TAXATION I SUPPLEMENTAL READINGS

INTRODUCTION
Mayo Foundation
Minzer

REALIZATION
Eisner v. Macomber
Rev. Rul. 79-24
Rev. Rul. 80-52

DAMAGES
Glenshaw Glass
PLR 200041022
PLR 200121031

RECOVERY OF LOSS
Clark
PLR 9743035

TAX BENEFIT RULE
Hillsboro National Bank

GIFTS
Taft

STANDARD FOR DETERMINING GIFTS AND BEQUESTS
Duberstein
Olk

CANCELLATION OF DEBT
Kirby Lumber
Zarin
Preslar

CLAIM OF RIGHT AND ILLEGAL INCOME
Lewis

NONRECOGNITION AND ENCUMBRANCES
Crane
Tufts

MEDICAL
Ochs

BUSINESS EXPENSE I
Pevsner
Gilmore
Hunter
Rev. Rul. 75-120

BUSINESS EXPENSE II
Smith
Flowers
Hantzis

ORDINARY AND NECESSARY
Popov
Welch
Rev. Rul. 99-23
Rev. Rul. 2000-7

DEPRECIATION
Depreciation Tables Taken From Rev. Proc. 87-57
Simon

STATUTORY EXCLUSION FROM CAPITAL ASSET
Bielfeldt
Malat

JUDICIALLY CREATED EXCEPTIONS TO CAPITAL GAIN TREATMENT
Corn Products
Arkansas Best
Merchants National Bank
Arrowsmith

SALE OF BUSINESS
McGowan

QUASI-CAPITAL ASSETS
International Shoe

ANTICIPATORY ASSIGNMENT OF INCOME
Lucas v. Earl
Poe v. Seaborn
Blair
Horst
Eubank
Heim

ANTICIPATION OF INCOME
Hort
McAllister
P.G. Lake
Lattera
Banks