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)