Contents

Table of CasesAbood v. Detroit Board of Education,§1.3(c)Addis v. Commissioner, 17.6(a) § 21.1(b)Akers v. Commissioner, §§ 10.1(a),21.1(a)Albergottie v. Commissioner, § 21.1(a)Aldea v. Commissioner, § 21.4Alioto v. Commissioner, § 6.12Alisobhani v. Commissioner, § 18.2Allen v. Commissioner, §§ 3.1(d), 10.14Allis-Chalmers ManufacturingCompany v. United States, § 8.3(b)Alman v. Commissioner, §§ 3.1(a), 3.1(l)Alston v. United States, § 8.3(b)American Bible Society v. Ritchie, § 14.8American Council on Gift Annuities v.Ritchie, § 14.8American Guidance Foundation, Inc. v.United States, § 3.4(a)American Party v. White, § 1.3(c)Anderson, Jr. v. Commissioner, § 21.1(a)Andrus v. Burnet, § 6.7Angell v. Commissioner, §§ 9.1(a), 10.14Anselmo v. Commissioner, §§ 9.1(a), 9.2,10.1(a)Arbini v. Commissioner, § 10.1(a)Arbor Towers Associates v. Commissioner,§ 10.1(a)Arceneaux v. Commissioner, § 3.1(b)Atkinson, Estate of v. Commissioner,§§ 8.7(c), 12.1(a), 12.2(b), 12.2(e),12.3(a), 12.3(e)Babilonia v. Commissioner, § 3.1(b)Ballantine v. Tomlinson, § 8.3(b)Bass v. Commissioner, § 3.1(a)Baxter v. Commissioner, § 21.1(a)Beaver v. Commissioner, § 10.14Behrend v. United States, § 4.8Beidenharn Realty Company v. UnitedStates, § 2.16(a) 683 Belcher, Estate of v. Commissioner, § 6.2Bennett, Estate of v. Commissioner,§8.7(a)Biagiotti v. Commissioner, § 9.1(a)Bialo v. Commissioner, § 9.9Biedenharn Realty Co. v. United States, §2.16(a)Bilingual Montessori School of Paris, Inc.v. Commissioner, § 18.2Bixby v. Commissioner, § 3.7Blackford, Estate of v. Commissioner,§ 15.2(a)Blake v. Commissioner, §§ 3.1(b), 4.8Blessitt v. Commissioner, § 21.1(a)Bloom v. Commissioner, § 21.1(a)Blunt v. Commissioner, § 21.1(a)Bob Jones University v. United States,§3.3(b)Boeshore v. Commissioner, § 8.3(b)Bogardus v. Commissioner, § 3.1(b)Bond v. Commissioner, § 21.2Bond v. United States, § 3.1(d)Bonner v. City of Pritchard, § 8.3(b)Boser v. Commissioner, § 9.15(e)Bowman v. Commissioner, § 10.3Bradford, Estate of v. Commissioner,§8.3(a)Bradford v. Commissioner, § 10.14Bradley v. Commissioner, § 21.1(a)Bragg v. Commissioner, § 10.1(a)Braswell v. Commissioner, §§ 10.12,10.14Briggs v. Commissioner, § 10.4(b)Brigham v. Commissioner, § 10.1(a)Brigs v. Commissioner, § 10.3(b)Brinley v. Commissioner, § 3.1(a)Broad v. Commissioner, § 10.1(a)Brotman v. Commissioner, §§ 3.1(a),3.1(b)Brotzler v. Commissioner, § 6.12