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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Basic Income Tax by William P. Kratzke is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License, except where otherwise noted.


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