Full Texts + Case Briefs.

Hammond v. Commissioner, 1 T.C. 198 (1942): Initial Payment Calculation in Installment Sales

December 8, 1942
Lasker v. Commissioner, 1 T.C. 208 (1942): Gift Tax Liability and Antenuptial Agreements

December 8, 1942
Pondfield Realty Co. v. Commissioner, 1 T.C. 217 (1942): Taxability of Forgiven Debt Previously Deducted

December 8, 1942
Claridge Apartments Co. v. Commissioner, 1 T.C. 163 (1942): Tax Basis in Corporate Reorganizations

December 4, 1942
B. O. Mahaffey v. Commissioner, 1 T.C. 176 (1942): Assignment of Dividend Income vs. Gift of Stock Interest

December 4, 1942
Mahaffey v. Commissioner, 1 T.C. 176 (1942): Assignment of Income vs. Transfer of Property Interest

December 4, 1942
Diehl v. Commissioner, 1 T.C. 139 (1942): Dividend Income and Economic Benefit

December 1, 1942
Erie Forge Co. v. Commissioner, 45 B.T.A. 242 (1941): Tax Implications of Debt Forgiveness and Income Realization

December 1, 1942
C.E. Ingram v. Commissioner, 42 B.T.A. 546 (1940): Constructive Receipt Doctrine and Taxable Income

November 24, 1942
Estate of C. P. Hale v. Commissioner, 1 T.C. 121 (1942): Extended Statute of Limitations for Tax Assessments When Income is Omitted

November 24, 1942