Click on the citation for a brief summary and a link to the complete text.
| 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) |
| Shepherd v. Commissioner |
| 2002-1 USTC ¶60,431 |
| 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.) |
