Commissioner v. Crichton

Income Tax Keyed to Freeland

• 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
• The Exclusion of Gifts and Inheritances
  • Commissioner v. Duberstein
    363 U.S. 278, 80 S. Ct.1190, 4 L. Ed. 2d 1218, 1960 U.S. 2030
  • Lyeth v. Hoey
    305 U.S. 188, 59 S. Ct. 155,83 L. Ed. 119, 1938 U.S. 1173
  • Wolder v. Commissioner
    493 F.2d 608, 1974 U.S. App. 9955, 74-1 U.S. Tax Cas. (CCH) P9266; 74-1 U.S. Tax Cas. (CCH) P12,982
• Employee Benefits
  • Herbert G. Hatt v. Commissioner
    28 T.C.M. (CCH) 1194 (1969)
• Awards
  • McDonell v. Commissioner
    26 T.C.M. (CCH) 115 (1967)
• Gain From Dealings in Property
  • Philadelphia Park Amusement Co. v. United States
    126 F. Supp. 184 (Ct. Cl. 1954)
  • 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
• Discharge of Indebteedness
  • United States v. Kirby Lumber Co
    284 U.S. 1, 52 S. Ct. 4;76 L. Ed. 131, 1931 U.S. 457
  • Zarin v. Commissioner
    916 F.2d 110,1990 U.S. App. 17775, 90-2 U.S. Tax Cas. (CCH) P50,530; 66 A.F.T.R.2d (RIA) 5679
• Damages and Related Receipts
  • Raytheon Production Corporation v. Commissioner
    144 F.2d 110, 1944 U.S. App. 2759, 44-2 U.S. Tax Cas. (CCH) P9424; 32 A.F.T.R. (P-H) 1155
• Assignment of Income
  • Lucas v. Earl
    281 U.S. 111, 50 S. Ct. 241;74 L. Ed. 731; 1930 U.S.
  • Commissioner v. Giannini
    129 F.2d 638 (9th Cir. 1942)
  • Helvering v. Horst
    311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S.
  • Blair v. Commissioner
    300 U.S. 5, 57 S. Ct. 330, 81 L. Ed. 465, 1937 U.S.
  • Estate of Stranahan v. Commissioner
    472 F.2d 867,1973 U.S. App. 73-1 U.S. Tax Cas. (CCH) P9203; 31 A.F.T.R.2d (RIA) 710
  • Salvatore v. Commissioner
    29 T.C.M. (CCH) 89 (1970)
• Income Producing Entities
  • Corliss v. Bowers
    281 U.S. 376, 50 S. Ct. 336, 74 L. Ed. 916, 1930 U.S.
  • Morrill v. United States
    228 F. Supp. 734 (D. Me. 1964)
  • Helvering v. Clifford
    309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788, 1940 U.S.
  • Commissioner v. Culbertson
    337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, 1949 U.S.
  • Overton v. Commissioner
    162 F.2d 155, 1947 U.S. App. 47-1 U.S. Tax Cas. (CCH) P9292; 47-1 U.S. Tax Cas. (CCH) P10,564
  • Johnson v. Commissioner
    78 T.C. 882 (1982)
  • Borge v. Commissioner
    405 F.2d 673, 1968 U.S. App. 69-1 U.S. Tax Cas. (CCH) P9131; 23 A.F.T.R.2d (RIA) 320
• Business Deductions
  • Welch v. Helvering
    290 U.S. 111, 54 S. Ct. 8, 78 L. Ed. 212, 1933 U.S.
  • Midland Empire Packing Co. v. Commissioner
    14 T.C. 635, 1950 U.S. Tax Ct.
  • INDOPCO, Inc. v. Commissioner
    503 U.S. 79,112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S.
  • Morton Frank v. Commission
    20 T.C. 511, 1953 U.S. Tax Ct.
  • Exacto Spring Corporation v. Commissioner
    196 F.3d 833, 1999 U.S. App. 99-2 U.S. Tax Cas. (CCH) P50,964; 84 A.F.T.R.2d (RIA) 6977
  • Harolds Club v. Commissioner
    340 F.2d 861, 1965 U.S. App. 65-1 U.S. Tax Cas. (CCH) P9198; 15 A.F.T.R.2d (RIA) 241
  • Rosenspan v. United States
    438 F.2d 905, 1971 U.S. App. 71-1 U.S. Tax Cas. (CCH) P9241; 27 A.F.T.R.2d (RIA) 707
  • Andrews v. Commissioner
    931 F.2d 132, 1991 U.S. App. 91-1 U.S. Tax Cas. (CCH) P50,211; 67 A.F.T.R.2d (RIA) 881
  • Starr
    274 F.2d 294, 1959 U.S. App. 60-1 U.S. Tax Cas. (CCH) P9191; 5 A.F.T.R.2d (RIA) 572
  • Hill v. Commissioner
    181 F.2d 906, 1950 U.S. App. 50-1 U.S. Tax Cas. (CCH) P9310; 39 A.F.T.R. (P-H) 435
  • Coughlin v. Commissioner
    203 F.2d 307, 1953 U.S. App. 53-1 U.S. Tax Cas. (CCH) P9321; 43 A.F.T.R. (P-H) 672
  • Sharp v. United States
    199 F. Supp. 743, 1961 U.S. Dist. 61-2 U.S. Tax Cas. (CCH) P9774; 8 A.F.T.R.2d (RIA) 5812
  • Simon v. Commissioner
    68 F.3d 41, 1995 U.S. App.95-2 U.S. Tax Cas. (CCH) P50,552; 76 A.F.T.R.2d (RIA) 6911
• Deductions for Profit-Making, Nonbusiness Activities
  • Higgins v. Commissioner
    312 U.S. 212, 61 S. Ct. 475, 85 L. Ed. 783, 1941 U.S.
  • Bowers v. Lumpkin
    140 F.2d 927, 1944 U.S. App. 44-1 U.S. Tax Cas. (CCH) P9200; 32 A.F.T.R. (P-H) 201
  • Surasky v. United States
    325 F.2d 191, 1963 U.S. App.63-2 U.S. Tax Cas. (CCH) P9841; 12 A.F.T.R.2d (RIA) 6005
  • Meyer J. Fleischman v. Commissioner
    45 T.C. 439, 1966 U.S. Tax Ct.
  • William C. Horrmann v. Commissioner
    17 T.C. 903, 1951 U.S. Tax Ct.
  • Lowry v. United States
    384 F. Supp. 257, 1974 U.S. Dist. 74-2 U.S. Tax Cas. (CCH) P9821; 34 A.F.T.R.2d (RIA) 6206
• Deductions Not Limited to Business or Profit-Seeking Activities
  • J. Simpson Dean v. Commissioner
    35 T.C. 1083, 1961 U.S. Tax Ct.
  • Cramer v. Commissioner
    55 T.C. 1125, 1971 U.S. Tax Ct.
• Restrictions on Deductions
  • Commissioner v. Tellier
    383 U.S. 687, 86 S. Ct. 1118, 16 L. Ed. 2d 185, 1966 U.S.
• Deductions for Individuals Only
  • Raymon Gerard v. Commissioner
    37 T.C. 826,1962 U.S. Tax Ct.
  • Sinyard v. Commissioner
    268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747
• Fundamental Timing Principles
  • Charles F. Kahler v. Commissioner
    18 T.C. 31, 1952 U.S. Tax Ct.
  • Williams v. Commissioner
    28 T.C. 1000, 1957 U.S. Tax Ct.
  • Cowden v. Commissioner
    289 F.2d 20, 1961 U.S. App. 61-1 U.S. Tax Cas. (CCH) P9382; 7 A.F.T.R.2d (RIA) 1160
  • Hornung v. Commissioner
    47 T.C. 428, 1967 U.S. Tax Ct.
  • Commissioner v. Boylston Market Ass
    131 F.2d 966, 1942 U.S. App. 42-2 U.S. Tax Cas. (CCH) P9820; 30 A.F.T.R. (P-H) 512
  • Cathcart v. Commissioner
    36 T.C.M. (CCH) 1321 (1977)
  • Vander Poel, Francis & Co., Inc. v. Commissioner
    8 T.C. 407, 1947 U.S. Tax Ct.
  • Spring City Foundry Co. v. Commissioner
    292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S.
  • North American Oil Consolidated v. Burnet
    286 U.S. 417, 52 S. Ct. 613, 76 L. Ed. 1197, 1932 U.S.
  • New Capital Hotel, Inc. v. Commissioner
    28 T.C. 706, 1957 U.S. Tax Ct.
  • Artnell Co. v. Commissioner
    400 F.2d 981, 1968 U.S. App. 68-2 U.S. Tax Cas. (CCH) P9593; 22 A.F.T.R.2d (RIA) 5590
  • Schuessler v. Commissioner
    230 F.2d 722, 1956 U.S. App. 56-1 U.S. Tax Cas. (CCH) P9368; 49 A.F.T.R. (P-H) 322
• 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
    381 F.2d 399 (Ct. Cl. 1967)
• Capital Gains and Losses
  • Mauldin v. Commissioner
    195 F.2d 714, 1952 U.S. App. 52-1 U.S. Tax Cas. (CCH) P9258; 41 A.F.T.R. (P-H) 1126
  • Malat v. Riddell
    383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966 U.S.
  • Kenan v. Commissioner
    114 F.2d 217, 1940 U.S. App. 40-2 U.S. Tax Cas. (CCH) P9635; 25 A.F.T.R. (P-H) 607
  • Galvin Hudson v. Commissioner
    20 T.C. 734, 1953 U.S. Tax Ct.
  • Hort v. Commissioner
    313 U.S. 28, 61 S. Ct. 757, 85 L. Ed. 1168, 1941 U.S.
  • Metropolitan Bldg. Co. v. Commissioner
    282 F.2d 592, 1960 U.S. App. 60-2 U.S. Tax Cas. (CCH) P9686; 6 A.F.T.R.2d (RIA) 5493
  • Arrowsmith v. Commissioner
    344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, 1952 U.S.
  • United States v. Skelly Oil Co
    394 U.S. 678, 89 S. Ct. 1379, 22 L. Ed. 2d 642, 1969 U.S.
  • Wasnok v. Commissioner
    30 T.C.M. (CCH) 39 (1971)
  • William v. McGowan
    152 F.2d 570, 1945 U.S. App. 46-1 U.S. Tax Cas. (CCH) P9120; 34 A.F.T.R. (P-H) 615
• Characterization on the Sale of Depreciable Property
  • United States v. Parker
    376 F.2d 402, 1967 U.S. App. 67-1 U.S. Tax Cas. (CCH) P9380; 19 A.F.T.R.2d (RIA) 1281
• Deductions Affected by Characterization Principles
  • Howard S. Bugbee v. Commissioner
    34 T.C.M. (CCH) 291 (1975)
  • Charles J. Haslam v. Commissioner
    33 T.C.M. (CCH) 482 (1974)
  • Pulvers v. Commissioner
    407 F.2d 838 (9th Cir. 1969)
  • Allen v. Commissioner
    16 T.C. 163, 1951 U.S. Tax Ct.
• The Interrelationship of Timing and Characterization
  • Burnet v. Logan
    283 U.S. 404, 51 S. Ct. 550, 75 L. Ed. 1143, 1931 U.S.
• Disallowance of Losses
  • McWilliams v. Commissioner
    331 U.S. 694, 67 S. Ct. 1477, 91 L. Ed. 1750, 1947 U.S.
• Nonrecognition Provisions
  • Bloomington Coca-Cola Bottling Co. v. Commissioner
    189 F.2d 14, 1951 U.S. App. 51-1 U.S. Tax Cas. (CCH) P9320; 40 A.F.T.R. (P-H) 648
  • Commissioner v. Crichton
    122 F.2d 181, 1941 U.S. App.41-2 U.S. Tax Cas. (CCH) P9638; 27 A.F.T.R. (P-H) 824
  • Leslie Co. v. Commissioner
    539 F.2d 943, 1976 U.S. App. 76-2 U.S. Tax Cas. (CCH) P9553; 38 A.F.T.R.2d (RIA) 5458
  • Harry G. Masser v. Commissioner
    30 T.C. 741, 1958 U.S. Tax Ct.
  • Clifton Inv. Co. v. Commissioner
    312 F.2d 719, 1963 U.S. App. 63-1 U.S. Tax Cas. (CCH) P9246; 11 A.F.T.R.2d (RIA) 649
• Computations
  • Klaassen v. Commissioner
    76 T.C.M. (CCH) 20