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