User:Legalskeptic/sandbox/Taxbox

Hi, I'm legalskeptic. You've stumbled across part of my sandbox. Please feel free to use this sortable table as a reference for editing and wikifying tax law articles, as I've been doing. You can even add information to it if you want. However, please do not remove anything or add/delete any columns without asking me.

Case	Court	I.R.C. Sections	Keywords	Infobox	Caselaw Source	Orphan	Stub
Adams v. United States	Court of Claims	61; 119	-	Yes	Yes	No	No
Alderson v. Commissioner	Court of Appeals	1031; 1002	Like-kind exchange	Yes	Yes	No	No
Amend v. Commissioner	Tax Court	-	Constructive receipt; Realization (tax)	Yes	Yes	No	No
American Automobile Ass'n v. United States	Supreme Court	41; 455	-	Yes	Yes	No	No
Arkansas Best Corp. v. Commissioner	Supreme Court	1221	capital gain	Yes	Yes	No	No
Arrowsmith v. Commissioner	Supreme Court	-	Business expense	Yes	Yes	No	No
Artnell Company v. Commissioner	Court of Appeals	-	Accrual method	Yes	Yes	No	Yes
Bob Jones University v. United States	Supreme Court	170; 501	-	Yes	Yes	No	No
Bogardus v. Commissioner	Supreme Court	102	Gift	Yes	Yes	No	No
Bowers v. Kerbaugh-Empire Co.	Supreme Court	-	Diminution of loss	Yes	Yes	No	Yes
Brushaber v. Union Pacific Railroad Co.	Supreme Court	Sixteenth Amendment	-	Yes	Yes	No	No
Burnet v. Sanford & Brooks Co.	Supreme Court	-	-	Yes	Yes	No	Yes
Cammarano v. United States	Supreme Court	170 (23 of 1939 code)	Business expense	Yes	Yes	No	Yes
Carpenter v. Commissioner	Tax Court	165	Casualty loss	Yes	Yes	No	No
Cesarini v. United States	District Court	61; 1221	Realization (tax)	Yes	Yes	No	No
Commissioner v. Banks	Supreme Court	62	-	Yes	Yes	No	No
Commissioner v. Duberstein	Supreme Court	102	Gift	Yes	Yes	No	Yes
Commissioner v. First Security Bank of Utah, N.A.	Supreme Court	482	gross income	Yes	Yes	No	Yes
Commissioner v. Flowers	Supreme Court	162	Business expense	Yes	Yes	No	No
Commissioner v. Glenshaw Glass Co.	Supreme Court	61	Realization (tax)	Yes	Yes	No	No
Commissioner v. Groetzinger	Supreme Court	162	Business expense	Yes	Yes	No	No
Commissioner v. Idaho Power Co.	Supreme Court	167; 263	Capital asset	Yes	Yes	No	No
Commissioner v. Indianapolis Power & Light Co.	Supreme Court	-	-	Yes	Yes	No	No
Commissioner v. Kowalski	Supreme Court	119	-	Yes	Yes	No	No
Commissioner v. LoBue	Supreme Court	102	Gift	Yes	Yes	No	No
Commissioner v. Soliman	Supreme Court	280A	-	Yes	Yes	No	Yes
Commissioner v. Tufts	Supreme Court	1001	-	Yes	Yes	No	No
Commissioner v. Wilcox	Supreme Court	22 (old code)	Taxation of illegal income in the United States	Yes	Yes	No	Yes
Cowden v. Commissioner	Court of Appeals	-	Constructive receipt; Doctrine of cash equivalence	Yes	Yes	No	No
Corn Products Refining Co. v. Commissioner	Supreme Court	1221	-	Yes	Yes	No	No
Cottage Savings Ass'n v. Commissioner	Supreme Court	1001(a)	Realization (tax)	Yes	Yes	No	No
Crane v. Commissioner	Supreme Court	-	-	Yes	Yes	No	No
Davis v. Commissioner	Tax Court	1221	-	Yes	Yes	Yes	No
Davis v. Commissioner (constructive receipt)	Tax Court	-	Constructive receipt	Yes	Yes	No	No
Davis v. United States (1990)	Supreme Court	170	Charitable contribution deduction	Yes	Yes	No	No
Druker v. Commissioner of Internal Revenue	Court of Appeals	14th Amendment	-	Yes	Yes	No	Yes
Early v. Commissioner	Court of Appeals	273	-	Yes	Yes	Yes	No
Eisner v. Macomber	Supreme Court	-	-	Yes	Yes	No	No
Estate of Rockefeller v. Commissioner	Court of Appeals	162	Business expense	Yes	Yes	No	Yes
Fairfield Plaza, Inc. v. Commissioner	Tax Court	-	return of capital	Yes	Unnecessary	Yes	No
Flamingo Resort, Inc. v. United States	Court of Appeals	-	-	Yes	Yes	No	No
Flora v. United States	Supreme Court	-	-	Yes	Yes	No	No
Gregory v. Helvering	Supreme Court	-	-	Yes	Yes	No	No
Grynberg v. Commissioner	Tax Court	162; 446	-	Yes	Unnecessary	No	No
Haverly v. United States	Court of Appeals	61; 170	-	Yes	Yes	Yes	Yes
Helvering v. Bruun	Supreme Court	-	Realization (tax)	Yes	Yes	No	No
Helvering v. Horst	Supreme Court	-	Assignment of income doctrine	Yes	Yes	No	No
Hernandez v. Commissioner	Supreme Court	170	Charitable contribution deduction	Yes	Yes	No	No
Hornung v. Commissioner	Tax Court	-	-	Yes	Yes	No	No
Inaja Land Co. v. Commissioner	Tax Court	61	-	Yes	Unnecessary	Yes	No
INDOPCO, Inc. v. Commissioner	Supreme Court	162	Business expense	Yes	Yes	No	No
Irwin v. Gavit	Supreme Court	-	-	Yes	Yes	No	No
James v. Dravo Contracting Co.	Supreme Court	-	-	Yes	Yes	No	No
James v. United States (1961)	Supreme Court	61	Taxation of illegal income in the United States	Yes	Yes	No	No
Jenkins v. Commissioner	Tax Court	162	Business expense	Yes	Yes	No	No
Jordan Marsh Co. v. Commissioner	Court of Appeals	112	Like-kind exchange	Yes	Yes	Yes	No
Knetsch v. United States	Supreme Court	163	-	Yes	Yes	No	Yes
Knight v. Commissioner	Supreme Court	-	-	Yes	Yes	No	Yes
Lohrke v. Commissioner	Tax Court	-	-	Yes	Yes	Yes	No
Long-Term Capital Holdings v. United States	District Court	-	Step transaction doctrine	Yes	Yes	No	Yes
Lucas v. Earl	Supreme Court	-	Assignment of income doctrine	Yes	Yes	No	No
Lyeth v. Hoey	Supreme Court	-	-	Yes	Yes	No	No
Mazzei v. Commissioner	Tax Court	165	-	Yes	Yes	Yes	No
Midland Empire Packing Co. v. Commissioner	Tax Court	23	-	Yes	Yes	No	No
Miller v. Commissioner	Court of Appeals	165	Casualty loss	Yes	Yes	No	No
Mt. Morris Drive-in Theatre Co. v. Commissioner	Tax Court	-	Business expense	Yes	Yes	Yes	No
Murphy v. IRS	Court of Appeals	104, 61	-	Yes	Yes	No	No
North American Oil Consolidated v. Burnet	Supreme Court	-	claim of right doctrine	Yes	Yes	No	No
O'Donnabhain v. Commissioner	Tax Court	-	-	Yes	Yes	No	No
Old Colony Trust Co. v. Commissioner	Supreme Court	61	-	Yes	Yes	No	No
Olk v. United States	Court of Appeals	61	-	Yes	Yes	No	No
Pevsner v. Commissioner	Court of Appeals	162; 262	Business expense	Yes	Yes	No	No
Philadelphia Park Amusement Co. v. United States	Court of Claims	1012	Cost basis; fair market value	Yes	Yes	No	No
Poe v. Seaborn	Supreme Court	-	assignment of income doctrine	Yes	Yes	No	Yes
Poyner v. Commissioner	Court of Appeals	102	Gift	Yes	Yes	No	Yes
Raytheon Production Corp. v. Commissioner	Court of Appeals	-	Good will, return of capital	Yes	Yes	Yes	No
Regan v. Taxation with Representation of Washington	Supreme Court	501, 170	-	Yes	Yes	No	No
Robertson v. United States	Supreme Court	107, 22 (old code?)	Contests	Yes	Yes	No	Yes
Salvatore v. Commissioner	Tax Court	-	Assignment of income doctrine	Yes	Yes	No	No
Schlude v. Commissioner	Supreme Court	446	Accrual method; Matching principle	Yes	Yes	No	No
Sibla v. Commissioner	Court of Appeals	162	Business expense	Yes	Yes	Yes	No
Simon v. Commissioner	Court of Appeals	-	-	Yes	Yes	Yes	No
Smith v. Commissioner	Board of Tax Appeals	-	-	Yes	Unnecessary	Yes	No
South Carolina v. Baker	Supreme Court	TEFRA	-	Yes	Yes	No	Yes
Stanton v. Baltic Mining Co.	Supreme Court	Sixteenth Amendment	-	Yes	Yes	No	No
Stanton v. United States	Court of Appeals	-	-	Yes	Yes	Yes	No
Stratton's Independence, Ltd. v. Howbert	Supreme Court	-	-	Yes	Yes	No	No
Taft v. Bowers	Supreme Court	-	-	Yes	Yes	No	Yes
Teschner v. Commissioner	Tax Court	-	-	Yes	Yes	Yes	No
Thor Power Tool Co. v. Commissioner	Supreme Court	-	Lower of cost or market	Yes	Yes	No	No
Towne v. Eisner	Supreme Court	-	-	Yes	Yes	No	Yes
Turner v. Commissioner	Tax Court	-	Lottery	Yes	Yes	Yes	No
United States v. Cleveland Indians Baseball Co.	Supreme Court	3111, 3301	-	Yes	Yes	No	No
United States v. Correll	Supreme Court	162	Business expense	Yes	Yes	No	No
United States v. Davis (1962)	Supreme Court	1041	-	Yes	Yes	No	No
United States v. Drescher	Court of Appeals	-	-	Yes	Yes	No	Yes
United States v. General Dynamics Corp.	Supreme Court	-	-	Yes	Yes	No	No
United States v. Gilmore	Supreme Court	262	-	Yes	Yes	No	No
United States v. Gotcher	Court of Appeals	61	-	Yes	Yes	No	No
United States v. Harris (tax case)	Court of Appeals	-	Gift	Yes	Yes	No	No
United States v. Kaiser	Supreme Court	102	Gift	Yes	Yes	No	No
United States v. Kirby Lumber Co.	Supreme Court	213	-	Yes	Yes	No	No
United States v. Phellis	Supreme Court	-	-	Yes	Yes	No	Yes
United States v. Stewart (1940)	Supreme Court	-	-	Yes	Yes	No	Yes
Veit v. Commissioner	Tax Court	-	Constructive receipt	Yes	Yes	No	No
Vitale v. Commissioner	Tax Court	162	Business expense	Yes	Yes	Yes	No
Warren Jones Co. v. Commissioner	Court of Appeals	1001, 453	Realization (tax)	Yes	Yes	Yes	No
Washburn v. Commissioner	Tax Court	-	Gift	Yes	Yes	Yes	No
Welch v. Helvering	Supreme Court	162	Business expense	Yes	Yes	No	Yes
Wills v. Commissioner	Court of Appeals	-	-	Yes	Yes	Yes	No
Zaninovich v. Commissioner	Court of Appeals	-	-	Yes	Yes	No	No
Zarin v. Commissioner	Court of Appeals	61	Cancellation of debt	Yes	Yes	No	No