Table of Cases
ACM Partnership. v. Comm'r, 157 F.3d 231 (3d Cir. 1998), aff'g. in part and rev'g. in part, T.C. Memo 1997–115, 73 T.C.M. (CCH) 2189 (1997), 31
Adair v. Comm'r, T.C. Memo 1987–494, 326
Adams v. United States, 2001 U.S. Dist. LEXIS 13092 (N.D. Tex. 2001), 267, 276, 325
Adams, Estate of v. Comm'r, T.C. Memo 2002–80 (2002), 100, 103, 106, 269
Agro Science Co. v. Comm'r, T.C.Memo 1989–687, 58 T.C.M. (CCH) 1093 (1989), aff'd. 934 F.2d 573 (5th Cir. 1991), 47
Amerada Hess Corp. v. Comm'r, 517 F.2d 75 (3d Cir. 1975), 66
Anderson v. Comm'r, 62 F.3d 1266 (10th Cir. 1995), 65
Andrews, Estate of v. Comm'r, 79 T.C. 938 (1982), 316, 346, 382
Appeal of Charles P. Hewes, 2 B.T.A. 1279 (1925), 8
Auker, Estate of v. Comm'r, T.C. Memo 1998–185, 75 T.C.M. (CCH) 2321, 327
Avery v. Comm'r, 3 T.C. 963 (1944), 327, 384
Baird, Estate of v. Comm'r, 416 F.3d 442 (5th Cir. 2005), 331
Baird, Estate of v. Comm'r, T.C. Memo 2001–258, 82 T.C.M. (CCH) 666, 331
Bank One Corporation v. Comm'r, 120 T.C. 174 (2003), aff'd in part, vacated in part, JPMorgan Chase & Co. v. Comm'r, 458 F.3d 364 (7th Cir. 2006), 15, 46, 47, 422
Barge, Estate of v. Comm'r, T.C. Memo 1997–188, 73 T.C.M. (CCH) 2615, 332
Barnes v. Comm'r, T.C. Memo 1998–413, 76 T.C.M. (CCH) 881 (1998), 322
Barnes, Estate of v. Comm'r, T.C. Memo 1998–413, 76 T.C.M. (CCH) 881, 314
Baumer v. United States, 580 F.2d 863 (5th Cir. 1978), 424, 431
Baumgartner v. United States, 322 U.S. 665 (1944), 65
Bausch & Lomb, Inc. v. Comm'r, 92 T.C. 525 (1989), ...
