- Gain From Dealings in Property

• Philadelphia Park Amusement Co. v. United States 130 Ct. Cl. 166, 1954 U.S. Ct. Cl. 3,126 F. Supp.184,54-2 U.S. Tax Cas. (CCH) P9697

• Taft v. Bowers 278 U.S. 470, 49 S. Ct. 199, 73 L. Ed. 460,1929 U.S. 17

• Farid-Es-Sultaneh v. Commissioner 160 F.2d 812, 1947 U.S. App. 3403, 47-1 U.S. Tax Cas. (CCH) P9218; 35 A.F.T.R. (P-H) 1049

• International Freighting Corporation, Inc. v. Commissioner 135 F.2d 310,1943 U.S. App. 3268, 43-1 U.S. Tax Cas. (CCH) P9334; 30 A.F.T.R. (P-H) 1433

• Crane v. Commissioner 331 U.S.1, 67 S. Ct.1047, 91 L.Ed.1301,1947 U.S.3021

• Commissioner v. Tufts 461 U.S.300,103 S. Ct.1826,75 L. Ed. 2d 863,1983 U.S. 27