Contents

TABLE OF CASESCrosby Valve & Gage Company v. Commissioner,§§ 3.1(a), 3.1(i)Daniel v. Commissioner, § 21.4Danz v. Commissioner, § 10.3D’Arcangelo v. Commissioner, § 21.2Dave Investment Company v. Commissioner,§ 3.1(i)David v. Commissioner, § 21.1(a)Davidson v. Commissioner, § 3.3(b)Davis v. Commissioner, §§ 3.1(a), 21.1(a)Davis v. United States, §§ 3.1(a), 10.3,10.5Dayton v. Commissioner, § 10.4(a)DeJong v. Commissioner, §§ 3.1(a),3.1(b), 3.1(l)Delbridge v. United States, § 8.8Democratic Party v. Wisconsin, § 1.3(c)Denbigh, Estate of v. Commissioner,§11.4Dennis v. United States, § 10.1(a)DeVine v. Commissioner, § 21.1(a)DiCarlo v. Commissioner, § 21.1(a)DiSalle v. Commissioner, § 21.1(a)Dodge, Jr. v. Commissioner, § 6.12Doherty v. Commissioner, § 10.1(a)Dolese v. Commissioner, § 10.10Donelan v. Commissioner, § 21.1(a)Dorris v. Commissioner, § 21.4Douglas v. Commissioner, §§ 3.1(a), 6.12Dowell v. United States, § 3.1(l)Droz v. Commissioner, § 10.1(a)Dubin v. Commissioner, § 9.2Duffy v. Birmingham, § 1.3(a)Duval v. Commissioner, § 4.4(b)Dyer v. Commissioner, § 6.12Ebben v. Commissioner, §§ 9.19(b), 9.20Edwards v. Commissioner, § 3.1(b)Edwards v. Phillips, §§ 19.2(b), 19.2(c)Ehrhart v. Commissioner, § 3.1(b)885 Investment Co. v. Commissioner,§10.4(b)Ellington v. Commissioner, § 21.1(a)Ellis First National Bank of Bradenton v.United States, § 15.2(a)Engel v. Commissioner, §§ 10.1(a), 10.14Erhart v. Commissioner, § 3.1(b)ErSelcuk v. Commissioner, § 18.2 685 Fair v. Commissioner, §§ 9.19(a),9.19(d), 10.1(a), 21.2Fausner v. Commissioner, § 3.1(a)Feinstein v. Commissioner, § 21.1(a)Feistman v. Commissioner, § 3.1(b)Ferguson v. Commissioner, §§ 3.1(g), 6.5Ferman v. Commissioner, § 10.1(a)Ferrell v. Commissioner, § 9.1(a)First National Bank of Omaha v.Commissioner, § 10.9First Trust Company of St. Paul StateBank v. Reynolds, § 8.8Flanagan v. United States, § 8.7(b)Fling v. Commissioner, § 21.1(a)Forster v. Commissioner, § 21.1(a)Foster v. Commissioner, § 21.1(a)Fox v. Commissioner, § 4.8Frates v. Commissioner, § 9.1(a)Freeland v. Commissioner, § 9.20Frick v. Commissioner, § 21.1(a)Friedman v. Commissioner, § 4.8Froh v. Commissioner, § 11.4Fund for Anonymous Gifts, The v.United States, § 3.1(f)Gajewski v. Commissioner, § 10.14Gallentine v. Commissioner, § 21.1(a)Gardner v. Commissioner, § 21.1(a)Gettings v. Commissioner, § 21.1(a)Global Relief Foundation, Inc. v. O’Neill,§ 10.11Glynn v. Commissioner, § 6.0Goldman v. Commissioner, § 10.1(a)Goldstein v. Commissioner, § 10.1(a)Goodwin v. United States, § 3.1(a)Gookin v. United States, § 3.1(a)Granan v. Commissioner, § 6.3Grant v. Commissioner, §§ 9.14, 10.14Graves v. Commissioner, § 3.1(b)Great Northern Nekoosa Corporation andSubsidiaries v. United States, § 9.7(a)Green v. Connally, § 1.3(a)Greene v. United States, §§ 3.1(g), 4.3,4.8, 9.11, 9.23, 15.3Greer v. Commissioner, § 6.5Greer v. United States, § 8.8Gregory, Estate of v. Commissioner,§ 12.4(a)