Table of Cases

Table of Cases

Chapter 2: What Is Gross Income: Section 61 and the Sixteenth Amendment

Eisner v. Macomber

Commissioner v. Glenshaw Glass Co.

Murphy v. Internal Revenue Service

Old Colony Trust Co. v. Commissioner

Clark v. Commissioner

Gotcher v. United States

Cesarini v. United States

Hort v. CIR

United States v. Gehl

Helvering v. Bruun

Helvering v. Horst

Cottage Savings Ass’n v. CIR

Gilbert v. Commissioner

Chapter 3: Exclusions from Gross Income

Commissioner v. Duberstein

Diedrich v. Commissioner

Commissioner v. Kowalski

Chapter 4: Loans and Cancellation of Indebtedness

United States v. Kirby Lumber Co.

Zarin v. Commissioner

Zarin v. Commissioner

Commissioner v. Tufts

Chapter 5: Assignment of Income

Lucas v. Earl

Poe v. Seaborn

Helvering v. Eubank

Blair v. Commissioner

Heim v. Fitzpatrick

Chapter 6: Deductions: Business Expenses

Welch v. Helvering

Woodward v. Commissioner

Commissioner v. Idaho Power Co.

INDOPCO, Inc. v. Commissioner

United States v. Generes

Midland Empire Packing Co. v. Commissioner

Mt. Morris Drive-In Theatre Co. v. Commissioner

Commissioner v. Flowers

United States v. Correll

Hantzis v. Commissioner

Exacto Spring Corp. v. Commissioner

Smith v. Commissioner

Commissioner v. Tellier

Gilliam v. Commissioner

Walliser v. Commissioner

Moss v. Commissioner

Liddle v. Commissioner

Chapter 7: Personal Deductions

Rolfs v. Commissioner

Ochs v. Commissioner

Chapter 8: Tax Consequences of Divorce and Intra-Family Transactions

Farid-es-Sultaneh v. Commissioner

United States v. Davis

Gould v. Gould

Faber v. Commissioner

Chapter 9: Timing of Income and Deductions: Annual Accounting and Accounting Principles

Burnet v. Sanford & Brooks

United States v. Lewis

Alice Phelan Sullivan Corp. v. United States

Chapter 10: Character of Income and Computation of Tax

Arrowsmith v. Commissioner


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