Contents

TABLE OF CASESStanley Works and Subsidiaries, The v.Commissioner, § 9.7(e)Stark v. Commissioner, §§ 9.19(a),10.1(a)Stark v. United States, § 11.4Starkey, Estate of v. United States,§8.7(a)State of South Carolina v. Baker, § 1.3(a)State Police Association of Massachusettsv. Commissioner, §§ 3.5(f), 10.2Stjernholm v. Commissioner, § 6.0Story III v. Commissioner, § 6.7Stotler v. Commissioner, § 10.1(a)Strasburg v. Commissioner, § 10.1(a)Strasser v. Commissioner, § 10.1(a)Street, Estate of v. Commissioner, § 8.3(b)Strock, Estate of v. United States, § 8.7(b)Strong v. Commissioner, § 21.1(a)Stubbs v. United States, § 3.1(b)Summers v. Commissioner, §§ 3.1(a),21.1(a)Suna v. Commissioner, § 3.1(a)Swedloff v. Commissioner, § 2?.1(a)Symington v. Commissioner, § 9.6Tallal v. Commissioner, §§ 10.1(a), 10.14Tatum v. Commissioner, § 4.8Taylor v. Commissioner, §§ 9.14, 21.1(a),21.4Taynton v. United States, § 3.1(l)Tennessee Baptist Children’s Homes, Inc.v. United States, § 3.4(a)Terre Haute First National Bank v.United States, § 8.3(b)Thoda, Estate of v. Commissioner,§ 21.1(a)Thomason v. Commissioner, §§ 10.5, 18.3Thompson v. Commissioner, § 21.1(a)Tidler v. Commissioner, § 6.12Tobjy v. Commissioner, § 18.2Todd v. Commissioner, §§ 4.5(b),10.1(a), 21.2Tranquilli v. Commissioner, § 9.14Transamerica Corporation v. UnitedStates, §§ 3.1(a), 3.1(d)Trinidad v. Sagrada Orden de Predicadoresde la Provincia del Santisimo Rosariode Filipinas, § 1.3(a) 690 Tripp v. Commissioner, §§ 3.3(b), 10.5Trompeter, Estate of v. Commissioner,§ 10.1(a)True v. United States, § 4.8Tuttle v. United States, § 17.3U.S. CB Radio Association, No. 1, Incorporatedv. Commissioner, § 23.2United Cancer Council, Incorporated v.Commissioner, § 23.1(c)United States v. American Bar Endowment,§§ 3.1(a), 3.1(l)United States v. American College ofPhysicians, § 3.5(a)United States v. Correll, § 9.15United States v. Dean, §§ 10.4(b), 11.4United States v. Freeman, § 10.14United States v. Kattar, § 8.6United States v. Knapp Brothers ShoeManufacturing Corporation, § 3.1(i)United States v. Mitchell, § 3.1(d)United States v. Parker, § 10.1(a)United States v. Proprietors of Social LawLibrary, § 3.3(b)United States v. Provident Trust Co.,§ 10.4(b)United States v. Ryerson, § 17.1United States v. Stapf, § 8.3(b)Unvert v. Commissioner, § 12.4(i)Urbauer v. Commissioner, § 3.1(b)Van Zelst v. Commissioner, § 10.1(a)Veterans of Foreign Wars, Department ofMichigan v. Commissioner, § 22.1Veterans of Foreign Wars of the UnitedStates, Department of Missouri, Inc. v.United States, § 22.1Vieselmayer v. Commissioner, § 21.1(a)Village of Schaumberg v. Citizens for aBetter Environment, § 24.8Vogler v. Commissioner, § 21.1(a)Von Tersch, Jr. v. Commissioner, § 21.1(a)Walz v. Tax Commission, § 1.3(a)Waranch v. Commissioner, § 9.19(a)Ward v. Commissioner, § 9.27Wardwell, Estate of v. Commissioner,§§ 3.1(a), 3.1(b)Warren, Estate of v. Commissioner,§8.7(b)