Contents

TABLE OF CASESBrown v. Commissioner, §§ 3.1(a),21.1(a), 21.4Brown v. Socialist Workers ’74 CampaignCommittee, § 1.3(c)Browning v. Commissioner, § 9.19(a)Buckley v. Valeo, § 1.3(c)Buder v. United States, § 3.3(b)Buffalo Tool & Die Manufacturing Co. v.Commissioner, § 10.1(a)Bullard, Estate of v. Commissioner,§9.19(c)Burdick, Estate of v. Commissioner,§8.7(b)Burke v. United States, §§ 3.1(a), 8.3(b)Burner v. Harmel, § 3.1(d)Burnet v. Sanford & Brooks Co., § 2.17Burrell v. Commissioner, § 21.1(a)Bushey v. Commissioner, § 21.1(a)Callahan v. Commissioner, § 21.1(a)Campbell v. Prothro, § 4.2Camps Newfound/Owatonna, Inc. v.Town of Harrison, Maine et al., § 1.2Carey v. Population Services Intl, § 1.3(c)Carrie A. Maxwell Trust, PasadenaMethodist Foundation, Inc. v. Commissioner,§ 3.3(b)Carrington v. Commissioner, § 4.8Carter v. United States, §§ 3.1(a), 11.4Cassidy, Estate of v. Commissioner,§ 15.2(a)Cavalaris v. Commissioner, §§ 9.15(b),9.15(c), 9.15(d), 9.15(e), 9.16(a),9.16(b), 9.16(c), 21.4Chandler v. Commissioner, § 21.1(a)Channing v. United States, §§ 3.1(a),3.1(b)Chapman v. Commissioner, § 3.4(a)Charleston Chair Co. v. United States,§3.3(b)Chase v. Commissioner, § 6.13Cheh v. Commissioner, § 21.1(a)Chester v. Commissioner, § 21.1(a)Chiu v. Commissioner, § 9.2Chou v. Commissioner, § 10.1(a)Christensen v. Commissioner, § 6.0Chronicle Publishing Co. v. Commissioner,§ 7.18(a) 684 Citizens & Southern National Bank ofSouth Carolina v. United States,§3.1(a)Clark v. Commissioner, § 9.14Cleveland Board of Education v. LaFleur,§ 1.3(c)Clopton, Estate of v. Commissioner,§8.7(a)CMEM, Incorporated v. Commissioner,§ 21.1(a)Cogan v. Commissioner, § 3.1(b)Cohan v. Commissioner, §§ 21.1(a), 21.4Coit v. Green, § 1.3(a)Commissioner v. Bosch, Estate of,§8.7(b)Commissioner v. Bradley, § 6.4Commissioner v. Duberstein, §§ 3.1(a),3.1(l)Commissioner v. Glenshaw Glass Company,§§ 2.2, 2.14, 2.14(d)Commissioner v. Hubert, Estate of,§8.3(b)Commissioner v. LoBue, § 3.1(a)Commissioner v. North American BondTrust, § 12.1(b)Commissioner v. Peterman, § 9.20Commissioner v. Proctor, § 9.27Commissioner v. Robertson’s Estate, § 8.8Commissioner v. Sternberger, Estate of,§11.4Commissioner v. Tufts, § 9.20Considine v. Commissioner, § 3.1(b)Continental Illinois National Bank andTrust Co. v. United States, § 8.7(a)Continental Illinois National Bank andTrust Company of Chicago v. UnitedStates, § 19.2(c)Cook v. Commissioner, § 3.1(a)Cooley v. Commissioner, § 10.1(a)Coomes v. Commissioner, § 21.1(a)Cooper v. Commissioner, § 21.1(a)Corn Products Refining Co. v. Commissioner,§ 2.16(a)Cousins v. Wigoda, § 1.3(c)Crane v. Commissioner, § 9.20Crestar Bank v. Internal Revenue Service,§ 8.3(b)