- Fundamental Timing Principles

Charles F. Kahler v. Commissioner 18 T.C. 31, 1952 U.S. Tax Ct.
Williams v. Commissioner 28 T.C. 1000, 1957 U.S. Tax Ct.
Cowden v. Commissioner 289 F.2d 20, 1961 U.S. App. 61-1 U.S. Tax Cas. (CCH) P9382; 7 A.F.T.R.2d (RIA) 1160
Hornung v. Commissioner 47 T.C. 428, 1967 U.S. Tax Ct.
Commissioner v. Boylston Market Ass 131 F.2d 966, 1942 U.S. App. 42-2 U.S. Tax Cas. (CCH) P9820; 30 A.F.T.R. (P-H) 512
Cathcart v. Commissioner T.C. Memo 1977-328; 1977 Tax Ct. Memo 36 T.C.M. (CCH) 1321; T.C.M. (RIA) 770328
Vander Poel, Francis & Co., Inc. v. Commissioner 8 T.C. 407, 1947 U.S. Tax Ct.
Spring City Foundry Co. v. Commissioner 292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S.
North American Oil Consolidated v. Burnet 286 U.S. 417, 52 S. Ct. 613, 76 L. Ed. 1197, 1932 U.S.
New Capital Hotel, Inc. v. Commissioner 28 T.C. 706, 1957 U.S. Tax Ct.
Artnell Co. v. Commissioner 400 F.2d 981, 1968 U.S. App. 68-2 U.S. Tax Cas. (CCH) P9593; 22 A.F.T.R.2d (RIA) 5590
Schuessler v. Commissioner 230 F.2d 722, 1956 U.S. App. 56-1 U.S. Tax Cas. (CCH) P9368; 49 A.F.T.R. (P-H) 322

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