of Internal Revenue, 359 F.2d 64, 17 A.F.T.R.2d 839, 66-1 USTC P 9366 (1st Circuit April 13, 1966)
• Doyle v. Mitchell Brothers Company, 247 U.S. 179, 38 S.Ct. 467, 62 L.Ed. 1054 (United States Supreme Court May 20, 1918)
• Droge v. Commissioner of Internal Revenue, 35 B.T.A. 829 (Board of Tax Appeals April 2, 1937)

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Ee

• Eisner v. Macomber, 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570, 1 USTC (CCH) ¶32, 3 A.F.T.R. (P-H) 3020, 1920-3 C.B. 25, 1920 U.S. LEXIS 1605 (US Supreme Court March 8, 1920)

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Ff

• Faulkner v. Commissioner of Internal Revenue, T.C. Memo. 1980-90, 1980 WL 4414 (U.S.Tax Ct.), 40 T.C.M. (CCH) 1, T.C.M. (P-H) P 80,090, 1980 PH TC Memo 80,090 (US Tax Court March 25, 1980)
• Appeal of Frey, 1 B.T.A. 338 (Board of Tax Appeals January 16, 1925)

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Gg

• Gagliardi v. Commissioner of Internal Revenue, T.C. Memo. 2008-10, 2008 WL 199722 (US Tax Court), 95 T.C.M. (CCH) 1044, T.C.M. (RIA) 2008-010, 2008 RIA TC Memo 2008-010 (US Tax Court January 24, 2008)
• Commissioner of Internal Revenue v. Glenshaw Glass Company, 348 U.S. 426, 75 S.Ct. 473, 99 L.Ed. 483, 55-1 USTC ¶ 9308, 47 A.F.T.R. 162, 1955-1 C.B. 207 (US Supreme Court March 28, 1955)
• Green v. Commissioner of Internal Revenue, 66 TC 538 (US Tax Court June 22, 1976)
• Commission of Internal Revenue v. Groetzinger, 80 U.S. 23, 107 S.Ct. 980, 94 L.Ed.2d 25, 59 A.F.T.R.2d 87-532, 55 USLW 4175, 87-1 USTC ¶ 9191, 1987-1 C.B. 77 (US Supreme Court February 24, 1987)

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Hh

• Hochman v. Commissioner of Internal Revenue, T.C. Memo. 1986-24, 1986 WL 21421 (U.S.Tax Ct.), 51 T.C.M. (CCH) 311, T.C.M. (P-H) ¶ 86,024, 1986 PH TC Memo 86,024 (US Tax Court January 22, 1986)
• Huntington v. Commissioner of Internal Revenue, 35 B.T.A. 835 (Board of Tax Appeals April 2, 1937)

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Ii

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Jj

• Johnston v. Commissioner of Internal Revenue, 25 T.C. 106 (US Tax Court October 26, 1955)
• Jones v. Commissioner of Internal Revenue, T.C. Memo. 2011-77, 2011 WL 1235228 (US Tax Court), 101 T.C.M. (CCH) 1351, T.C.M. (RIA) 2011-077, 2011 RIA TC Memo 2011-077 (US Tax Court April 4, 2011)

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Kk

• Klein v. Commissioner of Internal Revenue, T.C. Memo. 1983-765, 1983 WL 14743 (U.S.Tax Ct.), 47 T.C.M. (CCH) 725, T.C.M. (P-H) ¶ 83,765, 1983 PH TC Memo 83,765 (US Tax Court December 20, 1983)

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Ll

• LaPlante v. Commissioner of Internal Revenue, T.C. Memo. 2009-226, 2009 WL 3152789 (US Tax Court), 98 T.C.M. (CCH) 305, T.C.M. (RIA) 2009-226, 2009 RIA TC Memo 2009-226 (US Tax Court October 1, 2009)
• Libutti v. Commissioner of Internal Revenue,
• Lutz v. Commissioner of Internal Revenue, T.C. Memo. 2002-89, 2002 WL 506881 (U.S.Tax Ct.), 83 T.C.M. (CCH) 1446, T.C.M. (RIA) 2002-089, 2002 RIA TC Memo 2002-089 (US Tax Court April 4, 2002)

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Mm

• McClanahan v. United States, 292 F.2d 630, 8 A.F.T.R.2d 5077, 61-2 USTC P 9550 (July 7, 1961)
• Appeal of McKenna, 1 B.T.A. 326 (Board of Tax Appeals January 13, 1925)
• Mayer v. Commissioner of Internal Revenue, T.C. Memo. 2000-295, 2000 WL 1349156 (US Tax Court), 80 T.C.M. (CCH) 393, T.C.M. (RIA) 2000-295, 2000 RIA TC Memo 2000-295 (US Tax Court September 20, 2000)
• Merkin v. Commissioner of Internal Revenue, T.C. Memo. 2008-146, 95 T.C.M. (CCH) 1576, T.C.M. (RIA) 2008-146, 2008 WL 2316491 (US Tax Court June 5, 2008)

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Nn

• Noto v. United States, 598 F.Supp. 440, 54 A.F.T.R.2d 84-6359, 84-2 USTC P 9856 (US Tax Court September 21, 1984)
• Norgaard v. Commissioner of Internal Revenue, 939 F.2d 874, 68 A.F.T.R.2d 91-5302, 91-2 USTC ¶ 50,378 (US Court of Appeals July 31, 1991)

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Oo

• Offutt v. Commissioner of Internal Revenue, 16 T.C. 1214 (US Tax Court May 31, 1951)

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Pp

• Pan v. Commissioner of Internal Revenue, T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court), 101 T.C.M. (CCH) 1177, T.C.M. (RIA) 2011-040, 2011 RIA TC Memo 2011-040 (US Tax Court February 14, 2011)

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Qq

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Rr

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Ss

• United States v. Scholl, 166 F.3d 964, 83 A.F.T.R.2d 99-902, 99-1 USTC ¶ 50,230, 51 Fed. R. Evid. Serv. 308, 99 Cal. Daily Op. Serv. 7373, 1999 Daily Journal D.A.R. 921 (9th Circuit March 17, 1999)
• Schooler v. Commissioner of Internal Revenue, 68 T.C. 867 (US Tax Court September 7, 1977)
• Schollenberger v. Commissioner of Internal Revenue, T.C. Memo. 2009-306, 2009 WL 5103973 (US Tax Court), 98 T.C.M. (CCH) 667, T.C.M. (RIA) 2009-306, 2009 RIA TC Memo 2009-306 (US Tax Court December 28, 2009)
• Silver v. Commissioiner, 42 B.T.A. 461, 1940 WL 81 (Board of Tax Appeals August 6, 1940)
• Skeeles v. United States, 95 F.Supp. 242, 118 Ct.Cl. 362 (Fed. Cl. 1951)
• Szkirscak v. Commissioner of Internal Revenue, 1980 TC Memo 129, 40 T.C.M. (CCH) 208 (US Tax Court April 21, 1980)

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Tt

• Towne v. Eisner, 242 F. 702, 1 A.F.T.R. 811 (Southern District New York June 15, 1917)
• Towne v. Eisner, 245 U.S. 418, 38 S.Ct. 158, 62 L.Ed. 372, L.R.A. 1918D, 254, 1 USTC ¶ 14, 3 A.F.T.R. 2959 (US Supreme Court January 7, 1918)
• Tschetschot v. Commissioner of Internal Revenue, T.C. Memo. 2007-38, 2007 WL 518989 (US Tax Court), 93 T.C.M. (CCH) 914, T.C.M. (RIA) 2007-038, 2007 RIA TC Memo 2007-038 (US Tax Court February 20, 2007)

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Uu

• Umstead v. Commissioner of Internal Revenue, 1982-573, 44 TCM 1294 (US Tax Court September 30, 1982)

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Vv

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Ww

• Wade v. Commissioner of Internal Revenue, T.C. Memo. 1988-118, 1988 WL 21854 (USTax Courtt), 55 T.C.M. (CCH) 413, T.C.M. (P-H) ¶ 88,118, 1988 PH TC Memo 88,118 (US Tax Court March 17, 1988)
• Welch v. Helvering, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212, 3 USTC P 1164, 12 A.F.T.R. 1456, 1933-2 C.B. 112 (US Supreme Court November 6, 1933)
• Winkler v. United States, 230 F.2d 766, 56-1 USTC ¶ 9342, 49 A.F.T.R. 345 (1st Circuit March 8, 1956)

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Xx

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Yy

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Zz

• Zielonka v. Commissioner of Internal Revenue, T.C. Memo. 1997-81, 1997 WL 65941 (US Tax Court), 73 T.C.M. (CCH) 2026, T.C.M. (RIA) 97,081, 1997 RIA TC Memo 97,081 (US Tax Court February 18, 1997)

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