ALPHABETICAL TABLE OF CASESChapter One. OrientationMayo Foundation for Medical Education and Research v. United StatesChapter Two. Gross Income: The Scope of SectionCesarini v. United StatesOld Colony Trust v. CommissionerCommissioner v. Glenshaw Glass Co.Charley v. CommissionerHelvering v. Independent Life Insurance Co.Dean v. CommissionerChapter Three. The Exclusion of Gifts and InheritancesCommissioner v. DubersteinLyeth v. HoeyWolder v. CommissionerChapter Four. Employee BenefitsHatt v. CommissionerChapter Five. AwardsMcDonell v. CommissionerChapter Six. Gain from Dealings in PropertyPhiladelphia Park Amusement Co. v. United StatesTaft v. BowersFarid-Es-Sultaneh v. CommissionerInternational Freighting Corporation, Inc. v. CommissionerCrane v. CommissionerCommissioner v. TuftsChapter Eight. Discharge of IndebtednessUnited States v. Kirby Lumber Co.Zarin v. CommissionerChapter Nine. Damages and Related ReceiptsRaytheon Production Corporation v. CommissionerChapter Ten. Separation and DivorceYoung v. CommissionerChapter Twelve. Assignment of IncomeLucas v. EarlCommissioner v. GianniniHelvering v. HorstBlair v. CommissionerEstate of Stranahan v. CommissionerSalvatore v. CommissionerChapter Thirteen. Income Producing EntitiesCorliss v. BowersHelvering v. CliffordCommissioner v. CulbertsonOverton v. CommissionerJohnson v. CommissionerBorge v. CommissionerChapter Fourteen. Business DeductionsWelch v. HelveringMidland Empire Packing Co. v. CommissionerINDOPCO, Inc. v. CommissionerFrank v. CommissionerExacto Spring Corporation v. CommissionerHarolds Club v. CommissionerRosenspan v. United StatesAndrews v. CommissionerStarr’s Estate v. CommissionerHill v. CommissionerCoughlin v. CommissionerSharp v. United StatesSimon v. CommissionerChapter Fifteen. Deductions for Profit-Making, Nonbusiness ActivitiesHiggins v. CommissionerBowers v. LumpkinSurasky v. United StatesFleischman v. CommissionerHorrmann v. CommissionerLowry v. United StatesChapter Sixteen. Deductions Not Limited to Business or Profit-Seeking ActivitiesDean v. CommissionerVoss v. CommissionerCramer v. CommissionerChapter Seventeen. Restrictions on DeductionsEngdahl v. CommissionerCommissioner v. TellierChapter Eighteen. Deductions for Individuals OnlyGerard v. CommissionerCommissioner v. BanksChapter Nineteen. Fundamental Timing PrinciplesKahler v. CommissionerWilliams v. CommissionerCowden v. CommissionerHornung v. CommissionerVander Poel, Francis & Co., Inc. v. CommissionerCommissioner v. Boylston Market Ass’nCathcart v. CommissionerSpring City Foundry Co. v. CommissionerNorth American Oil Consolidated v. BurnetNew Capital Hotel, Inc. v. CommissionerArtnell Co. v. CommissionerSchuessler v. CommissionerChapter Twenty. How Inelectable Is the Integrity of the Taxable Year?United States v. LewisVan Cleave v. United StatesAlice Phelan Sullivan Corp. v. United StatesChapter Twenty-One. Capital Gains and LossesMauldin v. CommissionerMalat v. RiddellKenan v. CommissionerHudson v. CommissionerHort v. CommissionerMetropolitan Building Co. v. CommissionerWatkins v. CommissionerArrowsmith v. CommissionerUnited States v. Skelly Oil Co.Wasnok v. CommissionerWilliams v. McGowanChapter Twenty-Two. Characterization on the Sale of Depreciable PropertyUnited States v. ParkerChapter Twenty-Three. Deductions Affected by Characterization PrinciplesBugbee v. CommissionerHaslam v. CommissionerPulvers v. CommissionerAllen v. CommissionerChapter Twenty-Four. The Interrelationship of Timing and CharacterizationBurnet v. LoganChapter Twenty-Five. Disallowance of LossesMcWilliams v. CommissionerChapter Twenty-Six. Nonrecognition ProvisionsBloomington Coca-Cola Bottling Co. v. CommissionerCommissioner v. CrichtonLeslie Co. v. CommissionerMasser v. CommissionerClifton Inv. Co. v. CommissionerChapter Twenty-Seven. ComputationsKlaassen v. Commissioner