- Deductions for Profit-Making, Nonbusiness Activities

• Higgins v. Commissioner 312 U.S. 212, 61 S. Ct. 475, 85 L. Ed. 783, 1941 U.S.

• Bowers v. Lumpkin 140 F.2d 927, 1944 U.S. App. 44-1 U.S. Tax Cas. (CCH) P9200; 32 A.F.T.R. (P-H) 201

• Surasky v. United States 325 F.2d 191, 1963 U.S. App.63-2 U.S. Tax Cas. (CCH) P9841; 12 A.F.T.R.2d (RIA) 6005

• Meyer J. Fleischman v. Commissioner 45 T.C. 439, 1966 U.S. Tax Ct.

• William C. Horrmann v. Commissioner 17 T.C. 903, 1951 U.S. Tax Ct.

• Lowry v. United States 384 F. Supp. 257, 1974 U.S. Dist. 74-2 U.S. Tax Cas. (CCH) P9821; 34 A.F.T.R.2d (RIA) 6206