CitationFrank v. Commissioner, 20 T.C. 511, 1953 U.S. Tax Ct. LEXIS 128 (T.C. 1953) Brief Fact Summary. Petitioners incurred travel…
CitationIndopco, Inc. v. Comm’r, 503 U.S. 79, 112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S. LEXIS 1374,…
CitationMidland Empire Packing Co. v. Commissioner, 14 T.C. 635, 1950 U.S. Tax Ct. LEXIS 221 (T.C. 1950) Brief Fact Summary.…
CitationBorge v. Comm’r, 405 F.2d 673, 1968 U.S. App. LEXIS 4452, 69-1 U.S. Tax Cas. (CCH) P9131, 23 A.F.T.R.2d (RIA)…
CitationJohnson v. Commissioner, 78 T.C. 882, 1982 U.S. Tax Ct. LEXIS 91, 78 T.C. No. 62 (T.C. June 7, 1982)…
CitationOverton v. Commissioner, 162 F.2d 155, 1947 U.S. App. LEXIS 3372, 47-1 U.S. Tax Cas. (CCH) P9292, 47-1 U.S. Tax…
CitationComm’r v. Culbertson, 337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, 1949 U.S. LEXIS 3078, 49-1 U.S.…
CitationHelvering v. Clifford, 309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788, 1940 U.S. LEXIS 1252, 40-1 U.S.…
CitationEstate of Stranahan v. Commissioner, 472 F.2d 867, 1973 U.S. App. LEXIS 11874, 73-1 U.S. Tax Cas. (CCH) P9203, 31…
CitationHelvering v. Horst, 311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S. LEXIS 1228, 40-2 U.S.…