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)

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)