Citation17 T.C. 903, 1951 U.S. Tax Ct. Brief Fact Summary. Petitioner inherited a house from his mother. He redecorated the…
CitationFleischman v. Commissioner, 45 T.C. 439, 1966 U.S. Tax Ct. LEXIS 140 (T.C. 1966) Brief Fact Summary. Petitioner and his…
CitationSurasky v. United States, 325 F.2d 191, 1963 U.S. App. LEXIS 3571, 63-2 U.S. Tax Cas. (CCH) P9841, 12 A.F.T.R.2d…
CitationBowers v. Lumpkin, 140 F.2d 927, 1944 U.S. App. LEXIS 4080, 44-1 U.S. Tax Cas. (CCH) P9200, 32 A.F.T.R. (P-H)…
CitationSharp v. United States, 191 U.S. 341, 24 S. Ct. 114, 48 L. Ed. 211, 1903 U.S. LEXIS 1455 (U.S.…
CitationCoughlin v. Commissioner, 203 F.2d 307, 1953 U.S. App. LEXIS 4186, 53-1 U.S. Tax Cas. (CCH) P9321, 43 A.F.T.R. (P-H)…
CitationEstate of Starr v. Commissioner, 274 F.2d 294, 1959 U.S. App. LEXIS 2808, 60-1 U.S. Tax Cas. (CCH) P9191, 5…
CitationAndrews v. Commissioner, 931 F.2d 132, 1991 U.S. App. LEXIS 7117, 91-1 U.S. Tax Cas. (CCH) P50,211, 67 A.F.T.R.2d (RIA)…
CitationRosenspan v. United States, 438 F.2d 905, 1971 U.S. App. LEXIS 11774, 71-1 U.S. Tax Cas. (CCH) P9241, 27 A.F.T.R.2d…
CitationExacto Spring Corp. v. Comm’r, 196 F.3d 833, 1999 U.S. App. LEXIS 29988, 99-2 U.S. Tax Cas. (CCH) P50,964, 84…