- Deductions Affected by Characterization Principles

• Howard S. Bugbee v. Commissioner T.C. Memo 1975-45; 1975 Tax Ct. Memo 34 T.C.M. (CCH) 291; T.C.M. (RIA) 750045

• Charles J. Haslam v. Commissioner T.C. Memo 1974-97; 1974 Tax Ct. Memo 33 T.C.M. (CCH) 482; T.C.M. (RIA) 74097

• Pulvers v. Commissioner 4 07 F.2d 838, 1969 U.S. App. 69-1 U.S. Tax Cas. (CCH) P9222; 23 A.F.T.R.2d (RIA) 678

• Allen v. Commissioner 16 T.C. 163, 1951 U.S. Tax Ct.