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TABLE OF CASESGriffin v. Commissioner, § 6.2Griffiths v. Helvering, § 18.3Griswold v. Connecticut, § 1.3(c)Grosshandler v. Commissioner, § 10.14Grove v. Commissioner, § 4.8Grynberg v. Commissioner, § 7.7Guardian Industries v. Commissioner,§2.16(a)Guest v. Commissioner, §§ 6.12, 9.20,21.4Guinn v. Commissioner, § 21.1(a)Guren v. Commissioner, § 6.7Haak v. United States, § 3.1(b)Hacathorn v. Commissioner, § 21.1(a)Hall, Estate of v. Commissioner, § 8.7(c)Hamilton v. Commissioner, § 3.1(b)Hamm v. Commissioner, § 9.27Harbison v. United States, §§ 8.7(c), 8.8Harding v. Commissioner, § 10.1(a)Harken v. Commissioner, § 9.1(a)Harrison v. Schaffner, § 3.1(g)Hart v. Commissioner, § 21.1(a)Haught v. Commissioner, § 10.1(a)Hay v. Commissioner, § 9.19(a)Hearde v. Commissioner, § 21.1(a)Hearst Corporation, The v. United States,§ 10.1(a)Helvering v. Bliss, § 3.3(b)Helvering v. Horst, § 3.1(g)Helvering v. National Grocery Co.,§ 10.1(a)Henslee, Collector of Internal Revenue v.Union Planters National Bank &Trust, § 8.8Henson v. Commissioner, § 21.1(a)Herman v. United States, §§ 10.1(a), 21.2Hernandez v. Commissioner, §§ 3.1(a),3.1(b)Herter v. Commissioner, §§ 18.2, 21.1(a)Hess v. Commissioner, § 21.1(a)Hewitt v. Commissioner, § 21.2Hilborn v. Commissioner, § 10.1(a)Hillsboro National Bank v. Commissioner,§ 12.4(i)Hodgdon v. Commissioner, § 9.19(d)Holliman, Jr. v. Commissioner, § 21.1(a) 686 Holy Land Foundation for Relief andDevelopment v. Ashcroft, § 10.11Hooks v. Commissioner, § 21.1(a)Hopkins v. Hopkins, § 17.4Hoskinson v. Commissioner, § 21.1(a)Howard v. Commissioner, § 3.1(a)Hubert, Estate of v. Commissioner,§§ 8.3(b), 8.7(b)Hudspeth v. United States, § 3.1(g)Hughes v. Commissioner, § 21.1(a)Humacid Co. v. Commissioner, § 4.8Hunter v. Commissioner, § 4.4(a)Hutchinson Baseball Enterprises, Inc. v.Commissioner, § 3.3(b)Ilfeld v. Hernandez, § 10.6International Reform Federation v.District Unemployment Board,§ 3.3(b)Investment Company v. Commissioner,§ 10.3(b)Irwin v. Commissioner, §§ 3.1(b), 3.6Ithaca Trust v. United States, § 11.3Ithaca Trust Co. v. United States,§§ 8.3(b), 8.8Jackson v. Commissioner, § 21.1(a)Jacobs v. United States, § 3.1(g)Jacobson v. Commissioner, § 10.1(a)Jefferson Mills v. United States, § 3.1(b)Jennings v. Commissioner, § 21.4Jennings, Estate of v. Commissioner,§11.4Jeppsen v. Commissioner, § 21.1(a)Jersig v. Commissioner, § 9.16(c)Johnson, Estate of v. United States,§§ 8.3(b), 8.7(c)Johnson v. Commissioner, §§ 9.1(a),10.1(a)Johnson v. United States, § 6.12Jones v. Commissioner, § 21.1(a)Jones v. United States, § 3.1(g)Jordan v. United States, § 6.1Judicial Watch, Inc. v. Rossotti, § 2.0Kaltreider v. Commissioner, § 2.16(a)Kamilche Company v. United States,§3.1(d)Kaplan v. Commissioner, § 10.2Kaplun v. United States, § 19.2(c)