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