- How Ineluctable is the integrity of the Taxable Year?

• United States v. Lewis 340 U.S. 590, 71 S. Ct. 522, 95 L. Ed. 560, 1951 U.S.

• Van Cleave v. United States 718 F.2d 193, 1983 U.S. App. 83-2 U.S. Tax Cas. (CCH) P9620; 52 A.F.T.R.2d (RIA) 6071

• Alice Phelan Sullivan Corp. v. United States 180 Ct. Cl. 659, 381 F.2d 399, 1967 U.S. Ct. Cl. 67-2 U.S. Tax Cas. (CCH) P9570