Contents

TABLE OF CASESReddert, Estate of v. United States,§8.7(c)Reilly v. Commissioner, § 21.1(a)Rennie v. Commissioner, § 21.1(a)Rent Control Coalition for Fair Housingv. Berkeley, § 1.3(c)Rhoades v. Commissioner, § 9.2Richardson v. Commissioner,§§ 3.3(b), 6.5Richie v. American Council on GiftAnnuities, § 5.9Riggs v. Del Drago, § 8.3(a)Riley v. National Federation of the Blindof North Carolina, Inc., § 24.8Rimmer v. Commissioner, § 10.1(a)Rio Properties, Inc. v. Rio InternationalInterlink, § 21.1(b)Ritchie v. American Council on GiftAnnuities, §§ 5.9, 14.8Roberts v. Commissioner, § 21.1(a)Roberts v. United States Jaycees, § 1.3(c)Robertson v. United States, § 3.1(a)Robinette v. Helvering, § 11.4Robson v. Commissioner, § 10.1(a)Rockefeller v. Commissioner, § 10.3Rodeck v. Commissioner, § 21.1(a)Roman v. Commissioner, § 21.4Rome I Ltd. v. Commissioner, § 9.7(g)Roney, Estate of v. Commissioner, §8.3(b)Rosen v. Commissioner, § 12.4(i)Roughen v. Commissioner, § 6.0Rubin v. Commissioner, § 21.1(a)Ruddel v. Commissioner, § 3.1(b)Runyon v. McCrary, § 1.3(c)Ryan v. Commissioner, §§ 3.1(a), 3.1(b)S. C. Johnson & Son, Inc. v. Commissioner,§§ 3.1(g), 4.8Saltzman v. Commissioner, § 9.15(f)Sammons v. Commissioner, § 9.27Samuel P. Hunt Trust et. al. v. UnitedStates, § 12.1(a)Sandler v. Commissioner, §§ 4.4(a),10.1(a)Satullo v. Commissioner, § 9.7(d)Sawade, Estate of v. Commissioner, § 6.5Schachter v. Commissioner, § 9.2 689 Scheffres v. Commissioner, § 3.1(b)Schoellkopf v. United States, § 19.2(c)Schwab v. Commissioner, § 10.1(a)Secretary of State of Maryland v. JosephH. Munson Co., Inc., § 24.8Sedam v. United States, § 3.1(l)Seed v. Commissioner, § 9.16(c)Seldin v. Commissioner, § 3.1(b)Sergeant v. Commissioner, § 10.1(a)S & H, Inc. v. Commissioner, § 2.16(a)Shackelford v. Commissioner, § 21.1(a)Shapiro, Estate of v. Commissioner, § 11.4Sheffels v. United States, § 9.16(c)Shelton v. Tucker, § 1.3(c)Shepard v. Commissioner, § 21.1(a)Sheppard v. United States, §§ 4.3, 4.8Short v. Commissioner, § 21.4Sierra Club, Inc. v. Commissioner, §3.5(g)Signom v. Commissioner, §§ 3.1(a),3.1(b)Silver, Estate of v. United States, §19.2(a)Silverton v. Commissioner, § 21.1(a)Simmons v. Commissioner, § 21.1(a)Singer Company v. United States, §3.1(b)Sklar v. Commissioner, § 3.1(b)Skripak v. Commissioner, §§ 9.1(a),10.1(a)Smith, Jr. v. Commissioner, § 21.1(a)Smith v. Commissioner, § 6.6Smith v. Organization of Foster Families,§ 1.3(c)Snyder v. Commissioner, §§ 3.1(d),10.1(a), 10.14Sound Health Association v. Commissioner,§ 3.3(b)Speck v. United States, § 21.1(a)Spiegel, Estate of v. Commissioner, § 6.2St. Louis Union Trust Co. v. UnitedStates, § 1.3(a)St. Martin Evangelical Lutheran Churchv. South Dakota, § 3.4(a)Stanley v. Georgia, § 1.3(c)Stanley v. Illinois, § 1.3(c)