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Cases Mentioned in the 2021 Federal Tax Procedure Book (Student
Edition)
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Case Name
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URL
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Addington v. Commissioner, 205 F.3d 54 (2d. Cir. 2000)
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https://scholar.google.com/scholar_case?case=1469228154502911556
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Allen v. Commissioner, 128 T.C. 37 (2007)
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https://casetext.com/case/allen-v-commr-of-internal-revenue-17
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Badaracco, v. Commissioner, 464 U.S. 386 (1984)
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https://scholar.google.com/scholar_case?case=4028000576011937161
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Ballard v. Commissioner, 544 U.S. 40 (2005)
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https://scholar.google.com/scholar_case?case=13079394768906190387
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Baral v. United States, 528 U.S. 431 (2000)
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https://scholar.google.com/scholar_case?case=12313456745662726927
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Barquero v. United States, 18 F.3d 1311 (5th Cir. 1994)
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https://scholar.google.com/scholar_case?case=11671940925939644603
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BASR Partnership v. United States, 795 F.3d 1338 (Fed. Cir.
2015)
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https://scholar.google.com/scholar_case?case=12580831882864051716
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Beard v. Commissioner, 82 T.C. 766 (1984)
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https://scholar.google.com/scholar_case?case=9972843888234526700
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Blonien v. Commissioner, 118 T.C. 541 (2002)
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https://cite.case.law/tc/118/541/
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Braswell v. United States, 487 U.S. 99 (1988)
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https://scholar.google.com/scholar_case?case=15028366854455465019
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Bull v. United States, 295 U.S. 247 (1935)
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https://scholar.google.com/scholar_case?case=16468645332325230169
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Cheek v. United States, 498 U.S. 192, 201 (1991)
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https://scholar.google.com/scholar_case?case=13274527262567256760
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Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc.,
467 U.S. 837 (1984)
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https://scholar.google.com/scholar_case?case=14437597860792759765
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CIC Services, LLC v. IRS, 583 U.S. ___, 141 S. Ct. 1582 (2021)
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https://scholar.google.com/scholar_case?case=11823884388111447216
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Colony, Inc. v. Commissioner, 357 U.S. 28 (1958)
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https://scholar.google.com/scholar_case?case=14025864087515097446
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Commissioner v. Danielson, 378 F.2d 771 (3d Cir. 1967)
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https://scholar.google.com/scholar_case?case=14239222480816784790
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Commissioner v. Nat'l Alfalfa Dehydrating & Milling Co., 417
U.S. 134 (1974)
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https://scholar.google.com/scholar_case?case=1495630345281274116
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Compaq Computer Corp. v. Commissioner, 113 T.C. 214 (1999),
rev’d 277 F.3d 778 (5th Cir. 2002).
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https://casetext.com/case/compaq-computer-corp-v-commr-of-internal-revenue
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Compaq Computer Corp. v. Commissioner, 277 F.3d 778 (5th Cir.
2002).
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https://scholar.google.com/scholar_case?case=5463487670065748759
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Couch v. United States, 409 U.S. 322 (1973)
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https://scholar.google.com/scholar_case?case=6079129723588968060
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Craft v. United States, 535 U.S. 274 (2002)
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https://scholar.google.com/scholar_case?case=1796521700192014966
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Crawford v. United States, 541 U.S. 36 (2003)
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https://scholar.google.com/scholar_case?case=7792517891204110362
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Doe v. United States, 487 U.S. 201 (1988)
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https://scholar.google.com/scholar_case?case=13470186693193682219
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Drye v. United States, 528 U.S. 49 (1999)
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https://scholar.google.com/scholar_case?case=17842690807183191757
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Enochs v. Williams Packing & Navigation Co., 370 US 1 (1962
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https://scholar.google.com/scholar_case?case=11710133748379763358
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Estate of Branson v. Commissioner, 264 F.3d 904 (9th Cir. 2001)
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https://scholar.google.com/scholar_case?case=17260029042342718928
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Estate of Michael v. Lullo, 173 F.3d 503 (4th Cir. 1999)
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https://scholar.google.com/scholar_case?case=10475545817259098714
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Estate of Mitchell v. Commissioner, 250 F.3d 696 (9th Cir. 2001)
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https://scholar.google.com/scholar_case?case=13522421638683691940
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Fisher v. United States, 425 U.S. 391 (1976)
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https://scholar.google.com/scholar_case?case=10520682160164643446
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Flora v. United States, 362 U.S. 145 (1960)
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https://scholar.google.com/scholar_case?case=13305625317215905
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Frank Lyon Co. v. United States, 435 U.S. 561 (1978)
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https://scholar.google.com/scholar_case?case=17541857253659798951
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Garner v. United States, 424 U.S. 648 (1976)
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https://scholar.google.com/scholar_case?case=13609251506666060307
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Ginsburg v. Commissioner, 127 T.C. 75 (2006)
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https://casetext.com/case/ginsburg-v-commr-of-internal-revenue
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Golsen v. Commissioner, 54 T.C. 742 (1970)
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https://casetext.com/case/golsen-v-commr-of-internal-revenue
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Grosso v. United States, 390 U.S. 62 (1968)
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https://scholar.google.com/scholar_case?case=9589237154023283409
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Helvering v. Taylor, 293 U.S. 507 (1935)
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https://scholar.google.com/scholar_case?case=5246437925736393550
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Hickman v. Taylor, 329 U.S. 495 (1947)
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https://scholar.google.com/scholar_case?case=16022612956787466965
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Holland v. United States, 348 U.S. 121 (1954)
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https://scholar.google.com/scholar_case?case=11319074720007906691
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IES Industries, Inc. v. United States, 349 F.3d 574 (8th 2003)
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https://scholar.google.com/scholar_case?case=10944520494422838986
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International Business Machines Corp. v. United States, 343 F.2d
914 (Ct. Cl. 1965), cert. denied, 382 US 1028 (1966)
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https://scholar.google.com/scholar_case?case=17362780781014271444
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Johnson v. Commissioner, 972 F.3d 655 (5th Cir. 2020)
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https://scholar.google.com/scholar_case?case=7510118379852816066
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Kastigar v. United States, 406 U.S. 441 (1972)
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https://scholar.google.com/scholar_case?case=4825377966245261401
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King v. Burwell, 576 U.S. 473 (2015)
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https://scholar.google.com/scholar_case?case=7163792830521511384
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Kohler v. United States, 468 F.3d 1032 (7th Cir. 2006)
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https://scholar.google.com/scholar_case?case=5562859641454524509
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Lewis v. Reynolds, 284 U.S. 281 (1932), as modified in 284 U.S.
599 (1932)
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https://scholar.google.com/scholar_case?case=11029627446155372475
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Long Term Capital Holdings, L.P. v. United States, 330 F. Supp.
2d 122 (D. Conn. 2004), aff'd in unreported decision at 150 F. App'x 40 (2d
Cir. 2005)
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https://scholar.google.com/scholar_case?case=4786090620521766940
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Manhattan Gen. Equipment v. Commissioner, 297 U.S. 129 (1936).
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https://scholar.google.com/scholar_case?case=6168985056316390271
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Marbury v. Madison, 5 U.S. (1 Cranch) 137, 177 (1803)
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https://scholar.google.com/scholar_case?case=9834052745083343188
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Marchetti v. United States, 390 U.S. 39 (1968)
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https://scholar.google.com/scholar_case?case=1652042037644526027
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Marinello v. United States, 584 U.S. ___, 138 S. Ct. 1101 (2018)
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https://scholar.google.com/scholar_case?case=69790760833886013
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Mayo Foundation for Medical Ed. & Research v. United States
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https://scholar.google.com/scholar_case?case=13697118873385979168
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Miranda v. Arizona, 384 U.S. 436 (1966)
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https://scholar.google.com/scholar_case?case=6386252699535531764
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Motor Vehicle Manufacturers Association v. State Farm Mutual
Automobile Insurance Co., 463 U.S. 29 (1983)
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https://scholar.google.com/scholar_case?case=759595841034114890
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National Cable & Telecommunications Association v. Brand X
Internet Services, 545 U.S. 967 (2005)
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https://scholar.google.com/scholar_case?case=9224020825253625133
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National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012)
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https://scholar.google.com/scholar_case?case=12815172896965834886
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Pasquantino v. United States, 544 U.S. 349 (2005)
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https://scholar.google.com/scholar_case?case=10492942452633893716
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Payne v. United States, 289 F.3d 377 (5th Cir. 2002)
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https://scholar.google.com/scholar_case?case=5153659163991817764
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Portillo v. Commissioner, 988 F.2d 27 (1993)
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https://scholar.google.com/scholar_case?case=15564618889207217
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Rosenman v. United States, 323 U.S. 658 (1945)
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https://scholar.google.com/scholar_case?case=3028052864693368716
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Rothensies v. Elec. Storage Battery Co., 329 U.S. 296, 300
(1946)
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https://scholar.google.com/scholar_case?case=12142438882322220865
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Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987)
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https://scholar.google.com/scholar_case?case=1283629744383192177
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Skidmore v. Swift & Co., 323 U.S. 134 (1944)
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https://scholar.google.com/scholar_case?case=3762971005508365670
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Slodov v. United States, 436 U.S. 238 (1978)
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https://scholar.google.com/scholar_case?case=12692618200195154423
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South Carolina v. Regan, 465 U.S. 367 (1984)
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https://scholar.google.com/scholar_case?case=5559755843843615285
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Spies v. United States, 317 U.S. 492, 497 (1943)
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https://scholar.google.com/scholar_case?case=18439196172557964776
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Streber v. Commissioner, 138 F.3d 216 (5th Cir. 1998)
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https://scholar.google.com/scholar_case?case=15498042752572624910
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Streber v. Hunter, 221 F.3d 701 (5th Cir. 2000)
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https://scholar.google.com/scholar_case?case=4706464311639710912
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Taylor Lohmeyer Law Firm P.L.L.C. v. United States, 957 F.3d 505
(5th Cir. 2020)
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https://scholar.google.com/scholar_case?case=8950488206178444483
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Trammel v. United States, 445 U.S. 40, 51 (1980)
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https://scholar.google.com/scholar_case?case=13654002421155286594
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United States DOJ v. Tax Analysts, 492 U.S. 136 (1989)
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https://scholar.google.com/scholar_case?case=11255157414279570798
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United States v. Arthur Young & Co., 465 U.S. 805 (1984)
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https://scholar.google.com/scholar_case?case=9568718667628625073
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United States v. Booker, 543 U.S. 220 (2005)
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https://scholar.google.com/scholar_case?case=11853896925646326770
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United States v. Boyle, 469 U.S. 241 (1985)
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https://scholar.google.com/scholar_case?case=4700393512213899806
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United States v. Brockamp, 519 U.S. 347 (1997)
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https://scholar.google.com/scholar_case?case=69473654778412098
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United States v. Caceres, 440 U.S. 741 (1979)
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https://scholar.google.com/scholar_case?case=3658267472534076382
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United States v. Correll, 389 U.S. 299 (1967)
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https://scholar.google.com/scholar_case?case=1208672507132564714
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United States v. Dalm, 494 U.S. 596 (1990)
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https://scholar.google.com/scholar_case?case=13138981772956370036
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United States v. Deloitte, 610 F.3d 129 (D.C. Cir. 2010)
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https://scholar.google.com/scholar_case?case=3310515267694915424
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United States v. Frederick, 182 F.3d 496 (1999)
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https://scholar.google.com/scholar_case?case=14444366487788595857
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United States v. Gertner, 65 F.3d 963 (1st Cir. 1995)
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https://scholar.google.com/scholar_case?case=3198542204446707020
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United States v. Home Concrete, 566 U.S. 478 (2012)
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https://scholar.google.com/scholar_case?case=889328954605469328
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United States v. Hubbell, 530 U.S. 27 (2000)
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https://scholar.google.com/scholar_case?case=18379409969554271669
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United States v. Janis, 428 U.S. 433, 440 (1976)
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https://scholar.google.com/scholar_case?case=11486599334992839241
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United States v. Klein, 247 F.2d 908 (2d Cir. 1957), cert.
denied, 355 U.S. 924 (1958)
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https://scholar.google.com/scholar_case?case=6971631404426744907
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United States v. Kovel, 296 F.2d 918 (2d Cir. 1961)
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https://scholar.google.com/scholar_case?case=15838561048131805591
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United States v. Liebman, 742 F.2d 807 (3rd Cir. 1984)
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https://scholar.google.com/scholar_case?case=5460079267567764915
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United States v. Norwood, 420 F.3d 888 (2005)
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https://scholar.google.com/scholar_case?case=17704638742304662289
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United States v. Powell, 379 U.S. 48 (1964)
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https://scholar.google.com/scholar_case?case=9703973972799761190
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United States v. Rodgers, 461 U.S. 677 (1983)
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https://scholar.google.com/scholar_case?case=17697167679716056433
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United States v. Stuart, 489 U.S. 353 (1989)
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https://scholar.google.com/scholar_case?case=478838062380620474
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United States v. Tiffany Fine Arts, Inc., 469 U.S. 310 (1985)
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https://scholar.google.com/scholar_case?case=6854288638582470457
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United States v. Williams, 514 U.S. 527 (1995)
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https://scholar.google.com/scholar_case?case=6102444265779505684
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United States v. Woods, 571 U.S. 31 (2013)
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https://scholar.google.com/scholar_case?case=15784769682118940645
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Upjohn v. United States, 449 U.S. 383 (1981)
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https://scholar.google.com/scholar_case?case=5153750416071396937
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Williams v. Commissioner, 114 T.C. 136 (2000)
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https://scholar.google.com/scholar_case?case=10454616126718559309
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Young v. United States, 535 U.S. 43 (2002)
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https://scholar.google.com/scholar_case?case=13046170438335509046
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