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)