Contents

TABLE OF CASESKellner v. Commissioner, § 21.1(a)Kentucky Bar Foundation, Inc. v. Commissioner,§ 3.3(b)Kingsrow Enterprises, Inc. v. Metromedia,Inc., § 6.6Kinsey v. Commissioner, § 3.1(g)Klavan v. Commissioner, §§ 3.1(d),10.1(a), 10.14Kleinau v. Commissioner, § 21.1(a)Knott v. Commissioner, § 9.19(a)Koftinow v. Commissioner, § 9.1(a)Krapf, Jr. v. United States, § 10.1(a)Kuhl v. Commissioner, § 21.1(a)LaGarde v. Commissioner, §§ 6.0, 9.16(c)La Meres, Estate of v. Commissioner,§3.1(a)Lamphere v. Commissioner, § 21.4Larson v. Valente, § 1.3(c)Lattin v. Commissioner, § 21.1(a)Lawn v. Commissioner, § 21.1(a)Lawrence v. Commissioner, § 21.1(a)Leila G. Newhall Trust v. Commissioner,§ 12.7Leonard Pipeline Contractors v.Commissioner, § 10.1(a)Leitner v. Commissioner, § 21.1(a)Levine v. Commissioner, § 9.14Lindberg v. United States, § 10.1(a)Lindsley v. Commissioner, § 4.4(a)Lingham v. Commissioner, § 21.1(a)Lingham-Pritchard v. Commissioner,§ 21.1(a)Lio v. Commissioner, §§ 9.1(a), 10.1(a)Lippmann v. Commissioner, § 6.7Lockett, Estate of v. Commissioner, § 8.8Logan v. Commissioner, § 9.18Lombardo v. Commissioner, § 3.1(b)Londen v. Commissioner, § 6.5Losch v. Commissioner, § 10.1(a)Lucky Stores v. Commissioner,§§ 9.3(a), 9.3(c)Lussy v. Commissioner, § 21.1(a)MacMichael v. Commissioner, § 9.16(c)Magnin, Estate of v. Commissioner,§ 10.1(a)Magnolia Development Corporation v.Commissioner, § 4.8 687 Majeske v. Commissioner, § 21.1(a)Mann v. Commissioner, § 6.0Manning v. Commissioner,§§ 10.1(a), 21.1(a)Marine, Estate of v. Commissioner, § 8.8Marquis v. Commissioner, § 3.1(a)Martin v. Commissioner, § 21.1(a)Martin v. Machiz, § 4.8Mast v. Commissioner, § 10.1(a)May v. Commissioner, § 2.5(a)McAllister, Estate of v. Commissioner,§ 19.4(a)McCall v. United States, § 6.5McCann v. Commissioner, § 21.1(a)McCarthy v. United States, § 6.2McConnell v. Commissioner, § 21.1(a)McCord v. Commissioner, §§ 9.24,10.1(a)McGlotten v. Connally, § 1.3(a)McKinley v. Commissioner, § 21.1(a)McLaughlin v. Commissioner, § 3.1(a)McLendon, Estate of v. Commissioner,§11.4McLennan v. United States, §§ 3.1(a),9.7(h)McMillan v. Commissioner, § 3.1(b)Mellon v. Commissioner, § 6.0Merchants Bank of Boston, Executor v.Commissioner, § 8.8Metzger, Estate of v. Commissioner, § 6.2Meyer v. Nebraska, § 1.3(c)Miami Beach First National Bank v.United States, § 11.4Miller v. Internal Revenue Service,§3.1(a)Minnesota Tea Company v. Helvering,§ 18.3Mitchell, Estate of v. Commissioner,§ 10.1(a)Mobley v. Commissioner, § 10.14Moffet v. Commissioner, § 11.4Mohiuddin v. Commissioner, § 21.1(a)Moore v. East Cleveland, § 1.3(c)Morgan Guaranty Trust Company v.United States, § 3.1(g)Morrison v. Commissioner, § 6.5