Findings List

Click on the citation for a brief summary and a link to the complete text.

| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z |

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Ah Pah Redwood Company v. Commissioner

26 T.C. 1197, Tax Ct. Rep. (CCH) 21,952, (P-H) ¶ ¶ 26.149 (1956)

251 F.2d 163, 58-1 USTC ¶ 9153, 1 AFTR2d 456 (9th Cir. 1957) (rev'g in part and rem'g)

18 T.C.M. 202, Tax Ct. Mem. Dec. (CCH) 23,486(M), (P-H) ¶ 59,044 (on rem'd)

Alabama Mineral Land Company (1939 Code)

15 T.C.M. 124, Tax Ct. Mem. Dec. (CCH) 21,557(M), (P-H) ¶ 56,026 (1956)

250 F.2d 870, 58-1 USTC ¶ 9162, 1 AFTR2d 468 (5th Cir. 1957) (rev'g in part and rem'g)

Alcoma Assoc. Inc. v. United States

56-2 USTC ¶ 9612, 51 AFTR 1037 (S.D. Fla. 1956)

239 F.2d 365, 57-1 USTC ¶ 9203, 50 AFTR 1172 (5th Cir. 1956) (rev'g)

Allen Logging & Veneer Co. v. United States

73-2 USTJ ¶ 9691, 32 AFTR2d 73-5310 (W.D. Wash. 1973)

Anderson-Tully Company and Subsidary v. Commissioner

Tax Ct. Mem. Dec. (CCH) 41,314(M), (P-H) ¶ 84,338 (1984)

Austin v. Commissioner
Tax Ct. Rep. (CCH) 37,258, (P-H) ¶ 74.98(1980)
Averyt v. Commissioner

T.C. Memo. 2012-198; Nos. 18034-10, 18035-10, 18036-10, 18037-10 (2012)

- B - (Top)

Barge, B. v. Commissioner

Tax Ct. Mem. Dec. (CCH) 52,001, TC Memo 1997-188, 73 TCM 2615 (1997)

Barclay v. United States

333 F.2d 847, 166 Ct. Cl. 421, 64-2 USTC ¶ 9547, 13 AFTR2d 1706 (1964)

Barham v. United States

301 F. Supp. 43, 69-1 USTC ¶ 9356, 23 AFTR2d 1347 (C.D. Ga. 1969)

429 F.2d 40, 70-2 USTC ¶ 9522, 26 AFTR2d 70-5173 (5th Cir. 1970) (aff'g per curiam)

Beilke v. Commissioner

22 T.C.M. 13, Tax Ct. Mem. Dec. (CCH) 25,906(M), (P-H) ¶ 63,005 (1963)

Belcher v. Commissioner

24 T.C.M. 1, Tax Ct. Mem. Dec.(CCH) 27,199(M), (P-H) ¶ 65,001 (1965)

Belcher v. Patterson

60-2 USTC ¶ 9733, 6 AFTR2d 5697 (N.D. Ala. 1960)

302 F.2d 289, 62-1 USTC ¶ 9426, 9 AFTR2d 1316 (5th Cir. 1962) (rev'g and aff'g)

305 F.2d 557, 62-2 USTC ¶ 9585, 10 AFTR2d 5067 (5th Cir. 1962) (denying reh'g)

371 U.S. 921, 83 S.Ct. 289, 9 L.Ed.2d 230 (1962) (denying cert.)

63-2 USTC ¶ 9678, 12 AFTR2d 5179 (N.D. Ala. 1963) (rem'g sub. nom. Abernathy v. Patterson)

Blomeley v. Commissioner

23 T.C.M. 514, Tax Ct. Mem. Dec.(CCH) 26,724(M), (P-H) ¶ 64,084 (1964)

Boeing v. United States

98 F.Supp. 581, 121 Ct. Cl. 9, 51-2 USTC ¶ 9411, 40 AFTR 1104 (1951)

Bowers v. Commissioner

Tax Ct. Mem. Dec. (CCH) 38,422(M), (P-H) ¶ 81,658 (1981)

Bratton v. Rountree

37 AFTR2d 76-762 (C.D. Tenn.1976)

Bridges v. United States

70-1 USTC ¶ 12,663, 25 AFTR2d 70-1495 (M.D. Fla. 1969)

Bridges v. Commissioner

64 T.C. 968, Tax Ct. Rep. (CCH) 33,401, (P-H) ¶ 64.92 (1975), acq. 1976-2 C.B. 1

Bridges v. Commissioner

38 T.C.M. 1126, Tax Ct. Mem Dec. (CCH) 36,208(M), (P-H) ¶ 79,290 (1979)

Broadhead, Estate of v. Commissioner

25 T.C.M. 133, Tax Ct. Mem. Dec.(CCH) 27,834(M), (P-H) ¶ 66,026 (1966)

391 F.2d 841, 68-1 USTC ¶ 9249, 21 AFTR2d 851 (5th Cir. 1968) (aff'g)

Broadhead, Estate of v. Commissioner

31 T.C.M. 951, Tax Ct. Mem. Dec.(CCH) 31,531(M), (P-H) ¶ 72,195 (1972)

32 T.C.M. 1047, Tax Ct. Mem. Dec. (CCH) 32,170(M), (P-H) ¶ 73,222 (1973)

Brown v. Commissioner

40 T.C. 861, Tax Ct. Rep. (CCH) 26,260, (P-H) ¶ 40.92 (1963)

Brown Wood Preserving Co. v. United States

58-2 USTC ¶ 9604, 2 AFTR2d 5013 (W.D. Ky. 1958)

275 F.2d 525, 60-1 USTC ¶ 9316, 5 AFTR2d 953 (6th Cir. 1960) (rev'g and rem'g)

Brownell, Est. of v. Commissioner

44 T.C.M. 1550, Tax Ct. Mem. Dec. (CCH) 39,459(M), (P-H) ¶ 82,632 (1982)

Burns v. United States

174 F. Supp. 203, 59-2 USTC ¶ 9514, 3 AFTR2d 1520 (N.D. Ohio1959)

284 F.2d 436, 61-1 USTC ¶ 9127, 6 AFTR2d 6036 (6th Cir. 1960)

Burroughs & Collins Co. v. United States

68-1 USTC ¶ 9389, 21 AFTR2d 1423 (D.S.C. 1968)

Buse v. Commissioner

71 T.C. 1129, Tax Ct. Rep. (CCH) 35,966, (P-H)¶ 71.99 (1979), acq. 1980-1 C.B. 1

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Cabax Mills v. Commissioner

59 T.C. 401, Tax Ct. Rep. (CCH) 31,631, (P-H) ¶ 59.38 (1972), acq. 1973-2 C.B. 1

Camp v. United States

74-2 USTC ¶ ¶ 9596, 9597, 9598, 34 AFTR2d 74-5575, 74-5573, 74-5571 (C.D. Fla. 1974)

Camp Manufacturing Co. v. Commissioner

3 T.C. 467 (1944), acq. 1944 C.B. 4

Capoeman v. United States

110 F. Supp. 924, 53-1 USTC ¶ 9119, 43 AFTR 606 (W.D. Wash. 1952)

220 F.2d 349, 55-1 USTC ¶ 9295, 47 AFTR 329 (9th Cir. 1955) (aff'g per curiam)

351 U.S. 1, 76 S. Ct. 611, 100 L. Ed. 883, 56-1 USTC ¶ 9474, 49 AFTR 178 (1956), 1956-1 C.B. 605 (aff'g)

Carlen v. Commissioner

20 T.C. 573, Tax Ct. Rep. (CCH) 19,708, (P-H) ¶ 20.77 (1953)

220 F.2d 338, 55-1 USTC ¶ 9296, 47 AFTR 322 (9th Cir. 1955) (aff'g)

Carloate Industries, Inc. v. United States

230 F. Supp. 282, 64-2 USTC ¶ 9564,14 AFTR2d 5327 (S.D. Tex. 1964)

354 F.2d 814, 66-1 USTC ¶ 9159,17 AFTR2d 059 (5th Cir 1966) (rev'g and rem'g in part, aff'g in part)

Carpenter v. Commissioner

36 T.C. 797, Tax Ct. Rep. (CCH) 24,960, (P-H) ¶ 36.79 (1961), acq. 1962-1 C.B. 3

Cascade Lumber Co. v. Squire

57-2 USTC ¶ 9841, 52 AFTR 1290 (W.D. Wash. 1957)

Casey v. United States

459 F.2d 495, 198¸ Ct.Cl. 232, 72-1 USTC ¶ 9419, 29 AFTR2d 72-1089 (1972)

Chapman & Dewey Lumber Co. v. United States

238 F. Supp. 869, 65-1 USTC ¶ 9129,15 AFTR2d 070 (W.D. Tenn. 1964)

359 F.2d 495, 66-1 USTC ¶ 9385, 17 AFTR2d 899 (6th Cir. 1966) (vac'g and rem'g per curiam)

Clark v. Commissioner

28 T.C.M. 1260, Tax Ct. Mem. Dec.(CCH) 29,831(M), (P-H) ¶ 69,241(1969)

Clayton v. Commissioner

65 T.C.M. 2371, Tax Ct. Mem. Dec. (CCH) 48,978(M), Apr. 1993

Clemens v. United States

295 F.Supp. 1339, 68-2 USTC ¶ 9620, 23 AFTR2d 69-326 (D. Or. 1968)

439 F.2d 705, 71-1 USTC ¶ 9258, 27 AFTR2d 71-834 (9th Cir. 1971) (aff'g)

Coleman v. Commissioner

76 T.C. 580, Tax Ct. Rep. (CCH) 37,815, (P-H) ¶ 76.49 (1981), app., 9-24-81 (6th Cir.)

Consolidated Naval Stores Co. v. Fahs

54-2 USTC ¶ 9456, 48 AFTR 1233 (S.D.Fla. 1954)

227 F.2d 923, 56-1 USTC ¶ 9132, 48 AFTR 717 (5th Cir. 1955) (rev'g)

Converse v. Earle

51-2 USTC ¶ 9430, 43 AFTR 1308 (D.Or. 1951)

Cooper v. Commissioner

42 T.C.M. 418, Tax Ct. Mem. Dec.8,064(M), (P-H) ¶ 81,369 (1981) (app'l dismissed, 7th Cir.)

Cornish v. United States

221 F.Supp. 658, 63-2 USTC ¶ 9662, 12 AFTR2d 5526 (D. Or. 1963)

348 F.2d 175, 65-2 USTC ¶ 9508, 16 AFTR2d 5022 (9th Cir. 1965) (rev'g on other grounds and rem'g)

Cristo v. Commissioner

44 T.C.M. 1057, Tax Ct. Mem. Dec. (CCH) 39,326(M), (P-H) ¶ 82,514 (1982)

Crosby v. United States

292 F.Supp. 314, 68-2 USTC ¶ 9571, 22 AFTR2d 5554 (S.D. Miss. 1968)

414 F.2d 822, 69-2 USTC ¶ 9514, 24 AFTR2d 69-5098 (5th Cir. 1969) (aff'g)

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Deer Park Pine Industry, Inc. v. Squire

60-2 USTC ¶ 9608, 6 AFTR2d 5349,5899 (W.D. Wash. 1960)

Draper v. United States

60-1 USTC ¶ 9284, 5 AFTR2d 842 (E.D. Wash. 1960)

Drey v. United States

61-1 USTC ¶ 9116, 7 AFTR2d 333 (E.D. Mo. 1960)

Drey v. United States

535 F.Supp. 287, 82-2 USTC ¶ 9422, 49 AFTR2d 82-1386 (E.D. Mo. 1982)

705 F.2d 965, 83-1 USTC ¶ 9219, 51 AFTR2d 83-769 (8th Cir. 1983),(aff'g), (Cert. denied 10-3-83)

Dyal v. United States

64-1 USTC ¶ 9196, 13 AFTR2d 446 (S.D. Ga. 1963)

342 F.2d 248, 65-1 USTC ¶ 9285, 15 AFTR2d 490 (5th Cir. 1965) (rev'g and rem'g in part, aff'g in part)

Dyalwood, Inc. v. United States

588 F.2d 467, 79-1 USTC ¶ 9172, 43 AFTR2d 79-571 (5th Cir. 1979) (aff'g unreported, 5th Cir.)

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Ellingson Timber Co. v. Commissioner

36 T.C.M. 809, Tax Ct. Mem. Dec. (CCH) 34,478(M),(P-H) ¶ 77,197 (1977)

Ellison v. Frank

56-2 USTC ¶ 9760, ¶ 9763, 51 AFTR 1423 (W.D. Wash. 1956)

245 F.2d 837, 57-2 USTC ¶ 9748, 51 AFTR 807 (9th Cir. 1957) (aff'g)

Emmerson v. Commissioner

44 T.C. 86, Tax Ct. Rep. Dec. (CCH) 27,352, (P-H) ¶ 44.8 (1965)

Esgar Corporation, et al. v. Commissioner

T.C. Memo. 2012-35; Docket Nos. 23676-08, 23688-08, 23689-08

Everett v. Commissioner

37 T.C.M. 274, Tax Ct. Mem. Dec. (CCH) 34,969(M),(P-H) ¶ 78,053 (1978)

Everson v. US

95-1 USTC ¶ 50,150, 108 F3d 234 (DC Mont.)

97-1 USTC ¶ 50,258 (CA-9) (affÂ'g. and rev.)

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Forbes v. United States

75-1 USTC ¶ 9126, 35 AFTR2d 75-448 (E.D. Tenn. 1974)

Forrest v. Commissioner

45 T.C.M. 1156, Tax Ct. Mem. Dec. (CCH) 40,006(M), (P-H)¶ 83,177 (1983)

Foster Lumber Co. v. United States

500 F.2d 1230, 74-2 USTC ¶ 9611, 34 AFTR2d 74-5584 (8th Cir. 1974)

429 U.S. 32, 97 S.Ct. 204, 50 L.Ed.2d 199, 76-2 USTC ¶ 9740, 38 AFTR2d 76-6024 (1976), 1976-2 C.B. 72 (rev'g)

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Gammill v. Commissioner

62 T.C. 607, Tax Ct. Rep. (CCH) 32,722, (P-H) 62.60 (1974)

Gaskins v. United States

67-2 USTC ¶ 9662, 20 AFTR2d 5144 (C.D. Ga. 1966)

381 F.2d 729, 67-2 USTC ¶ 9663, 20 AFTR2d 5577 (5th Cir. 1967) (aff'g per curiam)

Georgia-Pacific Corp. v. United States

78-2 USTC ¶ 9811, 43 AFTR2d 79-337 (D. Or. 1978)

648 F.2d 653, 81-2 USTC ¶ 9515, 48 AFTR2d 81-5484 (9th Cir. 1981) (aff'g)

Gilmore v. United States

180 F. Supp. 354, 149 Ct. Cl. 54, 60-1 USTC ¶ 9259, 5 AFTR2d 685 (1960)

Giustina v. United States

190 F.Supp. 303, 61-1 USTC ¶ 9169, 7 AFTR2d 381 (D. Or. 1960)

313 F.2d 710, 63-1 USTC ¶ 9145, 11 AFTR2d 307 (9th Cir. 1962) (vac'g and rem'g, aff'g in part)

Giustina v. United States

267 F.Supp. 40, 67-1 USTC ¶ 9313, 19 AFTR2d 1013 (D. Or. 1967)

Godbold v. Commissioner

82 T.C. 73, Tax Ct. Rep. (CCH) 40,918, (P-H) ¶ 82.7 (1984)

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Hale v. Commissioner

44 T.C.M. 1117, Tax Ct. Mem. Dec. (CCH) 39,339(M), (P-H) ¶ 82,527 (1982)

Harper v. United States

274 F. Supp. 809, 67-2 USTC ¶ 9712, 20 AFTR2d 5777 (D. S.C. 1967)

396 F.2d 223, 68-2 USTC ¶ 9441, 21 AFTR2d 1417 (4th Cir. 1968)

Hines v. United States

344 F. Supp. 1259, 72-2 USTC ¶ 9511, 30 AFTR2d 72-5037 (N.D. Miss. 1972)

477 F.2d 1063, 73-1 USTC ¶ 9403, 31 AFTR2d 73-1215 (5th Cir. 1973) (rev'g)

Hitchcock v. Frank

63-1 USTC ¶ 9497, 11 AFTR2d 1703 (W.D. Wash. 1963)
Holmes v. Commissioner
74 TCM 494, TC Memo. 1997-401, Filed September 10, 1997

Estate of Elizabeth G. Hughan, Deceased, John W. Hughan, Executor v. Commissioner

61 T.C.M. 2932 (1991) T.C. Memo 1991-275; Docket No. 23221-88

Huxford v. United States

299 F. Supp. 218, 69-2 USTC ¶ 9439,23 AFTR2d 69-1339 (N.D. Fla. 1969)

441 F.2d 1371, 71-1 USTC ¶ 9379, 27 AFTR2d 71-1298 (5th Cir. 1971) (aff'g)

- I- (Top)

Indian Creek Lumber Co. v. Commissioner
43 T.C.M. 841, Tax Ct. Mem. Dec. (CCH) 38,877(M), (P-H) ¶ 82,146 (1982)
Irby v. Commissioner

139 T.C. No. 14; Nos. 7559-10, 7561-10, 7562-10) (2012)

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Jantzer v. Commissioner

32 T.C. 161, Tax Ct. Rep. (CCH) 23,549, (P-H) ¶ 32.13 (1959)

284 F.2d 348, 60-2 USTC ¶ 9802, 6 AFTR2d 5882 (9th Cir. 1960) (aff'g)

Johnson v. United States

57-2 USTC ¶ 9848, 52 AFTR 1484 (W.D. Wash. 1957)

257 F.2d 530, 58-2 USTC ¶ 9725, 2 AFTR2d 5376 (9th Cir. 1958) (aff'g)

Johnson v. Commissioner

62 T.C.M. 46, Tax Ct. Mem. Dec. (CCH) 47,441(M) (1991)

Johnston v. Commissioner

41 T.C.M. 258, Tax Ct. Mem. Dec. (CCH) 37,361(M),(P-H) ¶ 80,477 (1980)

51 AFTR2d 83-313 (9th Cir.) (aff'g)

Jordan v. United States

62-1 USTC ¶ 9370, 9 AFTR2d 1359 (S.D.Ala. 1962)

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KDI Navcor, Inc. v. Commissioner

35 T.C.M. 341, Tax Ct. Mem. Dec. (CCH) 33,711(M), (P-H) ¶ 76,077 (1976)

Kelsay v. Commissioner

31 T.C.M. 1232, Tax Ct. Mem. Dec. (CCH) 31,642(M), (P-H) ¶ 72,249 (1972)
Kiefer v. Commissioner
75 TCM 2403, TC Memo. 1998-202, Filed June 2, 1998

Kinley v. Commissioner

51 T.C. 1000, Tax Ct. Rep. (CCH) 29,503, (P-H) ¶ 51.102 (1969), acq. 1971-2 C.B. 3

70-2 USTC ¶ 9462, 26 AFTR2d 70-5127 (2d Cir. 1970) (aff'g)

Kirby Lumber Corp. v. Phinney

68-2 USTC ¶ 9446, 22 AFTR2d 5069 (W.D. Tex. 1968)

412 F.2d 598, 69-1 USTC ¶ 9429, 23 AFTR2d 69-1528 (5th Cir. 1969) (aff'g)

Kirby Lumber Corp. v. Scofield

89 F. Supp. 102, 50-1 USTC ¶ 9176, 39 AFTR 240 (W.D. Tex. 1950)

Kirschling v. United States

82-1 USTC ¶ 13,443, 49 AFTR2d 82-1455 (W.D. Wash. 1981)

Knapp v. Commissioner

23 T.C. 716, Tax Ct. Rep. (CCH) 20,832, (P-H) ¶ 23.93 (1955), acq. 1966-1 C.B. 2

Krome v. Commissioner

9 T.C.M. 178, Tax Ct. Mem. Dec. (CCH) 17,543(M), (P-H) ¶ 50,064 (1950)

Kurzet v. Commissioner

Dec. 51,857(M); 73 TCM 1867; TC Memo. 1997-54 (1997)

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LaCroix v. Commissioner

61 T.C. 471, Tax Ct. Rep. (CCH) 32,416, (P-H) ¶ 61.53 (1974)

Lamm Lumber Co. v. Commissioner

45 B.T.A. 1 (1941), acq. 1942-1 C.B.10, nonacq. 1942-1 C.B. 25

133 F.2d 433, 43-1 USTC ¶ 9286, 30 AFTR 918 (9th Cir. 1943) (aff'g)

Lansing v. Commissioner

23 T.C.M. 498, Tax Ct. Mem. Dec. (CCH) 26,721(M), (P-H) ¶ 64,082 (1964)

Laurie v. Commissioner

41 T.C.M. 1482, Tax Ct. Mem. Dec. (CCH) 37,904(M), (P-H) ¶ 81,239 (1981)

Lawton, Estate of v. Commissioner

33 T.C. 47, Tax Ct. Rep. (CCH) 23,795, (P-H) ¶ 33.6 (1959)

Longview Fibre v. Commissioner

71 T.C. 357, Tax Ct. Rep. (CCH) 35,570, (P-H) ¶ 71.33 (1978)

Los Angeles Shipbuilding & Drydock Corp. v. United States

166 F. Supp. 914, 58-2 USTC ¶ 9893, 2 AFTR2d 6068 (S.D. Cal. 1958)

289 F.2d 222, 61-1 USTC ¶ 9329, 7 AFTR2d 984 (9th Cir. 1961) (vac'g on other grounds and rem'g)

A.F. Lowes Lumber Co. v. Commissioner

19 T.C.M. 727, Tax Ct. Mem. Dec.(CCH) 24,268(M), (P-H) ¶ 60,141 (1960)

Lysek v. Commissioner

34 T.C.M. 1267, Tax Ct. Mem. Dec. (CCH) 33,431(M), (P-H) ¶ 75,293 (1975)

583 F.2d 1088, 78-2 USTC ¶ 9792 (9th Cir. 1978)(aff'g)

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Maher v. Commissioner

76 T.C. 593, Tax Ct. Rep. (CCH) 37,816, (P-H) ¶ 76.50 (1981)

680 F.2d 91, 82-2 USTC ¶ 9460, 50 AFTR2d 82-5290 (11th Cir. 1982) (aff'g)

Malat v. Riddell

64-1 USTC ¶ 9432, 13 AFTR2d 1348 (S.D. Cal. 1964)

347 F.2d 23, 65-2 USTC ¶ 9452, 15 AFTR2d 1121 (9th Cir. 1965) (aff'g)

383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966-1 C.B. 184, 66-1 USTC ¶ 9317, 17 AFTR2d 604 (1966) (vac'g and rem'g)

275 F. Supp. 358, 66-2 USTC ¶ 9564, 18 AFTR2d 5015 (S.D. Cal.1966) (on remand)

Maple v. Commissioner

27 T.C.M. 944, Tax Ct. Mem. Dec.(CCH) 29,115(M), (P-H) ¶ 68,194 (1968)

440 F.2d 1055, 71-1 USTC ¶ 9348,27 AFTR2d 71-1144 (9th Cir. 1971) (aff'g)

Martin Timber Co. v. Commissioner

31 T.C.M. 1266, Tax Ct. Mem.Dec. (CCH) 31,650(M), (P-H) ¶ 72,255 (1972)

Martz v. Commissioner

41 T.C.M. 1236, Tax Ct. Mem. Dec. (CCH) 37,818(M),(P-H) ¶ 81,168 (1981)

McGrew v. Commissioner

24 T.C.M. 1391, Tax Ct. Mem.Dec. (CCH) 27,567(M), (P-H) ¶ 65,256 (1965)

McKean v. Commissioner

42 T.C.M. 1709, Tax Ct. Mem. Dec. (CCH) 38,441(M),(P-H) ¶ 81,670 (1981)
McKelvey v. Commissioner
T.C. Memo. 2002-63

McMullan v. United States

78-2 USTC ¶ 9656, 42 AFTR2d 78-5723 (1978)

McMullan v. United States

686 F.2d 915, 82-2 USTC ¶ ¶ 9539, 13,483, 50 AFTR2d 82-5494, 82-6199 (Ct. Cl. 1982)

Homer F. and Dorothy L. McMurray v. Commissioner

Docket No. 4850-90., 63 T.C.M. 1802 (1992), T.C. Memo. 1992-27

MHC Properties v. US

96-2 USTC ) ¶ 50,347 (DC La.)

Miller v. Commissioner

29 T.C.M. 741, Tax Ct. Mem. Dec.(CCH) 30,196(M), (P-H) ¶ 70,167(1970)

Murphy v. United States

60-1 USTC ¶ ¶ 9275, 9246, 5 AFTR2d 784 (W.D. Wash. 1960)

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Nelson v. Commissioner

27 T.C.M. 158, Tax Ct. Mem. Dec.(CCH) 28,861(M), (P-H) ¶ 68,035 (1968)

Norton v. United States

551 F.2d 821, 213 Ct. Cl. 215, 77-1 USTC ¶ 9296, 39 AFTR2d 77-1000 (1977)

43 U.S. 831, 98 S.Ct. 115, 54 L. Ed.2d 91 (1977)(denyinç cert.)

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1000 Friends of Oregon v. McPherson

89-1 USTC 9217, 63 AFTR2d 89-563 (D. Oreg. 1988)

Oregon Lumber Co. v. Commissioner

20 T.C. 192, Tax Ct. Rep. (CCH) 19,614, (P-H) ¶ 20.23 (1953), acq. 1953-2 C.B. 5

Oregon Mesabi Corp. v. Commissioner

2 T.C.M. 475, Tax Ct. Mem. Dec. (CCH) 13,385(M), (P-H) ¶ 43,356(1943)

Ouderkirk v. Commissioner

36 T.C.M. 526, Tax Ct. Mem. Dec. (CCH) 34,376(M), (P-H) ¶ 77,120 (1977)

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Pankratz v. Commissioner

22 T.C. 1298, Tax Ct. Rep. (CCH) 20,579, (P-H) ¶ 22.162 (1954)

Peebles v. Commissioner

5 T.C. 14 (1945), acq. 1945 C.B. 6

Peek v. Commissioner

45 T.C.M. 1382, Tax Ct. Mem. Dec. (CCH) 40,063(M)

Peterson v. Commissioner

29 T.C.M. 802, Tax Ct. Mem. Dec. (CCH) 30,217(M), (P-H) ¶ 70,181 (1970)

Pinkerton v. Commissioner

28 T.C. 910, Tax Ct. Rep. (CCH) 22,496, (P-H) ¶ 28.101 (1957), acq. 1958-1 C.B. 5

Plant v. United States

81-2 USTC ¶ 9661, 48 AFTR2d 81-5936 (N.D. Ala. 1981)

682 F.2d 914, 82-2 USTC ¶ 9522, 50 AFTR2d 82-5505,(11 Cir. 1982) (aff'g) (Cert. den'y 4-18-83)

Polson Logging Co. v. Commissioner

12 T.C.M. 664, Tax Ct. Mem. Dec.(CCH) 19,733(M), (P-H) ¶ 53,208 (1953)

Pope & Talbot,Inc. v. Commissioner

60 T.C. 74, Tax Ct. Rep. (CCH) 31,924, (P-H) ¶ 60.9 (1973)

515 F.2d 155, 75-1 USTC ¶ 9424, 35 AFTR2d 75-1378 (9th Cir. 1975) (aff'g per curiam)

Powars v. United States

285 F.Supp. 72, 68-2 USTC ¶ 9562, 22 AFTR2d 5666 (C.D. Cal. 1968)

Powe v. Commissioner

44 T.C.M. 933, Tax Ct. Mem. Dec. (CCH) 39,293(M),(P-H) ¶ 82,488

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Ransburg v. United States

281 F.Supp. 324, 67-2 USTC ¶ 9672, 21 AFTR2d 560 (S.D. Ind. 1967)

Ray v. Commissioner

32 T.C. 1244, Tax Ct. Rep. Dec. 23,762, (P-H) ¶ 32.121 (1959)

283 F.2d 337, 60-2 USTC ¶ 9739, 6 AFTR2d 5696 (5th Cir. 1960) (aff'g per curiam)

Reems v. Commissioner

67 TCM 3050, T.C. Memo. 1994-253, [CCH Dec. 49,886(M)]

Reese v. Commissioner

13 T.C.M. 823, Tax Ct. Mem. Dec. (CCH) 20,518(M), (P-H) ¶ 54,134 (1954)

Regan v. United States

67-2 USTC ¶ 9728, 20 AFTR2d 5759 (D. Or. 1967)

410 F.2d 744, 69-1 USTC ¶ 9369, 23 AFTR2d 69-1460 (9th Cir. 1969) (rev'g)

396 U.S. 834, 90 S.Ct. 91, 24 L.Ed.2d 85 (1969) (denying cert.)

RLC Industries Co. and Subsidiaries, Successor to Roseburg Lumber Co. v. Commissioner

98 TC 457, [CCH Dec. 48,170]

58 F3d 413, 95-2 USTC ¶50,328 (9th Cir. 1995) (Aff'g)

Robinson v. Commissioner

12 T.C. 246 (1949)

181 F.2d 17, 50-1 USTJ ¶ 9269, 39 AFTR 197 (5th Cir. 1950) (aff'g)

Robinson Land & Lumber Co. v. United States

112 F.Supp. 33, 53-1 USTC ¶ 9364, 43 AFTR 1012 (S.D. Ala. 1953)

Estate of Carolyn J. Rogers, Deceased., John A. Rogers, III, Executor v. Commissioner

T.C. Memo. 2000-133; Docket No. 2796-97

Rogers v. Commissioner

38 T.C. 785, Tax Ct. Rep. (CCH) 25,638, (P-H) ¶ 38.78 (1962),nonacq. 1963-2 C.B. 6

Rogers v. Commissioner

46 T.C.M. 789, Tax Ct. Mem. Dec. (CCH) 40,290(M), (P-H) ¶ 83,420 (1983)

Rosenthal v. Commissioner

4 TTJ 167, digest 11 TTJ 156, 48 T.C. 515, Tax Ct. Rep. (CCH) 28,533, (P-H) ¶ 48.50 (1967)

6 TTJ 201, digest 11 TTJ 156, 416 F.2d 491, 69-1 USTC ¶ 9430, 23 AFTR2d 69-1496 (2d Cir. 1969) (aff'g)

Ruecker v. Commissioner

41 T.C.M. 1587, Tax Ct. Mem. Dec. (CCH) 37,931(M), (P-H) ¶ 81,257 (1981)

Rutland v. Tomlinson

63-1 USTC ¶ 9173, 11 AFTR2d 500 (C.D. Fla. 1962)

327 F.2d 668, 64-1 USTC ¶ 9267, 13 AFTR2d 744 (5th Cir. 1964) (aff'g per curiam)

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St.Germain v. Commissioner

18 T.C.M. 355, Tax Ct. Mem. Dec.(CCH) 23,547(M), (P-H) ¶ 59,073 (1959)

Schnitzer v. Unites States

69-1 USTC ¶ 9160, 22 AFTR2d 5972 (D. Or. 1968)

Schlicher v. Commissioner

TCM Dec 51,839(M), T.C. Memo 1997-37 (1997)

Schudel v. Commissioner

33 T.C.M. 1155, Tax Ct. Mem. Dec. (CCH) 32,799(M), (P-H) ¶ 74,262(1974)

563 F.2d 1300, 77-2 USTC ¶ 9746, 40 AFTR2d 77-6139 (9th Cir. 1977) (rev'g and rem'g)

Scott v. United States

305 F.2d 460, 158 Ct. Cl. 434, 62-2 USTC ¶ 9617, 10 AFTR2d 5173(1962)

Shaffer v. Commissioner

19 T.C.M. 978, Tax Ct. Dec. (CCH) 24,339(M), (P-H) ¶ 60,185 (1960)

Sherrod v. Commissioner

82 T.C. 523, Tax Ct. Rep. (CCH) 41,084, (P-H) ¶ 82.40 (1984)

J. R. Simplot Co. v. Commissioner

26 T.C.M. 488, Tax Ct. Mem. Dec.(CCH)28,458(M), (P-H) ¶ 67,104 (1967)

Smith v. Commissioner

48 T.C. 872, Tax Ct. Rep. (CCH) 28,605, (P-H) ¶ 48.83 (1967)

11 TTJ 129, 424 F.2d 219, 70-1 USTC ¶ 9327, 25 AFTR2d 70-936 (9th Cir. 1970) (aff'g in part and rev'g)

Smithgall v. United States

81-1 USTC ¶ 9121, 47 AFTR2d 81-695 (N.D. Ga. 1980) (app'l not auth (G))

Snider v. Commissioner

34 T.C.M. 530, Tax Ct. Mem. Dec. (CCH) 33,156(M), (P-H) ¶ 75,111(1975)

Southern Pacific Transportation Co. v. Commissioner

75 T.C. 497, Tax Ct. Rep. (CCH) 37,600, (P-H) 75.44 (1980)

Springfield Plywood Corp. v. Commissioner

15 T.C. 697, Tax Ct. Rep. (CCH) 17,946, (P-H) ¶ 15.91 (1950)

Squirt Co. v. Commissioner

51 T.C. 543, Tax Ct. Rep. (CCH) 29,401, (P-H) ¶ 51.53 (1969)

423 F.2d 710, 70-1 USTC ¶ 9281, 25 AFTR2d 70-842 (9th Cir. 1970) (aff'g)

Starker v. United States

75-1 USTC ¶ 9443, 35 AFTR2d 75-1550 (D. Or. 1975)

Starker v. United States

432 F.Supp. 864, 77-2 USTC ¶ 9512, 40 AFTR2d 77-5460 (D. Or. 1977), acq. I.R.B. 1982-28, 5

602 F.2d 1341, 79-2 USTC ¶ 9541, 44 AFTR2d 79-5525 (9th Cir. 1979) (aff'g in part, rev'g in part and rem'g)

Stevenson Co-Ply, Inc. v. Commissioner

76 T.C. 637, Tax Ct. Rep. (CCH) 37,850, (P-H) ¶ 76.54 (1981), acq. I.R.B. 1982-28,5

Stone v. Granquist

60-1 USTC ¶ 9148, 5 AFTR2d 304 (D. Or. 1959)

Straughn, Estate of v. Commissioner

55 T.C. 21, Tax Ct. Rep. (CCH) 30,367, (P-H) ¶ 55.4(1970), acq. 1976-2 C.B. 3

Stuchell v. Commissioner

37 T.C.M. 1017, Tax Ct. Mem. Dec. (CCH) 35,234(M), (P-H) ¶ 78,236 (1978)

Superior Pine Products Co. v. United States

201 Ct. Cl. 455, 73-1 USTC ¶ 9348, 31 AFTR2d 73-1134 (1973) (adopting Ct. Cl. Commissioner's Report)

414 U.S. 857, 94 S.Ct. 162, 38 L.Ed.2d 107 (1973) (denying cert.)

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Tesche v. Commissioner

33 T.C. 122, Tax Ct. Rep. Dec.(CCH) 23,809, (P-H) ¶ 33.14 (1959), acq. 1960-2 C.B. 7

Three States Lumber Co. v. Commissioner

4 T.C.M. 955, Tax Ct. Mem. Dec.(CCH) 14,815(M), (P-H) ¶ 45,311(1945)

158 F.2d 61, 46-2 USTC ¶ 9398, 35 AFTR2d 357 (7th Cir. 1946) (rev'g)

Timber Conservation Co. v. United States

208 F.Supp. 626, 62-2 USTC ¶ 9578, 10 AFTR2d 5036 (D. Or. 1962)

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Union Bag-Camp Paper Corp. v. United States

325 F.2d 730, 163 Ct. Cl. 525, 64-1 USTC ¶ 9122, 12 AFTR2d 6127 (1963)

Union Bag-Camp Paper Corp. v. United States

366 F.2d 1011, 177 Ct.Cl. 212, 66-2 USTC ¶ 9694, 18 AFTR2d 5758 (1966)

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Varn, Inc. v. United States

425 F.2d 1231, 70-1 USTC ¶ 9406, 25 AFTR2d 70-1201 (1970) (adopting Ct.Cl. Commissioner's Report)

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Wacker v. Commissioner

40 T.C.M. 1009, Tax Ct. Mem. Dec. (CCH) 37,166(M), (P-H) ¶ 80,324(1980)

Wagar Lumber Co. v. United States

181 F.Supp. 388, 60-1 USTC ¶ 9343,5 AFTR2d 840 (W.D. Wash. 1960)

Wagner Mills, Inc. v. Commissioner

33 T.C.M. 1267, Tax Ct. Mem. Dec. (CCH) 32,817(M), (P-H) ¶ 74,274(1974)

530 F.2d 827, 76-1 USTC ¶ 9298, 37 AFTR2d 76-1018 (8th Cir. 1976) (aff'g)

Waldrip v. United States

81-2 USTC ¶ 9653, 48 AFTR2d 81-6031 (N.D. Ga. 1981)

Walker v. Commissioner

101 T.C. 36, Tax Ct. Rep. Dec. (CCH) 49,460 (1993)

Ward v. United States

428 F.2d 1288, 192 Ct. Cl. 710, 70-2 USTC ¶ 9518, 26 AFTR2d 70-5138 (1970)

400 U.S. 1008, 91 S.Ct. 567, 27 L. Ed. 2d 621 (1971) (denying cert.)

Warner Mountains Lumber Co. v. Commissioner

9 T.C. 1171 (1947), acq. 1948-2 C.B. 4

Watkins, adv. United States

600 F.2d 201, 79-2 USTC ¶ 9548, 44 AFTR2d 79-5222 (9th Cir. 1979) (aff'g)

444 U.S. 871, 100 S.Ct. 148, 62 L.Ed.2d 96 (1979) (denying cert.)

Watts v. Erickson

62-2 USTC ¶ 9778, 10 AFTR2d 5832 (D. Or. 1962)

Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner v. Commissioner

T.C. Memo. 2018-45; Docket No. 3494-14.

Western Montana Lumber Co. v. Commissioner

20 T.C.M. 1687, Tax Ct. Mem. Dec. (CCH) 25,156(M), (P-H) ¶ 61,326 (1961)

Westvaco Corporation v. United States

639 F.2d 700, 81-1 USTC ¶ 9101, 47 AFTR2d 406 (Ct. Cl. 1980) (No cert. (G))

Weyerhaeuser Co. v. United States

66-1 USTC ¶ 9417, 17 AFTR2d 893 (W.D. Wash. 1966)

402 F.2d 620, 68-2 USTC ¶ 9629, 22 AFTR2d 5825 (9th Cir. 1968) (aff'g in part and rev'g in part)

Weyerhaeuser Co. v. United States

94-2 USTC ¶50,471, 32 FedCl 80

96-2 USTC ¶50,420; 92 F3d 1148 (affÂ'g, revÂ'g and remÂ'g)

97-2 USTC ¶50,880 (Cert. denied, 117 SCt 766)

Willamette Industries v. United States

79-2 USTC ¶ 9520, 44 AFTR2d 79-5321 (D. Or. 1979),aff'd by court order, 3-27-80 (9th Cir.)

Willamette Industries v. Commissioner

41 T.C.M. 629, Tax Ct. Mem. Dec. (CCH) 37,514(M), (P-H) ¶ 80,577 (1980)

Willamette Industries, Inc. v. United States

530 F.Supp. 904, 81-2 USTC ¶ 9633, 48 AFTR2d 81-6045 (D. Or. 1981)

689 F.2d 865, 82-2 USTC ¶ 9625, 50 AFTR2d 82-5991,(9th Cir. 1982) (aff'g) (Cert. den'y 3-22-83)

Willamette Valley Lumber Co. v. United States

252 F.Supp 199, 66-1 USTC ¶ 9258, 17 AFTR2d 418 (D.Ore. 1966)

Willey v. Commissioner

9 T.C.M. 1109, Tax Ct. Mem. Dec. (CCH) 18,011(M), (P-H) ¶ 50,299 (1950)

10 T.C.M. 267, Tax Ct. Mem. Dec. (CCH) 18,202(M), (P-H) ¶ 51,072 (1951) (supplemental memorandum findings of fact and opinion)

199 F.2d 375, 52-2 USTC ¶ 9517 (6th Cir. 1952) (aff'g per curiam)

Wilmington Trust Co. v. United States

79-1 USTC ¶ 9223, 43 AFTR2d 78-801 (1979) (Ct. Cl.Trial Judge Op. 1979) (modified)

610 F.2d 703, 79-2 USTC ¶ 9707, 45 AFTR2d 80-301,(1979)

Wilson v. Commissioner

26 T.C. 474 (1956), nonacq. 1962-2 C.B. 7

Wineberg v. Commissioner

20 T.C.M. 1715, Tax Ct. Mem. Dec. (CCH) 25,172(M), (P-H) ¶ 61,336(1961)

326 F.2d 157, 64-1 USTC ¶ 9156, 13 AFTR2d 323 (9th Cir. 1963) (aff'g)

Wirkkala v. United States

181 F.Supp. 338, 60-1 USTC ¶ 9344, 5 AFTR2d 837 (W.D.Wash.)

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Zardo v. Commissioner

43 T.C.M. 626, Tax Ct. Mem. Dec. (CCH), 38,813(M), (P-H) ¶ 82,094 (1982)

Zemurray Foundation v. United States

509 F.Supp.976, 81-1 USTC ¶ 9419, 47 AFTR2d 81-1488 (E.D. La. 1981)

687 F.2d 97, 82-2 USTC ¶ 9609, 50 AFTR2d 82-5786 (5th Cir. 1982), (rev'g and rem'g)

84-1 USTC ¶ 9246, 53 AFTR2d 84-842 (1984) (D.C. La.) on rem.