| Ainsley Corporation v. Commissioner,
T.C. Memo 1963-183 |
| Bryant v. Commisioner, T.C. Memo 1982-169 |
| Byrum v. Commisioner, 58 T.C 731 |
| Camenisch v. Commissioner, T.C. Memo 1973-25 |
| Cameron W. Bommer Revocable Trust v. Commissioner, T.C. Memo 1997-380 |
| Campbell v. Commissioner, KTC 1991-99 (8th Cir. 1991) |
| Campbell v. Commissioner, T.C. Memo 1990-162 |
| Capital City Excavating Co. v. Commissioner, T.C. Memo 1984-193 |
| Carr v. Commissioner, T.C. Memo 1985-19 |
| Carroll v. Commissioner, T.C. Memo 1981-553 |
| Cassetta v. Commissioner, T.C. Memo 1979-384 |
| Chamberlin v. Commissioner, 32 T.C. 1098 |
| Champion v. Commissioner, T.C. Memo 1960-51 |
| Church v. United States, KTC 2000-52 (W.D.Tex. 2000) |
| Clayton v. Commissioner, T.C. Memo 1981-433 |
| Cloward v. Commissioner, T.C. Memo 1986-345 |
| Collins v. Commissioner, 46 T.C. 461 |
| Concord Control, Inc. v. Commissioner, 78 T.C. 742 |
| Conole v. Commissioner, T.C. Memo 1971-111 |
| Conroy v. Commissioner, T.C. Memo 1958-6 |
| Continental Illinois National Bank & Trust Company v. Commissioner, 69 T.C. 357 |
| Cook, Gladys v. Commissioner, TCM 2001-170 |
| CITE AS- Corley v |
| CITE AS- Covil Insulation Co |
| Cramer v. Commissioner, 101 T.C. 225 |
| Cramer v. Commissioner, 36 T.C. 1136 |
| Cramer v. Commissioner, 55 T.C. 1125 |
| Cramer v. Commissioner, 55 T.C. 1125 |
| Cramer v. Commissioner, KTC 1995-381 (9th Cir. 1995) |
| Crescent Oil, Inc. v. Commissioner, T.C. Memo 1979-26 |
| Curtis Noll Corporation v. Commissioner, T.C. Memo 1982-363 |
| Dailey, Elma v. Commissioner, TCM 2001-263 |
| Danielson v. Commissioner, 44 T.C. 549 |
| Danielson v. Commissioner, 50 T.C. 782 |
| Davis, Artemus D. v. Commissioner, 110 T.C. 530 |
| Dean v. Commissioner, 83 T.C. 56 |
| Dean v. Commissioner, T.C. Memo 1960-54 |
| Dear Publication & Radio, Inc. v. Commissioner, 31 T.C. 1168 |
| Dear Publication & Radio, Inc. v. Commissioner, KTC 1960-47 |
| Dees v. Commissioner, T.C. Memo 1962-153 |
| Deutsch v. Commissioner, T.C. Memo 1967-142 |
| DeVito v. Commissioner, T.C. Memo 1979-377 |
| Dorn v. United States, KTC 1987-93 (3rd Cir. 1987) |
| Dougherty v. Commissioner, 60 T.C. 917 |
| Dougherty v. Commissioner, 61 T.C. 719 |
| Downer v. Commissioner, 48 T.C. 86 |
| Drew v. Commissioner, T.C. Memo 1972-40 |
| Drilling and Service, Inc. v. Commissioner, T.C. Memo 1956-272 |
| Duncan Industries, Inc. v. Commissioner, 73 T.C. 266 |
| Eastern Service Corp. v. Commissioner, 73 T.C. 833 |
| Easton v. Commissioner, T.C. Memo 1991-461 |
| Estate of Augusta Porter Forbes v. Commissioner, T.C. Memo 2001-72 |
| Estate of Barbara F. Thompson v. Commissioner, T.C. Memo 1959-183 |
| Estate of Beatrice Ellen Jones Dunn v. Commissioner, T.C. Memo 2000-12 |
|