- Gross Income: The scope of Section 61

• Cesarini v. United States 296 F. Supp. 3, 1969 U.S. Dist. 69-1 U.S. Tax Cas. (CCH) P9270; 23 A.F.T.R.2d (RIA) 997

• Old Colony Trust Co. v. Commissioner 279 U.S. 716, 49 S. Ct. 499,73 L. Ed. 918, 1929 U.S.

• Commissioner v. Glenshaw Glass Co 348 U.S. 426, 75 S. Ct. 473, 99 L. Ed. 483, 1955 U.S.

• Charley v. Commissioner 91 F.3d 72,1996 U.S. App. 18248, 96-2 U.S. Tax Cas. (CCH) P50,399; 78 A.F.T.R.2d (RIA) 5694

• Helvering v. Independent Life Ins. Co 292 U.S. 371,54 S. Ct. 758, 78 L. Ed. 1311, 1934 U.S.715

• Dean v. Commissioner 187 F.2d 1019, 1951 U.S. App. 3961,51-1 U.S. Tax Cas. (CCH) P9237; 40 A.F.T.R. (P-H) 352