Main Body

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


Terms of Service :: About CALI