Supplementary Materials
Irwin v. Gavit
Zakon v. Commissioner
Revenue Ruling 84-145
Alice Phelan Sullivan Corp. v. United States
INDOPCO, Inc. v. Commissioner
Norwest v. Corp. v. Commissioner
Estate of Starr v. Commissioner
Old Colony Trust Company v. Commissioner
Commissioner v. Tellier
Alstores Realty Corp. v. Commissioner
Cotlow v. Commissioner
Estate of Stranahan v. Commissioner