Case Index

21 West Lancaster Corp. v. Main Line Restaurant, Inc., § 12.3(b)

2925 Briarpark, Ltd., § 2.9(a)(i)(A)

A to Z Welding & Mfg. Co., § 11.2(f)(iv)

A.E. Staley Manufacturing Co. v. Commissioner, § 7.7(b)(iv)

Abbott Laboratories v. Gardner, § 11.2(f)(ii)

Abrams v. Commissioner, §§ 2.8(d), 9.5(d)

Accord Great Plains Gasification v. Commissioner, § 2.3(d)

Adams v. Coveney, § 11.2(f)(i)

Aetna Casualty & Surety Co. v. United States, § 5.6(b)

Ainsley Corp. v. Commissioner, §§ 9.4(e), 9.4(g)

Ainsworth v. Commissioner, § 4.3(e)(ii)

Aizawa v. Commissioner, § 2.8(c)

Alcazar Hotel, Inc. v. Commissioner, § 2.4(c)(i)

Alexander v. United States, § 10.3(o)

Allen v. Courts, § 2.5(b)

Allison v. Commissioner, § 10.3(j)

Alumax v. Commissioner, § 5.2(e)

Alvarado v. Walsh, § 12.2(b)

Amerada Hess Corp. v. Commissioner, § 6.4(b)(ii)

American Mfg. Co. v. Commissioner, §§ 5.4(b)(ii), 5.4(d)(iii)

American Principals Leasing Corp. v. United States, § 10.3(d)

Amici v. United States, § 11.2(g)

Amos v. Commissioner, § 11.2(f)(iii)

Annette Kilker v. Commissioner, § 12.3(b)

Ansley v. Commissioner, § 9.4(e)

A.P. Green Export Co. v. United States, § 6.7(a)(i)

Appeal of Laure, § 5.2(c)

Aquiline v. United States, § 12.3(e)

Arkansas Best Corp . v. Commission, § 9.3(e)

Arkin v. Commissioner, § 2.9(d)

Artus v. Alaska Department of Labor, § 12.3(e)

Arve Kilen v. United States, § 11.2(f)(ii)

Associated Wholesale Grocers v. United States, § 6.1(b)(i)

Atlas Oil & Refining Corp. v. Commissioner, § 5.8(a)(iii)(A)

Atlas Tool Co. v. Commissioner, §§ 5.4(b)(ii), 5.4(d)(iii)

Auerbach Shoe Co. v. Commissioner, § 4.4(e)

AutoStyle Plastics, Inc., § 9.3(c)

Avildsen Tools, § 11.2(f)(iii)

Babin v. Commissioner, § 3.2(e)(i)

Badaracco v. Commissioner, §§ 11.3(b)(ii), 11.3(b)(iii)

Baggao v. Commissioner, § 9.3(d)

Baldwin v. Commissioner, § 9.4(h)(i)

Barrett v. Commissioner, § 9.4(e)

Bateman v. Commissioner, § 5.2(f)

Baton Rouge Supply Co. v. Commissioner, § 6.7(a)(i)

Bausch & Lomb Optical Co. v. Commissioner, § 5.4(b)(i)

Bazley v. Commissioner, § 5.6(a)

B.B. Rider Corp. v. Commissioner, § 9.4(h)(i)

Beard v. Commissioner, § 11.3(b)(i)

Becher v. Commissioner, § 5.2(c)

Beery v. Commissioner, § 10.4(a)

Begier v. IRS, § 3.3(f)

Bellus v. United States, § 11.2(e)(iv)

Benedum v. Granger, § 9.4(a)

Benjamin Stratmore v. Commissioner, § 11.2(k)

Bensten v. Phinney, § 5.2(c)

Benton v. Commissioner, § 4.4(e)

Bercy Industries v. Commissioner, § 6.2(d)

Berry Petroleum Co. v. Commissioner, § 6.4(f)(iv)

Best Repair Co., § 11.2(h)(i)

Bilski v. Commissioner, § 11.2(e)(i)(B)(1)

Bilzerian v. United States, § 11.2(l)

Board of Trade v. Johnson, § 12.3(e)

Bonsall v. Commissioner, § 5.7(c)(iii)

Booth Newspapers, Inc. v. United States, § 9.3(e)

Borg-Warner Acceptance Corp. v. Hall, § 10.3(j)

Bostwick v. Commissioner, § 11.2(f)(iv)

Bradford v. Commissioner, § 2.3(a)(v)

Brancroft, § 11.2(h)(i)

Brandt-Airflex v. Long Island Trust Co., § 10.3(a)(ii)

Braniff Airways, Inc., v. Exxon Co., USA, § 10.3(k)

Bratton v. Commissioner, § 2.4(b)

Bressi v. Commissioner, §§ 2.5(b), 3.3(l)

Briarcliff Candy Corp. v. Commissioner, § 7.8(b)(iv)

Brickell Investment Corp., § 10.4(b)

Brickman v. Commissioner, § 3.2(e)(i)

Bronson v. United States, § 10.3(j)

Brooks v. United States, § 9.6(b)

Brown v. O’Keefe, § 4.3(j)(iv)

Bruning v. United States, §§ 11.2(h), 11.3(b)(ix)

Buchanan v. United States, §§ 9.4(b), 9.4(c)

Bullard v. United States, § 9.4(g)

Burden v. United States, §§ 11.2(b), 11.2(g)

Burnham v. Commissioner, § 6.3(b)

Burns v. United States, § 11.2(h)

Bush Terminal Buildings Co. v. Commissioner, § 7.8(b)(i)

Byers v. Commissioner, § 9.3(b)

California State Board of Equalization v. Goggin, §§ 8.6(e), 11.2(q)

California State Board of Equalization v. Sierra Summit, § 8.6(e)

Camp Wolter Enterprises v. Commissioner, § 6.3(b)

Campbell v. Commissioner, § 2.6(c)

Cannon Valley Woodwork, Inc., v. Malton Construction Co., § 12.3(b)

Carapella v. United States, § 11.3(b)

Carlins v. Commissioner, § 3.2(k)

Carlson v. Commissioner, § 2.6(b)(ii)

Carroll-McCreary v. Commissioner, § 2.4(b)

Casco Products Corp. v. Commissioner, § 5.6(b)

Cassidy v. Commissioner, § 11.3(b)(iv)

Century Motor Coach Inc. v. Commissioner, § 9.4(i)(i)

Chamberlain v. Commissioner, § 10.3(j)

Chapman v. Commissioner, § 5.5(a)(ii)

Charles E. Bradley et al. v. United States, § 11.2(f)(iv)

Cherry v. United States, § 6.7(a)(i)

Chicago, Milwaukee, St. Paul & Pacific R.R. Co. v. United States, § 7.8(b)(i)

Chilingirian v. Commissioner, § 4.3(j)(i)(C)

Christensen v. Commissioner, § 9.4(e)

Citizens Bank of Maryland v. Strumpf, §§ 10.3(j), 10.3(k)

City of New York v. Feiring, § 11.2(e)(v)

Clarksdale Rubber Co. v. Commissioner, § 6.8(a)

Coady v. Commissioner, § 5.7(c)(vii)

Coborn v. Commissioner, § 9.4(i)(iii)

Coburn v. Commissioner, §§ 2.3(a)(ii), 2.9(d)

Cohen v. United States, § 10.3(a)(ii)

Coleman v. Comm’r, § 9.6(b)

Combrink v. Commissioner, § 2.3(a)(iv)

Commissioner v. Capento Securities Corp., § 2.4(c)(i)

Commissioner v. Carmen, § 7.3(a)(Introduction)

Commissioner v. Court Holding Co., §§ 4.3(j)(i)(D), 4.3(j)(iii)

Commissioner v. Danielson, § 7.5(h)(i)

Commissioner v. Day & Zimmerman, Inc., § 6.2(b)(i)

Commissioner v. Freund, § 6.3(b)

Commissioner v. Green, § 2.9.(d)

Commissioner v. Hind, § 11.2(e)(i)(C)

Commissioner v. Jacobson, § 2.3(a)(v)

Commissioner v. Levy, § 9.4(i)

Commissioner v. Lincoln Savings & Loan Association, § 7.8(b)(iv)

Commissioner v. Morgan § 5.4(d)(iii)

Commissioner v. Motor Mart Trust, § 2.4(c)(i)

Commissioner v. Rail Joint Co., § 2.3(a)(v)

Commissioner v. Spaulding Bakeries Inc., §§ 6.2(b)(i), 7.4(e)

Commissioner v. Tufts, §§ 2.9(a)(i)(A), 4.3(j)(i)(C)

Commissioner v. Wilson, § 5.7(c)(vii)

Commodores Point Terminal Corp. v. Commissioner, § 6.7(a)(i)

Common Wealth National Bank v. United States, § 11.2(f)(i)

Community Bank v. Commissioner, § 9.5(b)(ii)

Concord Control Inc. v. Commissioner, § 2.6(b)

Cooper v. Commissioner, § 9.3(b)

Cooper v. United States, § 4.4(b)

Copeland v. Commissioner, § 11.2(h)

Corduan v. Commissioner, § 2.3(d)

Corn Products Refining Co. v. Commissioner, § 9.3(e)

Cortland Specialty Co. v. Commissioner, §§ 5.2(d) 6.3(b)

Cottage Savings Association v. Commissioner, §§ 2.4(d)(iii), 3.2(c)(i)

Cox v. Commissioner, § 9.4(e)

Cozzi v. Commissioner, §§ 2.3(d), 3.2(k)

Crane v. Commissioner, §§ 2.9(a)(i)(A), 4.3(j)(i)(C)

Creigh A. Bogart v. United States, § 11.3(b)(iii)

Cromwell Corp v. Commissioner, § 6.7(a)(i)

Crow v. Long, § 12.3(h)

C.S. Associates v. Miller, § 12.3(e)

C.V.L. Corp v. Commissioner, § 4.4(e)

D. Godfre Jr., § 11.2(f)(i)

Dallas Transfer & Terminal Warehouse Co. v. Commissioner, § 2.6(b)

Dalton v. IRS, § 11.3(b)(iii)

Dana Corp. v. United States, § 7.8(b)(iv)

Daneberg v. Commissioner, § 2.9(c)

D’Arcy-MacManus & Masius Inc. v. Commissioner, § 6.7(a)(i)

David L. Morgan v. United States, § 10.3(k)

Davis v. Commissioner, § 2.6(b)(ii)

DeFord v. Commissioner, § 9.6(b)

Delk v. Commissioner, §§ 9.4(a), 9.6(b)

Delpit v. Commissioner, § 10.3(d)

Dennis B. Levine, § 10.4(a)

Denny v. Commissioner, § 2.3(a)(iv)

Detroit-Michigan Stove Co. v. United States, § 5.8(a)(iii)(C)(2)

Denver & Rio Grande Western Railroad Co. v. Commissioner, § 7.8(b)(i)

Derby Realty Corp. v. Commissioner, § 9.5(b)(i)

Dewsnup v. Timm, §§ 12.3(b), 12.3(h)

DiLaura v. Commissioner, § 2.3(a)(ii)

Di Stasio v. United States, § 4.3(c)(iii)

Dolan v. Commissioner, § 10.3(a)(ii)

Dominguez, § 10.3(k)

Donald W. Fairchild v. Commissioner, § 10.3(b)(v)

Douglas W. Bergstrom v. United States, § 11.3(b)(i)

Driscoll’s Towing Service, Inc., § 11.2(f)(iv)

Duncan v. Commissioner, §§ 5.8(a)(v), 7.3(a)

Dunlap & Associates, Inc. v. Commissioner, § 5.6(b)

Dustin v. Commissioner, § 9.4(d)(i)

Eagle Asbestos & Packing Co. v. United States, §§ 2.3(a)(v), 10.3(o)

Earnshaw v. Commissioner, §§ 2.3(a)(iii), 2.3(a)(vi)

Eby v. United States, § 11.3(b)(ix)

Echols v. Commissioner, § 3.2(k)

Edwards Motor Transit v. Commissioner, § 5.8(a)(v)

Eifert v. Commissioner, § 10.3(j)

Electro-Chemical Engraving Co. v. Commissioner, § 2.9(c)

Eliawira Ndosi v. State of Minnesota, § 11.2(e)(iv)

Elkins v. Commissioner, § 4.2

Ellis v. Commissioner, § 2.3(d)

Energy Resources, § 11.2(f)(iii)

Equibank, N.A. v. Wheeling-Pittsburgh Steel Corp., § 12.3(e)

Estate of Broadhead v. Commissioner, § 2.3(d)

Estate of Miller v. Commissioner, § 9.3(c)

Estate of Mixon v. United States, § 9.4(i)

Estate of Shapiro v. Commissioner, § 2.3(d)

Estate of Stauffer v. Commissioner, § 5.6(b)

Ewing v. United States, § 10.3(o)

Fairfield Communities Land Co. v. Commissioner, § 6.7(a)(i)

Fandre v. Internal Revenue Service, § 12.2(e)

Fashion Park, Inc. v. Commissioner, §§ 2.3(a)(iii), 2.3(a)(v)

Fender Sales v. Commissioner, § 2.4(b)(iii)

Fiataruolo v. United States, § 10.3(o)

Fidelity—Philadelphia Trust Co. v. C.I.R., § 2.3(d)

Fifth Avenue—Fourteenth Street Corp. v. Commissioner, § 2.6(b)(ii)

Fincher v. Commissioner, § 9.2(b)

Fin Hay Realty Co. v. United States, §§ 2.3(c), 7.7(a)

Florida Department of Revenue v. Piccadilly Cafeterias, Inc., § 8.6(d)

Florida Peach Corporation v. Commissioner, § 10.3(a)(ii)

Focht v. Commissioner, § 5.4(d)(v)

Forest Hotel Corp. v. Fly, § 5.8(a)(v)

Fort Howard Corp. v. Commissioner, § 6.4(f)(iv)

Frank Thompson v. United States, § 11.2(p)

Frazier v. Commissioner, §§ 2.9(a)(ii)(B), 2.9(c)

Freeland v. Commissioner, §§ 2.9(a)(i)(B), 2.9(a)(iii), 2.9(c), 2.9(d)

Freeman v. Commissioner, § 10.3(d)

Friedman v. Commissioner, § 2.6(a)

Fuller v. Fair, § 10.3(d)

Fullmer v. United States, § 11.2(h)

Fulton Gold Corp. v. Commissioner, §§ 2.8(b), 3.2(c)(iii)(A)

Gada v. United States, § 5.7(c)(vii)

Garber Industries, Inc. v. Commissioner, § 6.4(d)

Gary V. Skiba v. Cecil Keith Knee, § 4.4(a)

Garland R. Pomeroy, § 11.2(f)(i)

Gaudiano v. Commissioner, § 3.3(e)

G.E. Employee Security Corp. v. Manning, §§ 9.4(c), 9.4(d)(i)

Gehl v. Commissioner, § 2.9(a)(ii)(A)

General Utilities and Operating Co. v. Helvering, §§ 7.4(a), 9.3(g)(i)

George E. Warren, § 9.4(h)

George Louis Carapella v. United States, § 10.3(d)

George L. Riggs, Inc. v. Commissioner, § 6.2(b)(i)

Georgian Villa Inc. v. United States, § 11.2(m)

Germantown Trust Co. v. Commissioner, § 11.3(b)(i)

Gershkowitz v. Commissioner, §§ 2.9(b), 3.2(a)

Giblin v. Commissioner, § 2.4(b)

Gilliam v. Speier, §§ 7.6, 11.2(g)

Gitlitz v. Commissioner, §§ 2.6(b)(ii), 2.7(b)(i), 2.7(d)(i)(A), 3.3(e)

Given v. Commissioner, § 11.3(b)

G.M. Trading Corp. v. Commissioner, § 2.4(c)(ii)(B)

Goatcher v. United States, § 9.2(b)

Goodman v. Phillip R. Curtis Enterprises, Inc., § 10.3(a)(ii)

Granite Trust Co. v. United States, § 6.2(b)(i)

Great Plains Gasification Associates v. Commissioner, §§ 2.9(a)(i)(A), 2.9(c)

Gregory v. Helvering, §§ 5.2(h), 5.7(c)(vii)

Grogan v. Commissioner, § 11.2(p)

Grogan v. Garner, § 11.3(b)(iii)

Guadiano v. Commissioner, § 2.7(b)(i)

Guaranty Trust Co. of New York v. Commissioner, § 4.3(d)(i)

Guerra v. Commissioner, § 10.3(j)

Hahn v. Commissioner, § 2.3(a)(iii)

Hallowell v. Commissioner, § 4.3(j)(i)(D)

Hall Paving Co. v. United States, § 9.4(d)(i)

Halpern v. Commissioner, § 4.4(f)

Hanna Coal Co. v. IRS, § 10.3(j)

Hanna v. United States, §§ 11.2(g), 11.2(h)

Hardman v. Commissioner, § 7.7(a)

Hargrave v. Township of Pemberton, § 12.3(f)

Harris v. Commissioner, § 2.3(a)(iii)

Harry P. Begier, Jr., § 12.2(d)

Hartland Associates v. Commissioner, § 2.4(b)

Havemeyer v. Commissioner, § 9.5(d)(i)

Hawaiian Trust Co. v. United States, § 6.7(a)(i)

Hazel v. Commissioner, § 10.4(d)

Hazeltine Corp. v. Commissioner, § 6.4(b)(ii)

Helvering v. Alabama Asphaltic Limestone Co., §§ 5.8(a)(ii), 5.8(a)(iii)(A)

Helvering v. American Dental Co. § 2.3(a)(v)

Helvering v. Hammel, §§ 2.9(c), 4.3(j)(i)(C)

Helvering v. Killian Co., § 2.5(b)

Helvering v. Nebraska Bridge Supply & Lumber Co., § 4.3(j)(i)(C)

Helvering v. Southwest Consolidated Corporation, §§ 5.8(a)(ii), 5.8(a)(iii)(C)(5)

Helvering v. Watts, § 6.3(b)

Henry E. v. United States, § 11.2(e)(i)(A)

Henry Robert Grewe, § 11.3(b)(vii)

Heverly v. Commissioner, § 5.5(a)(ii)

Hillsboro National Bank v. Commissioner, §§ 2.6(e), 2.3(a)(vi)

Hillsborough Holdings Corporation v. United States, § 7.8(b)(iv)

Hirsch v. Commissioner, §§ 2.5(b), 3.2(c)(ii)

H.K. Porter Co. v. Commissioner, §§ 6.2(b)(i), 7.4(e)

Hoffman v. Commissioner, § 2.9(d)

Hoffman v. Connecticut Department of Income Maintenance, § 10.3(m)

Hogue v. United States,§ 2.7(b)(i)

Holbrook v. United States, § 11.2(e)(i)(C)

Holywell Corp v. Smith, §§ 3.2(b), 4.2, 7.9(a), 7.9(b)

Home Construction Corp. v. United States, § 5.6(b)

Howard v. United States, § 11.2(e)(i)(C)

Hunt v. Commissioner, § 2.6(b)(ii), 9.4(c)

Huntington-Redondo Co. v. Commissioner, § 2.4(b)(i)

Hutchins v. IRS, § 10.3(a)(ii)

Hyde v. Woods, § 12.3(e)

IDI Management, Inc. v. Commissioner, § 6.2(b)(i)

Indopoco, Inc. v. Commissioner, § 7.8(b)(iv)

In re 499 W. Warren Street Associates Ltd., § 10.3(d)

In re 999 Fifth Avenue Assoc., L.P., § 8.6(b)

In re A & B Heating and Air Conditioning, § 11.2(f)(iii)

In re A. J. Lane, §§ 4.3(j)(i)(B), 4.3(j)(iii), 4.3(j)(iv)

In re A.E. Burrow, § 10.3(k)

In re A.G. Van Metre, Jr., Inc., § 12.3(f)

In re A.H. Robins Co., § 8.6(b)

In re ABEPP Acquisition Corp., § 10.3(m)

In re Aberl, § 11.2(e)(i)(B)(1)

In re Adelstein, § 11.2(h)

In re Ageton, § 4.3(b)

In re Albany Products, Ltd., § 10.3(j)

In re Allegheny Int’l, Inc., § 10.3(b)(vii)

In re Allen M. Senall, § 11.2(f)(iv)

In re Allen Ray Johnson, § 10.3(b)(v), 11.3(c)

In re Allen Wayne Hieb, § 11.2(o)

In re Allied Mechanical Services, § 11.2(b)(i)

In re Allison, § 12.3(e)

In re Alquist, § 11.2(e)(i)

In re Alyce M. Sampson, § 11.3(b)(vii)

In re AM Intern., Inc., § 10.3(b)(iii)

In re American Bicycle Association, § 10.3(d)

In re American Int’l Airways, Inc., § 12.2(a)

In re Amsterdam Ave. Development Association, § 8.6(b)

In re Anchorage International Inn, Inc., § 12.3(e)

In re Anderson, §§ 10.3(a)(ii), 12.3(e)

In re Andrew Ferrara, § 11.3(b)(vi)

In re Angel, § 11.3(b)(iii)

In re Antonelli, Jr., § 4.3(c)(iii)

In re Arenson, § 11.3(b)(ii)

In re Armstrong, § 10.3(c)

In re Artisan Woodworkers, §§ 11.3(b)(ix), 11.2(h)

In re Ashton Harris Pully, Jr., § 11.2(b)(i)

In re Atlas Commercial Floors, Inc., § 12.3(f)

In re Austin, § 11.2(p)

In re AWB Assocs., § 10.3(d)

In re B.J. McAdams, Inc., § 12.3(e)

In re Babich, § 12.3(b)

In re Bailey, § 10.3(b)(ii)

In re Bakersfield Westar Inc., § 3.3(f)

In re Bankr. Estate of Markair, Inc., § 12.3(f)

In re Barden, § 4.3(c)(iii)

In re Barowsky, § 4.4(b)

In re Barry, § 12.2(e)

In re Baund, § 12.3(h)

In re Becker’s Transportation, Inc., § 11.2(f)(iv)

In re Beery, § 4.3(c)(v)

In re Bennett, § 10.3(j)

In re Bentley, § 4.3(k)

In re Berenato, § 11.2(o)

In re Bernicky, § 11.2(e)(i)(B)

In re Berryhill, § 11.2(n)

In re Bisch, §§ 10.3(b)(v), 11.3(b)(v), 12.3(b)

In re Bishop, § 11.2(e)(i)(A)

In re Bissett, § 10.3(a)(ii)

In re Blake, § 10.3(k)

In re Blake, Jr., § 11.2(e)(i)(C)

In re Blutter, § 11.3(b)(ii)

In re Boerne Hills, § 12.3(e)

In re Bracey, § 11.2(e)(i)(C)

In re Bradley, § 4.3(c)(iii)

In re Brian D. Soltan, § 11.2(b)

In re Brickell Investment Corp, § 10.4(b)

In re Brickley, § 11.2(e)(i)(C)

In re Brown, §§ 10.3(b)(vii), 11.2(p)

In re Bruce, § 12.3(h)

In re Brulotte, § 10.3(a)(ii)

In re Bruner, § 11.3(b)(iii)

In re Brzezinski, § 4.3(j)(i)(B)

In re Bulson, § 10.3(j)

In re Burke, § 10.3(j)

In re Burns, §§ 11.2(h), 11.3(b)(ix)

In re Burwick, § 12.3(e)

In re Butcher, § 11.3(b)(ii)

In re Byerly, § 10.3(a)(ii)

In re C.A. Searlies, § 4.4(b)

In re Callahan, § 11.2(e)(i)(B)(1)

In re Campbell, § 12.3(h)

In re Carapella, § 11.3(b)(i)

In re Cardinal Mine Supply, Inc., § 11.3(c)

In re Carlton, § 12.3(h)

In re Carol Janett Chene, § 11.2(l)

In re Carousel Int’l Corp., § 12.3(e)

In re Carter, § 11.2(e)(i)(C)

In re Cassidy, § 11.2(g)

In re Cecilia Ann Pardue, § 12.3(b)

In re Century Boat Co., § 10.3(b)(vi)

In re Challenge Air Int’l Inc., § 12.3(i)

In re Chateaugay Corporation (LTV), §§ 2.4(d)(i), 11.2(e)

In re Chavis, § 10.3(b)(vi)

In re Chene, § 11.2(l)

In re Chicago, Rock Island & Pacific R.R., § 10.3(a)(ii)

In re China Peak Resort, § 11.2(q)

In re Chukwuemeka M. Ekeke, § 11.2(o)

In re Clark, §§ 11.3(b)(viii)(E), 12.3(b)

In re Cohen, § 11.2(n)

In re Cohn, § 11.3(b)(ii)

In re Colin, § 11.2(g)

In re Collum, § 2.3(a)(ii)

In re Community Hospital of Rockland County, § 10.3(m)

In re Continental Airlines, § 10.3(j)

In re Cooke, § 12.3(h)

In re Cotswold Village, § 3.2(b)

In re Crabtree, § 10.3(k)

In re Cruseturner, § 4.3(j)(iv)

In re C-T of Virginia, Inc., § 11.2(e)(v)

In re Cumberland Farms, Inc., § 10.3(a)(ii), 10.3(d)

In re Cumiford, § 11.2(e)(i)(B)(1)

In re Cusato Brothers Int’l, Inc., § 8.6(e)

In re Custom Distribution Services Inc., § 10.3(d)

In re Cutaia, § 11.2(e)(i)

In re Dakota Industries, Inc., § 12.3(b)

In re Dalton, § 11.3(b)(iii)

In re Daniel Demos, § 10.3(j)

In re David Brian Burgess, § 11.2(o)

In re David Browning Canon, § 4.4(b)

In re David Paul Johnson, § 10.3(l)

In re David Roger McGowan, § 4.3(j)(ii)

In re Davidson, § 11.2(e)(i)(C)

In re Davis, §§ 10.3(b)(vi), 12.3(b)

In re De Jesus Saez, § 10.3(j)

In re Dearing, § 10.3(e)

In re Debeaubien, § 10.3(j)

In re Deer Park Inc., § 11.2(f)(iii)

In re Demarah v. United States, § 12.3(h)

In re DePaolo, § 11.2(p)

In re DeVoe, § 4.4(b)

In re Dewberry, § 11.2(f)

In re Dietz, § 11.2(e)(i)(C)

In re Diez, § 10.3(a)(ii)

In re Dillard, § 10.3(a)(ii)

In re Distiller’s Pride Corp., § 11.2(e)

In re Divco Philadelphia Sales Corp., § 11.2(e)

In re Diviney, § 10.3(j)

In re Doan, § 10.3(k)

In re Doe, § 10.3(k)

In re Doerge, §§ 10.3(a), 11.3(b)

In re Dominguez, § 10.3(k)

In re Doss, § 11.3(b)(ii)

In re Dow Corning Corp., §§ 2.6(e), 5.8(b)(vi)

In re Dowdle, § 10.3(k)

In re Driscoll’s Towing Service, § 11.2(f)(iv)

In re Dunhill Medical, Inc., § 10.3(k)

In re E & S Comfort, Inc., § 12.2(a)

In re Earnest S. Regas Inc., § 11.2(f)(iv)

In re Eastmet Corp., § 8.6(b)

In re Eddie Burrell, § 11.3(b)(v)

In re Edward R. Fitzsimmons, § 10.3(a)(ii)

In re Eith, § 4.4(a)

In re Ekeke, § 1.2(h)

In re Elmer Eugene Palmer, §§ 11.2(h), 11.2(o)

In re Envirocon Int’l Corp., § 12.3(e)

In re Farmers Markets, Inc., § 12.3(e)

In re Farrell, § 10.3(c)

In re F.C.M. Corp., §§ 10.3(b)(v), 11.3(c)

In re Federated Department Stores, Inc., § 11.2(b)

In re Feiler, § 4.3(c)(v)

In re Fein, § 11.3(b)(v)

In re Ferguson, §§ 10.3(k), 11.2(f)(iii)

In re Ficken, § 4.3(a)

In re Filipovits, § 12.2(e)

In re First Securities Group of California, Inc., §§ 3.2(b), 3.3(b), 10.3(a)(i)

In re Flo-Lizer, §§ 11.2(b)(i), 11.2(f)(iii)

In re Florence, § 11.2(e)(i)(C)

In re Forrest, § 12.3(h)(i)

In re Fox, § 11.3(b)(ix)

In re Frank Todd, § 11.2(p)

In re Freeman, §§ 10.3(e)(ii), 10.3(l)

In re Fretz, § 11.3(b)(iii)

In re Friendship College, §§ 11.2(b), 11.2(b)(i)

In re Frost, § 11.2(h)

In re Fullmer, §§ 10.3(b)(vii), 11.2(h), 11.3(b)(ix)

In re Fyfe, § 10.3(a)(ii)

In re Gardner, § 10.3(a)(ii)

In re George, §§ 11.2(e)(iii), 11.2(e)(v)

In re G-I Holdings Inc., § 10.3(a)(ii)

In re Gibbons, § 12.3(h)

In re Gibout, § 12.3(b)

In re Gillenwater, § 12.2(e)

In re Gillespie, §§ 11.2(e), 11.2(e)(iii)

In re Glamour Coat Co., Inc., § 11.3(c)

In re Godwin, § 4.3(c)(iii)

In re Gran, § 10.3(b)(vii)

In re Greasy Creek Coal Co., § 12.2(c)

In re Greenig, § 10.3(b)(ii)

In re Greenstein, § 11.3(b)(ii)

In re Gregory Engine & Machine Services Inc., § 11.2(f)(iii)

In re Grewe, §§ 10.4(b), 11.3(b)(vii)

In re Gribben, § 10.3(k)

In re Griffin, § 4.4(b)

In re Griffith, § 11.3(b)(iii)

In re Ground Systems, Inc., § 11.3(b)(viii)(E)

In re Groves, § 4.3(j)(iii)

In re Grynberg, §§ 11.2(h), 11.3(b)(v), 11.3(b)(ix)

In re Gurwitch, § 11.3(b)(v)

In re Gushue, § 11.3(b)(i)

In re Gust, § 11.2(f)

In re Haas, § 11.3(b)(iii)

In re Haedo, § 10.3(j)

In re Hairopoulos, § 11.3(b)(vii)

In re HAL, Inc., § 10.3(k)

In re Hall, § 4.3(a)

In re Halle, § 4.4(b)

In re Hambright, § 10.3(b)(ii)

In re Hamilton, § 12.2(a)

In re Hanna, §§ 11.2(h), 11.3(b)(ix)

In re Hans B. Cantrup, § 8.6(c)

In re Hansen, § 11.2(o)

In re Harbaugh, § 10.3(k)

In re Hardee, § 11.2(h)

In re Hardie, § 11.2(e)(i)(B)

In re Hardy, § 11.2(o)

In re Harrison, § 12.3(e)

In re Harry Fondiller, § 4.2

In re Hartman, § 11.3(b)(iv)

In re Harvard Mfg., § 12.2(a)

In re Harvey, § 4.4(f)

In re Hausladen, § 10.3(b)(ii)

In re Hays, § 11.2(e)(i)(B)

In re Haywood, § 11.3(b)(ii)

In re Healey, § 9.3(b)

In re Healis, § 11.2(h)

In re Heath, § 11.3(b)(viii)(E)

In re Healthcare Services, § 12.2(b)

In re Hechinger Inv. Co. of Delaware, Inc., § 8.6(d)

In re Helene Ulrich, § 10.3(j)

In re Herd, § 10.3(b)(v)

In re Hester, § 4.5

In re H.G.D. & J. Mining Co., § 11.2(h)

In re Higgins, § 11.2(b)

In re Hillsborough Holdings Corp., § 11.2(b)(ii)

In re Hindenlang, § 11.3(b)(i)

In re Hobbs, §§ 10.3(n), 11.2(e)(i)(B)(1)

In re Holden, § 10.3(k)

In re Holywell Corp., §§ 7.9(a), 10.3(h), 11.3(c)

In re Home American T.V.-Appliance-Audio, Inc., § 6.1

In re Homer R. Birchfield, §§ 10.3(b)(iii), 11.3(c)

In re Hornick, § 11.2(b)(i)

In re Howard J. Black, § 11.2(o)

In re Hudson, § 10.3(k)

In re Hudson Oil Co., §§ 4.2, 7.9(a)

In re Hunt Brothers Construction, Inc., §§ 10.3(b)(iv), 11.3(c)

In re Hutchinson, § 4.3(h)

In re Ideal Mercantile Corp., § 10.3(l)

In re Import and Mini Car Parts, Ltd., Inc., § 11.2(b)

In re Indian Motorcycle Co., § 10.3(a)(ii)

In re International Horizons, Inc., § 10.3(b)(ii)

In re Irvin, § 11.2(h)

In re Irving C. Newcomb, Jr., § 11.3(b)(vii)

In re Isis Foods, § 4.3(h)

In re Isom, § 10.3(a)(ii)

In re Jackie Ray Wills, § 4.3(b)

In re Jackson, §§ 10.3(b)(iii), 11.3(b)(ii)

In re Jacobey-Bender, Inc., §§ 8.6(b), 8.6(d)

In re James, § 4.4(b)

In re James A. Smihula, et ux., § 11.2(o)

In re James Wise, § 11.2(e)(i)(C)

In re JAS Enters., § 11.3(b)(ix)

In re J.B. Winchells, Inc., § 12.2(e)

In re Jenny Lynn Mining Co. § 11.2(e)(v)

In re John D. Gilliland, § 11.2(h)(i)

In re John Darnell, § 12.3(e)

In re Johnetta Wadkins, § 12.3(e)

In re Johnny Ray Warren, § 10.3(d)

In re Johnson, § 11.2(h)

In re Johnson Elec. Corp., § 11.3(b)(ix)

In re Jones, §§ 10.3(n), 11.3(b)(ii), 12.3(h)

In re Jones & Lamson Waterbury Farrel Corp., § 12.2(d)

In re Jones Truck Lines, Inc., § 12.2(d)

In re Joplin, Jr., § 4.2

In re Jordan, § 12.3(h)

In re Junes, § 10.3(b)(v)

In re Kamstra, § 12.3(f)

In re Kaplan, § 11.2(f)(iii)

In re Kerr, § 4.3(c)(iii)

In re Kimura, § 12.3(e)

In re King, § 11.2(e)(i)(B)

In re Kinion, § 12.3(g)

In re Klein, § 11.2(e)(i)(B)(1)

In re Kline, § 11.2(e)(v)

In re Klingshirn, § 11.2(e)(i)(B)(2)

In re Kolenda, § 11.3(b)(viii)(E)

In re Knobel, § 4.3(b)

In re Knudsen, § 4.3(a)

In re Kochell, §§ 4.3(h), 12.3(b)

In re Kragness, § 10.3(b)(ii)

In re KRSM Props, § 7.6

In re Kreidle, § 3.2(k)

In re Kroll, § 10.3(j)

In re Lagerstrom, § 10.3(l)

In re Lambdin, § 11.2(b)

In re Landbank Equity Corp., §§ 7.8(b)(ii), 10.3(b)(vii)

In re Lane, § 7.7(a)

In re Larry F. and Mary A. Laymon, §§ 4.3(j)(ii), 4.3(j)(iii)

In re Larry Merritt Co., § 10.3(b)(vi)

In re Larson, § 11.2(h)

In re LaSalle Rolling Mills, § 11.2(f)(iv)

In re Latham Exploration Co., Inc., § 10.3(a)(ii)

In re Lauer, § 12.2(a)

In re Lavelle, § 4.4(b)

In re LCO Enterprises, § 12.2(b)

In re Leavell, §§ 10.3(a)(ii), 11.3(b)(viii)(E)

In re Leavy, § 8.6(e)

In re Ledgemere Land Corp., § 10.3(d)

In re Lee, § 11.3(b)(i)

In re Lehnhardt, § 11.3(b)(vii)

In re Leightner, § 10.3(b)(ii)

In re Lemco Gypsum, Inc., § 11.2(b)

In re Leslie, § 12.3(e)

In re Lilly, § 11.2(e)(i)(B)

In re Lindberg, § 4.3(j)(i)(B)

In re Linkous, § 12.3(e)

In re Linsenmeyer, § 4.4(e)

In re L.J. O’Neill Shoe Co., § 11.2(b)(ii)

In re Long, § 12.3(b)

In re Lorber Indus. of California, § 11.2(e)(v)

In re Lowrie, § 11.3(b)(i)

In re Luciano Popa, § 4.3(c)(iii)

In re Luongo, § 10.3(k)

In re Luster, § 4.3(c)(v)

In re Lyons, § 12.3(b)

In re Macagnone, § 10.3(d)

In re Madden, § 4.3(c)(v)

In re Mansfield Tire & Rubber Co., § 11.2(e)(v)

In re Mantz, § 10.3(b)(vi)

In re Mark Anthony Constr., Inc., § 11.2(b)(i)

In re Maropa Marine Sales, § 4.3(h)

In re Marshall Andrew Ryan, § 11.3(b)(v)

In re Mary Frances Richcreek, §§ 10.4(a), 11.2(h)

In re Mary Germaine, § 11.3(b)(vii)

In re Mason, § 10.3(k)

In re Mast, § 12.3(h)

In re Maxfield, § 1.2(h)

In re Mazzeo, § 11.2(o)

In re McDaniel, § 10.3(j)

In re McDermott, § 11.2(e)(i)(A)

In re McGowan, §§ 4.3(j)(i)(C), 4.3(j)(i)(E)

In re McGrath, § 11.3(b)(i)

In re McIver, § 12.3(b)

In re McKnight, § 11.3(b)(viii)(E)

In re M.C. Tooling Consultants Inc., § 11.2(f)(iii)

In re McTyre Grading & Pipe, § 12.3(b)

In re Mehr, § 4.3(c)(ii)

In re Michael Forte, § 3.3(a)

In re Middendorf, § 12.2(c)

In re Miller, § 4.3(e)(ii)

In re Millsaps, § 10.3(a)(ii)

In re Mirman, §§ 4.4(a), 4.4(f)

In re Miss Glamour Coat Co., Inc., §§ 10.3(b)(iii), 11.3(c)

In re MMR Holding Corp., § 11.2(g)

In re Mold Maker, Inc., § 11.3(b)(viii)(E)

In re Molina, § 11.2(e)(i)(C)

In re Monclova Care Center, Inc., § 11.2(h)

In re Montoya, § 4.3(j)(i)(B)

In re Motors Liquidation Company, § 5.8(b)(ii)

In re Motter, § 10.3(n)

In re Mounier, § 11.2(g)

In re Mund Bros., § 10.3(d)

In re Nail, § 10.3(j)

In re Nash, § 11.2(f)(iii)

In re National Financial Alternatives, Inc., § 12.3(e)

In re Navis Realty, Inc., 12.3(f)

In re Nelson, § 11.3(b)(vii)

In re Nevin, §§ 3.2(k), 4.3(j)(iii)

In re Nine to Five Child Care, § 12.3(i)

In re North Port Associates Inc., § 11.2(b)(i)

In re Norton, §§ 10.3(j), 10.3(k)

In re Numed Healthcare Inc., § 10.3(a)(ii)

In re Nussbaum, § 4.4(b)

In re Oldfield, § 11.2(e)(i)(B)

In re Olson, §§ 4.3(j)(i)(C), 4.3(j)(ii), 4.3(j)(iii), 11.3(b)(i)

In re Onondaga Plaza Maintenance Co., § 10.3(a)(ii)

In re O.P.M. Leasing Services Inc., §§ 11.2(b), 11.2(e)(i)

In re Osborne, § 10.3(b)(vi)

In re Pacific-Atlantic Trading Co., §§ 10.3(b)(vi), 11.2(b)(ii)

In re Padden, § 11.2(e)(i)(A)

In re Palladino, § 11.2(e)(i)(A)

In re Palm Beach Resort Properties, Inc., § 10.3(a)(ii)

In re Parrish, § 11.2(e)(i)

In re Pavone Textile Corp., § 11.2(h)(i)

In re Pelullo, § 10.3(a)(ii)

In re Penman, § 4.3(k)

In re Penrod, § 12.3(g)

In re Permar Provisions, Inc., § 8.6(d)

In re Perry, §§ 4.3(j)(iv), 12.3(h)

In re Petruccelli, §§ 4.4(f), 11.3(b)(viii)(E)

In re Pettibone Corp, §§ 10.3(b)(ii), 10.3(k), 11.2(j)

In re Phar-Mor, Inc. § 4.3(c)(v)

In re Phillips, § 12.3(h)(i)

In re Piccadilly Cafeteria Company, Inc., § 8.6(d)

In re Pierce, § 11.2(e)(iv)

In re Piper Aircraft Corp., § 10.3(d)

In re Placid Oil Co., §§ 7.8(b)(ii), 10.3(b)(vii)

In re Pletz, § 12.3(b)

In re Pool & Varga Inc., § 11.2(b)(i)

In re Popp, § 4.3(j)(iv)

In re Potomac Iron Works, § 10.3(f)

In re Price, § 10.3(j)

In re Priest, § 12.3(b)

In re Professional Bar, § 12.3(e)

In re Prudential Lines, § 4.3(c)(v)

In re Pullman Constr. Indus., § 12.2(a)

In re Quality Medical Consultants Inc., § 11.2(g)

In re Quattrone Accountants, Inc., § 10.3(a)(iv)

In re Queen, § 10.3(d)

In re Quid Me Broadcasting Inc., § 11.2(b)

In re Quinlan, § 11.2(e)(i)(C)

In re R & T Roofing Structures, § 12.2(d)

In re Raiman, §§ 11.2(e)(i), 11.2(e)(iii)

In re Ralph C. McAuley, § 10.3(a)(ii)

In re Ramirez, § 10.3(k)

In re Ramos, § 11.2(f)(iii)

In re Rassi, § 11.2(e)(i)(A)

In re Rebel Coal Co., § 10.3(j)

In re Reich, §§ 4.3(h), 11.2(h)

In re Ribs-R-Us, § 11.2(f)(iii)

In re Richard Granger, § 12.3(e)

In re Richard J. Morrell, §§ 10.3(b)(iv), 11.3(c)

In re Robert B. Quick, Jr., § 11.2(h)

In re Robert F. Totten, § 12.2(e)

In re Robert H. Isom, § 12.3(h)

In re Robinson, § 11.2(f)

In re Roderick, § 10.3(b)(iii)

In re Rogelio Suarez, § 12.3(h)

In re Romagnolo, § 11.2(e)(i)(B)(1)

In re Ronald Elsworth Reichard, § 11.3(c)

In re Root, § 11.3(b)(viii)(E)

In re Rozel Industries, Inc., § 10.3(k)

In re Rueter, § 4.3(c)(iii)

In re Ruggeri Elec. Contracting, § 12.2(d)

In re Rush-Hampton Industries, § 10.3(k)

In re Russell, §§ 3.3(f), 3.3(k), 4.3(c)(v), 6.1

In re Ryan, §§ 11.2(e)(i)(C), 11.2(f)(iii)

In re Salvatore Barranco, § 10.3(a)(ii)

In re Samoset Associates, § 3.2(b)

In re Sapphire Steamship Lines, § 11.2(b)

In re Scheierl, § 12.3(h)

In re Schmidt, § 10.3(d)

In re Schreiber, §§ 11.2(b)(i), 12.3(b)

In re Schultz, § 11.2(g)

In re Scott Warner, § 12.3(h)

In re Service, § 4.3(j)(iv)

In re Servint Corporation, § 11.2(b)(i)

In re Seslowsky, §§ 4.3(h), 11.2(b)

In re Sevy, § 4.3(c)(iii)

In re Shank, § 4.2

In re Shea-nanigan’s, Inc., § 12.3(b)

In re Sheldon Transfer & Storage Co., Inc., § 12.3(g)

In re Shelus, § 11.2(h)(i)

In re Shotwell, § 11.2(e)(i)(B)

In re Sideris, § 10.3(d)

In re Sills, § 12.3(b),

In re Simmons, §§ 4.4(b), 10.3(b)(ii)

In re Siverling, § 10.3(j)

In re Slater, § 11.3(b)(i)

In re Slye, § 4.3(c)(iii)

In re Smith, §§ 10.3(d), 11.3(b)(ii), 11.3(b)(iii)

In re Smoss Enterprises Corp., § 8.6(d)

In re Sound Emporium, § 10.3(k)

In re Southern Industrial Bank Corp., § 10.3(k)

In re Spain, § 11.3(b)(i)

In re S.T. Patrick, §§ 10.3(b)(iii), 11.3(c)

In re Stacy, § 11.2(h)

In re Stauffer, § 12.3(h)(i)

In re Steeley, § 11.2(m)

In re Steffen, § 9.6(b)

In re Stephenson, § 12.3(c)

In re Stoddard, § 12.3(h)

In re Stoecker, § 11.2(f)(i)

In re Straight, §§ 12.2(a), 12.3(h)(i)

In re Sturgil, § 4.3(e)(ii)

In re Sturgis Printing Co., § 10.3(l)

In re Suburban Motor Freight, §§ 11.2(e)(v), 11.2(f)(iii)

In re Sullivan, § 11.3(b)(i)

In re Superior Toy & Manufacturing Co., § 12.2(b)

In re Swift, § 12.3(h)(i)

In re Sylvania Corp., § 11.2(e)

In re T. Craft Aviation Service Inc., § 11.2(f)(iii)

In re T. Horace Estes, § 10.3(d)

In re Tabone, § 12.3(f)

In re Taylor, §§ 10.3(b)(v), 10.3(g)

In re Teal, § 10.3(d)

In re Technical Knockout Graphics, Inc., §§ 10.3(a)(i), 11.2(f)(iii)

In re Tecson, § 11.2(f)(iii)

In re Terjen, § 4.3(j)(iv)

In re Terwilliger’s Catering Plus, Inc., §§ 12.3(b), 12.3(e)

In re The Baldwin League of Independent Schools, §§ 8.6(b), 8.6(d)

In re Thomas J. Rotella, § 11.2(m)

In re Thompson, § 11.3(b)(viii)(E)

In re Tillery, § 12.3(h)

In re Timothy Richardson, § 11.2(g)

In re Tobias, § 11.3(b)(vii)

In re Todd A. Stephenson, § 10.3(c)

In re Tomlan, § 10.3(b)(vi)

In re Tomlin, § 3.2(l)

In re Torrente, § 11.3(b)(ii)

In re Toti, § 11.3(b)(iii)

In re Tourville, § 12.3(b)

In re Trans-Lines West Inc., § 3.3(f)

In re Trevino, § 10.3(j)

In re Trypucko, § 11.2(e)(iii)

In re Turboff, § 4.4(a)

In re Tuttle, § 11.2(h)

In re Ullrich, § 10.3(j)

In re Uneco, Inc., § 10.3(b)(vii)

In re Unified Control Systems, Inc., § 11.2(e)(v)

In re Unitcast Inc., §§ 11.2(b), 11.2(b)(i)

In re University Wine & Liquors, Inc., § 11.2(e)

In re Unroe, §§ 10.3(b)(ii), 10.3(b)(iii)

In re Vaglica, § 11.2(f)(i)(A)

In re Varrell, § 12.3(b)

In re Vecchio, § 10.3(b)(vi)

In re Vermont Fiberglass, Inc., § 11.2(f)(iii)

In re Vicotor, § 11.2(b)(i)

In re Victor, § 11.3(b)

In re Virtual Network Servs. Corp. v. United States, §§ 11.2(b), 11.2(g)

In re Vitaliano, § 11.2(e)(i)(C)

In re VN. DePrizio Construction Co., § 10.3(m)

In re Waindel, § 10.3(b)(vi)

In re Walker, § 10.3(j)

In re Walsh, § 11.3(b)(i)

In re Washington Manufacturing Co., § 10.3(a)(ii)

In re Wasson, § 11.3(b)(ix)

In re Weatherspoon, § 4.3(j)(i)(B)

In re Weber, § 10.3(b)(i)

In re Weinstein, § 11.2(b)(i)

In re Weir III, § 4.4(b)

In re Weisberger, § 10.3(j)

In re Wesche, § 12.3(b)

In re Wessel, § 12.(h)

In re West Texas Marketing Corp., § 10.3(o)

In re Westberry, § 11.2(o)

In re Whyte, § 12.3(b)

In re Wiles, § 12.2(e)

In re Wilhelm, § 10.3(b)(vii)

In re Willauer, § 11.3(b)(ix)

In re William D. Rains, § 10.3(b)(iii)

In re William Herbert Hunt, § 10.3(a)(i)

In re William Netherly, § 11.2(f)(ii)

In re William P. Whitney, § 11.3(b)(v)

In re William Thomas Plachter, Jr., § 11.3(b)(iv)

In re Williams, §§ 4.3(c)(iii), 10.3(b)(v), 11.3(b)(iii)

In re Wilson, § 4.3(j)(iii)

In re Winch, § 4.3(c)(iii)

In re W.L. Jackson Mfg. Co., § 10.3(k)

In re Wood, §§ 11.2(e)(i)(A), 11.2.2(a)

In re Woodward, § 11.2(h)

In re Xonics, Inc., § 10.3(a)(ii)

In re Yochum, § 10.4(b)

In re York, § 4.4(f)

In re Young, §§ 10.3(d), 11.2(h), 12.3(b)

In re Zieg, § 11.3(b)(vii)

In re Zuhone Jr., § 11.3(b)(iii)

In the matter of Clark, § 11.3(b)(viii)(C)

In the matter of Donovan Feilmeier, § 4.3(j)(iii)

In the matter of East Coast Brokers & Packers (ECBP), § 10.3(a)(ii)

In the matter of Eddie Burrell, § 10.3(b)(ii)

In the matter of Emil Stavriotis, § 10.3(b)(ii)

In the matter of Esgro, Inc., § 4.3(j)(iii)

In the matter of Fabricators, Inc., § 11.2(b)

In the matter of Harry Fondiller, § 10.3(d)

In the matter of Hirsch-Franklin Enterprises, § 12.3(f)

In the matter of Snider, § 4.3(j)(i)(B)

IRS v. Levy, § 7.8(b)(ii)

J & S Carburetor Co. v. Commissioner, § 10.4(c)

Jack Turchon, § 11.2(f)(i)

Jacobellis v. Ohio, § 5.8(a)(iii)(C)(2)

James Lee McManis, § 11.2(f)(i)

Jelle v. Commissioner, § 2.3(a)(iii)

J.E. Seagram Corp v. Commissioner, § 5.2(d)

Jerri Taborski v. United States, § 10.3(j)

Jim T. Spears v. United States, § 10.3(j)

John A. Nelson Co. v. Helvering, § 5.2(d)

John Arenson v. United States, § 11.3(b)(i)

John B. Stetson Co. v. Commissioner, § 6.7(a)(i)

John Braddock v. United States, § 12.3(h)

John E. Sanford III v. Commissioner, § 10.3(k)

John J. Alquist v. Commissioner, § 11.2(e)(i)

Johnson v. Home State Bank, § 12.3(h)

Johnson v. IRS, § 11.2(h)

Johnston v. Weber, § 4.3(j)(iii)

Jones v. Commissioner, § 9.6(b)

Jones v. United States, § 10.3(n)

J.S. Biritz Constr. Co. v. Commissioner, § 9,3(c)

Juister v. Commissioner, § 2.3(a)(ii)

Kahle v. Commissioner, § 4.4(a)

Kalb v. Feuerstein, § 10.3(j)

Kalb v. United States, § 11.2(f)(iii)

Kathy B. Enterprises, Inc., § 11.3(b)(vi)

Kelley v. United States, § 11.2(f)(i)(A)

Kentucky & Indiana Terminal Railroad Co. v. United States,

§§ 2.3(a)(i), 2.3(a)(ii)

Kidder v. Commissioner, § 9.4(i)

Kidder, et ux. v. Commissioner, § 9.4(i)

Kieu v. Commissioner, § 10.3(j)

King v. Commissioner, § 5.7(c)(iii)

King Enterprises, Inc. v. United States, § 5.5(b)(iv)

Kirby Lumber and Rail Joint Co. v. Commissioner, §§ 2.3(a)(iii), 2.3(a)(v), 2.9(b)

Klaue v. Commissioner, § 9,3(d)

Kohler v. United States, § 2.4(c)(ii)(B)

Kokoszka v. Belford, § 4.4(b)

Konta v. Commissioner, § 9.4(e)

Kroh v. Commissioner, § 10.3(a)(ii)

L. & E. Stirn, Inc. v. Commissioner, § 6.3(b)

La Difference Restaurant, Inc., § 10.3(d)

Laidlaw Transp., Inc. v. Commissioner, § 7.7(a)

Lake v. Gleason, § 8.6(c)

Lamar and Norma K. Hunt v. Commissioner, § 3.3(l)

Landreth v. Commissioner, § 2.3(a)(v)

Langdon M. Cooper, et al. v. United States, § 4.3(c)

Lapot v. C.I.R., § 4.3(j)(i)(c)

Larontonda v. Commissioner, §§ 4.3(h), 12.3(b)

Larsen v. Commissioner, § 7.8(b)(v)

Lassiter and Estate of Lassiter v. Commissioner, § 4.4(e)

Lawinger v. Commissioner, § 2.6(c)

Lawson v. Commissioner, § 9.4(d)(i)

Lease v. Commissioner, § 9.4(i)

Leeper v. Pennsylvania Higher, § 11.3(b)(ix)

Lehew v. Commissioner, § 2.3(a)(iv)

Lehman v. Commissioner § 9.4(e)

Lessinger v. Commissioner, § 2.4(c)(ii)(A),

LeTulle v. Scofield, § 5.2(d)

Levine v. Commissioner, § 6.2(b)(i)

Levinson v. United States, § 11.3(b)

Lewis v. Commissioner, § 2.9(c)

Libson Shops Inc. v. Koehler, §§ 6.2(b)(ii), 6.8(a)

Lidgerwood Mfg. Co. v. Commissioner, §§ 2.4(b) 2.10(a)(iv)(A)

Linden Hill Associates Limited Partnership v. Comptroller, § 8.6(b)

Lines v. Frederick, §§ 4.3(d), 4.3(j)(i)(B)

Little v. United States, § 12.3(e)

Litton Busines Systems, Inc. v. Commissioner, § 7.7(a)

Local Loan Co. v. Hunt, § 4.3(j)(i)(B)

Lockery v. United States, § 11.3(b)(ii)

Lockwood v. Commissioner, § 2.9(d)

Macks v. Clinton, § 11.3(b)(iii)

Malmstedt v. Commissioner, § 9.4(c)

Mansfield-Tire, § 11.2(g)

Maraccio v. Commissioner, § 3.2(e)(iii)

Marc Stuart Goldberg, P.C. v. City of New York, § 12.3(f)

Martin v. National Surety Co., § 10.3(l)

Martin v. United States, § 4.3(i)

Marvel v. United States, § 11.2(e)(iv)

Mason v. Commissioner, § 4.3(j)(iii)

Matheson v. Commissioner, § 11.3(b)

Mattes v. Commissioner, § 9.4(e)

Maxwell Hardware Co. v. Commissioner, §§ 6.4(e)(vii), 6.8(a)

Mayo v. Commissioner, § 2.4(b)

McCollum v. United States, § 11.2(l)

McDonald’s Restaurants of Illinois, Inc. v. Commissioner, § 5.2(d)

McKay v. United States, § 11.3(b)(iv)

McKowan v. IRS, § 10.3(a)

Meilink v. Unemployment Reserves Comm’n, § 11.2(e)(v)

Mercantile Bank v. United States, § 11.2(f)(i)

Meredith Corp. v. Commissioner, § 7.5(h)(iii)

Merkel v. Commissioner, § 2.6(b)(i)

Meyer v. United States, §§ 5.8(a)(v), 7.2(b)(i)

Michael Friedman v. C.I.R., § 2.3(d)

Michaels v. Commissioner, §§ 2.3(a)(ii), 2.9(b)

Middleton v. Commissioner, §§ 2.9(a)(iii), 2.9(d)

Midlantic National Bank v. New Jersey Department of Environmental Protection, § 4.3(j)(i)(A)

Milenbach v. Commissioner, § 2.3(d)

Miller v. United States, § 11.3(b)(ii)

Minneapolis St. Paul and Sault Ste. Marie R. Co. v. United States, § 9.4(h)

Missouri v. Gleick, § 8.6(e)

Mitchell v. Commissioner, § 6.2(b)(i)

Mixon v. United States, § 7.6(a)

MMR Corp v. United States, § 11.2(e)(v)

Modern Home Fire & Casualty Ins. Co. v. Commissioner, § 6.7(a)(i)

Mohr v. United States, § 9.4(c)

Monmouth Plumbing Supply Co. Inc. v. United States, § 9.4(e)

Moody v. Commissioner, § 10.3(j)

Moore v. Commissioner, §§ 3.2(a), 3.2(e)(iii)

Moore-McCormack Lines, Inc. v. Commissioner, § 6.4(b)(ii)

Mourad v. Commissioner, § 3.3(e)

NCNB Corp. v. United States, § 7.8(b)(iv)

Morton v. Commissioner, §§ 9.4(d), 9.4(f)

N. Slope Borough v. Barstow, § 12.3(f)

National Bank of Commerce, § 12.3(e)

National Bank of Commerce v. Downie, § 10.3(l)

National City Bank v. Coopers & Lybrand, § 10.3(a)

National Tea Co. v. Commissioner, § 6.8(a)

Neilson v. Commissioner, § 4.4(f)

Nelson v. Commissioner, §§ 2.7(b)(i), 3.3(e)

Nemark v. Commissioner, § 2.3(a)(iv)

Neville Coke & Chemical Co. v. Commissioner, § 6.3(b)

New Neighborhoods, Inc., v. West Virginia Workers’ Compensation Fund, § 11.2(e)(v)

New York Insurance Co., § 11.2(h)(i)

New York v. Jersawit, § 11.2(e)(v)

Newsome v. United States, § 11.2(f)(i)(A)

Nicholas v. United States, § 7.9(a)

Nobleman v. American Savings Bank, § 12.3(h)

Norman Scott, Inc. v. Commissioner, §§ 5.8(a)(v), 6.2(b)(i)

Norwest Corp. v. Commissioner, § 7.8(b)(iv)

Odessa H. Taylor v. United States, § 10.3(m)

OKC Corp v. Commissioner, § 2.3(a)(iv)

Oliver J. Latour, Jr. v. Commissioner, § 12.3(e)

Olson v. Commissioner, § 5.7(c)(vii)

Outboard Marine Co., § 9.3(c)

P. Kanna, § 4.2(a)

Pacific Public Service Co. v. Commissioner, § 6.3(b)

Palm Springs Holding Corp v. Commissioner, § 5.8(a)(iii)(A)

Palmer v. Commissioner, § 4.3(j)(i)(D)

Patterns, Inc. v. Commissioner, § 2.3(c)

Patterson v. Shumate, § 2.6(b)(ii)

Paul Revere Life Insurance Co. v. Brock, § 12.3(e)

Pearlstein v. U.S. Small Business Admin., §§ 11.2(e), 12.3(e)

Penking Trust v. Sullivan County, § 10.3(a)

Penrod v. Commissioner, § 5.2(d)

Peoplefeeders, Inc. v. Commissioner, § 2.10(a)(ii)(B)

Peoplefeeders, Inc. and Subsidiaries v. Commissioner, § 9.3(c)

Pepper v. Litton, § 11.2(b)

Performance Systems, Inc. v. Commissioner, § 5.6(b)

Pettibone Corp. v. Easley, §§ 10.3(a)(ii), 11.2(h)

Pettibone Corp. v. United States, § 10.3(k)

Phelan & Bezozo, Bankruptcy Taxation, §11.3(b)(iii)

Philip Morris Inc. v. Commissioner, §§ 2.3(a)(i), 2.6(b)

Plantation Patterns, Inc. v. Commissioner, § 2.3(c)

Plante v. Commissioner, § 2.4(b)

Plotinsky v. Commissioner, § 2.3(a)(v)

Popa v. Peterson, § 4.3(c)(iii)

Preslar v. Commissioner, §§ 2.3(a)(vi), 2.5(b)(i)

Pusser v. Commissioner, § 4.4(e)

Putoma Corp. Commissioner, § 2.4(b)(iii)

Quartemont v. Commissioner, § 2.6(b)(ii)

Queen of the North, § 12.3(e)

Rafferty v. Commissioner, § 5.7(c)(iii)

Rail Joint Co. v. Commissioner, § 2.3(a)(iii)

Raleigh, Chapter 7 Trustee v. Illinois Department of Revenue, § 10.3(b)(vii)

Raleigh v. Illinois Dept. of Revenue, § 11.2(h)

Ralphs Grocery Co. & Subsidiaries v. Commissioner, § 5.8(a)(iii)(A)

Randall v. H. Nakashima & Co., § 4.2(a)

Rassieur v. Commissioner, § 9.4(h)

Rayson Sports, Inc., § 11.2(f)(iv)

Reagoso v. Commissioner, § 10.3(j)

Redondo Constr. Corp. v. United States, § 12.3(b)

Reef Corp. v. Commissioner, §§ 5.4(d)(iii), 5.6(b)

Reliable Elec., Inc. v. Olson Constr. Co., § 10.3(b)(v)

Remke, Inc., § 10.3(m)

Resyn Corp. v. United States, § 10.3(b)(vii)

Rhode v. United States, § 11.2(e)(i)(C)

Richard A. Anderson v. United States, §§ 10.4(a), 12.3(h)

RICTOR v. Commissioner, § 4.4(e)

Riley v. United States, § 11.2(f)

Rite Aid Corp. v. United States, §§ 6.9(e), 9.3(g), 9.3(g)(ii)

Road Materials, Inc. v. Commissioner, § 7.7(a)

Robert Allen Garrett v. Commissioner, § 11.2(f)

Robert F. Bentley, § 11.2(f)(i)

Robert G. Gushe, § 11.3(b)

Robert W. Sawyer, § 11.2(f)(ii)

Roberts v. United States, § 11.3(b)(iv)

Rodriquez v. Escambron Dev. Corp., § 12.3(e)

Role v. Commissioner, § 5.6(b)

Ronald Eugene Nye v. United States, §§ 11.3(b)(iii), 11.3(b)(iv)

Ronald J. Allison v. Commissioner, § 10.3(j)

Roth Steel Tube Co. v. Commissioner, §§ 7.7(a), 9.3(c)

Royal Packing Co. v. Commissioner, § 9.4(c)

Samore v. Olson, § 4.3(j)(i)(C)

Samuel Leroy Bostian v. Commissioner, § 10.3(a)(ii)

Sanderling, Inc., v. Commissioner, § 11.3(b)(ii)

Sands v. Commissioner, §§ 2.5(b)(i), 2.9(a)(i)(A), 2.9(b)

Santa Fe Pacific Gold Company and Subsidiaries v. Commissioner, § 7.8(c)

Sawyer v. United States, § 11.2(f)(ii)

Schlifke v. Commissioner, §§ 2.3(a)(vi), 2.6(d), 2.6(e)

Schlumberger Technology Corp. v. United States, § 9.3(e)

Schultz Broadway Inn v. United States, § 11.2(b)

Scifo v. Commissioner, §§ 9.4(d)(i), 9.4(i)

Scofield v. Commissioner, §§ 4.3(e)(ii), 9.4(i)

Seavy v. Commissioner, § 2.3(a)(iii)

Segal v. Rochelle, §§ 4.3(c)(v), 4.3(j)(i)(B), 4.4(b), 10.3(k), 10.3(l)

Seidle v. GATX Leasing Corporation, § 12.2(b)

Selfe v. United States, §§ 7.7(a), 9.2(b)

Seminole Tribe of Florida, § 10.3(k)

Shank v. Washington Department of Revenue, § 11.2(e)(iii)

Shedd’s Estate v. Commissioner, § 11.3(b)

Sibley, Lindsay, & Curr Co. v. Commissioner, § 7.8(b)(v)

Sieberling Rubber Co. v. Commissioner, §§ 5.8(a)(iii)(B), 5.8(a)(v)

Simon v. Commissioner, § 5.4(d)(iii)

Simonson v. Granquist, § 11.2(g)

Singer v. Commissioner, §§ 9.4(d)(i), 9.4(h)(i)

Sipprell v. Commissioner, § 9.4(e)

Slater v. Commissioner, § 9.3(d)

Sleiman v. Commissioner, §§ 7.7(a), 9.2(b)

Slodov v. United States, § 11.2(e)(iii)

Smith v. Commissioner, §§ 4.3(e), 4.4(f), 9.2(b)

Smith v. United States, §§ 11.2(f), 11.2(f)(i)(A), 11.3(b)(ii)

Smothers v. United States, § 5.4(b)(ii)

Sotir v. United States, § 10.3(a)(ii)

Spaulding Bakeries, § 7.4(e)

Spartan Petroleum Co. v. United States, § 2.3(a)(iv)

Spinoza, Inc. v. United States, § 5.6(b)

Spring City Foundry Co. v. Commissioner, § 9.2

Stackhouse v. United States, § 3.2(a)

Stange Co. v. Commissioner, § 6.7(a)(i)

States v. Briguglio, § 11.2(e)(i)(A)

Steadman v. Commissioner, § 9,3(e)

Stearns v. Kavanagh, § 9.6(b)

Sterling Consulting Corp. v. United States, § 10.3(d)

Still v. United States, § 10.3(k)

Stratmore v. Commissioner, § 9.4(i)

Summit Drilling Corp. v. Commissioner, § 9.4(d)(i)

Superior Garment Co. v. Commissioner, § 6.7(a)(i)

Supreme Investment Corp. v. United States, § 6.7(a)(i)

Tapp v. Fairbanks North Star Borough, § 10.3(a)(ii)

Tavery v. United States, § 10.3(a)(ii)

Tenna Corp., § 12.2(b)

Terwilliger’s Catering, § 12.3(e)

Textron, Inc. v. United States, § 6.4(d)(iii)

Thibodeau v. United States, § 11.2(f)(i)

Thomas v. Cassidy, § 11.3(b)

Tidewater Finance Co. v. Deborah Williams, § 1.2(d)(iii)

Tittle v. United States, § 11.2(h)

Tobacco Products Export Corp. v. Commissioner, § 7.8(b)(v)

Toberman v. Commissioner, § 2.6(b)(i)

Toti v. United States, § 11.3(b)(iii)

Tom LeDuc Enterprises, Inc., § 11.2(f)(iii)

Traylor v. Commissioner, § 4.3(c)(iii)

Tufts v. Commissioner, §§ 2.9(a)(i), 2.9(b)

Union Bank v. Wolas, § 12.2(c)

United Dominion Industries, Inc. v. United States, § 2.10(a)(ii)(B)

United Gas Improvement Co. v. Comm’r, § 9.6(d)

United States v. 717.42 Acres of Land, § 12.3(d)

United States v. Acri, § 12.3(e)

United States v. Adkins-Phelps, Inc., § 5.2(c)

United States v. American Friends Service Commission, § 10.3(d)

United States v. American Insurance Co., § 11.2(f)(i)(A)

United States v. Arthur Carol Sanford, § 11.2(g)

United States v. Benson, § 11.2(h)

United States v. Berk, § 12.3(b)

United States v. Bess, § 12.3(b)

United States v. Bloom, § 11.2(h)(i)

United States v. Braeview Manor, Inc., § 10.3(m)

United States v. Brockamp, § 10.3(c)

United States v. California, § 12.3(e)

United States v. Centennial Savings Bank FSB, §§ 2.3(a)(i), 2.4(c)(ii)

United States v. Chapter 11 Trustee of Combined Thoroughbred Agencies, § 10.3(k)

United States v. Chavin, § 9.4(b)

United States v. Childs, § 11.2(e)(v)

United States v. City of New Britain, § 12.3(e)

United States v. Comer, § 11.3(b)(iii)

United States v. Dan E. Warden, § 11.3(b)(iii)

United States v. David R. Kaplan, § 11.2(f)(ii)

United States v. Davis, § 4.3(i)

United States v. DeBerradinis, § 11.2(f)(iii)

United States v. Dishman Independent Oil Inc., § 12.3(e)

United States v. Donald E. Morris, § 12.3(b)

United States v. Energy Resources Co., Inc., §§ 11.2(f)(iii), 11.2(m), 11.2(o)

United States v. Farley, § 2.7(b)(i)

United States v. Friendship College, Inc., § 11.2(b)(i)

United States v. Frontone, § 11.2(l)

United States v. Gary Heisson, § 11.3(b)(ix)

United States v. Generes, § 9.3(d)

United States v. Hall, § 4.3(a)

United States v. Harrington, § 11.2(h)(i)

United States v. Holden, § 10.3(k)

United States v. Howard E. Owens, §§ 10.3(b)(iii), 11.3(c)

United States v. Hubbell, § 4.2(a)

United States v. Huckabee Auto Co., § 10.3(a)

United States v. Ingalls, § 2.3(d)

United States v. Johnny Wayne Clayton, § 12.3(e)

United States v. Johnson, § 10.3(k)

United States v. Kapila, § 4.3(c)(v)

United States v. Kearns, § 10.3(c)

United States v. Kirby Lumber Co. §§ 2.1, 2.3(a)(iii), 2.6(b)(i)

United States v. Kirkpatrick, § 11.2(e)(iii)

United States v. Kroy(Europe) Ltd., § 6.4(f)(iv)

United States v. Ledlin, § 11.2(b)(i)

United States v. LMS Holding Co., § 12.3(f)

United States v. Mary Germaine, § 11.3(b)(vii)

United States v. McDermott, § 12.3(e)

United States v. New York, § 11.2(e)(v)

United States v. Noland, §§ 11.2(b)(i), 11.2(g)

United States v. Parmele, § 12.3(h)(i)

United States v. Pullman Construction Industries, Inc., § 12.2(d)

United States v. Redmond, § 4.2

United States v. Reorganized CF&I Fabricators of Utah, Inc.,

§§ 11.2(b)(i), 11.2(e)(v), 11.2(g)

United States v. Reynolds, § 10.3(k)

United States v. River Coal Co., §§ 11.2(e)(v), 11.3(b)(ix)

United States v. Roberson, § 10.3(b)(iii)

United States v. Ron Pair Enterprises, Inc., § 11.2(h)(i)

United States v. Ruff, § 4.2(a)

United States v. Santabria, § 12.3(e)

United States v. Shannon, § 10.3(l)

United States v. Sotelo, § 11.2(f)

United States v. S.S. White Dental Mfg. Co., §§ 2.3(d), 9.4(c)

United States v. The American Insurance Co., § 11.2(f)(i)

United States v. Weinstein, § 11.2(b)(i)

United States v. Whiting Pools, Inc., § 12.3(g)

United States v. Wright, § 10.3(j)

United States IRS v. Charlton, § 10.3(b)(vii)

United States Steel Corp. v. United States, § 2.3(a)(iii)

Uri v. Commissioner, § 9.2(b)

U.S. Life Title Insurance Co., § 11.2(l)

V.A. Davel, § 11.2(f)(ii)

VGS Corp. v. Commissioner, § 6.7(a)(i)

Vanguard Recording Society v. Commissioner, § 2.3(a)(vi)

Vest v. Commissioner, § 5.2(h)

Vines v. United States, § 10.3(g)

Von Hoffman Corp. v. Commissioner, § 6.2(b)(i)

Wallace v. Lawrence Warehouse Co., § 4.3(j)(iv)

Ward v. Board of Equalization, § 11.2(h)

Washington Institute of Technology, Inc. v. Commissioner, § 9.4(c)

Waterman, Largen & Co. v. United States, § 9.3(e)

Weikel v. Commissioner, § 5.2(h)

Weiner v. United States, § 4.3(c)(iii)

Weiss v. United States, § 10.3(j)

Wekell v. United States, § 10.3(j)

Wells Fargo & Co. v. Commissioner, § 7.7(b)(iv)

West Lancaster Corp. v. Main Line Restaurant, § 12.3(e)

William P. Cheng v. Commissioner, § 10.4(a)

William Thomas Hanna v. United States, § 12.3(b)

William Thomas Platcher, Jr. v. United States, § 10.4(a)

Williams v. Commissioner, § 3.3(a)

Willis E. Hartman v. United States, § 11.2(e)(i)(B)

Wilson v. Commissioner, § 5.7(c)(iii)

Witzel v. Commissioner, § 2.7(b)(i)

Wood v. Mize, § 12.2(a)

Woodward v. United States, § 9.4(d)(i)

W.T. Grant Co. v. Duggan, § 6.4(b)(ii)

W.W. Windle Co. v. Commissioner, § 9,3(e)

Yale Avenue Corp. v. Commissioner, § 2.3(a)(v)

Yamamoto v. Commissioner, §§ 2.3(a)(iii), 9.3(d)

Yarbo v. Commissioner, §§ 2.9(a)(iii), 2.9(d), 4.3(j)(i)(C), 4.3(j)(iii)

Yeager v. United States, § 9.4(h)

Yonker Brothers, Inc. v. United States, § 6.7(a)(i)

Young v. Commissioner, § 9.4(f)

Young v. United States, §§ 11.2(e)(i)(A), 11.2(e)(i)(B)(2)

Zager v. Commissioner, § 3.2(a)

Zarin v. Commissioner, § 2.3(a)(vi)

Zellarbach Paper Co. v. Helvering, § 11.3(b)(i)

Zimmerman v. United States, § 9.3(d)