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)

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) (aff’g. and rev.)