Gross Income
Cesarini v. United States
Old Colony Trust Co. v. Commissioner
Commissioner v. Glenshaw Glass Co.
Helvering v. Independent Life Ins. Co.
Dean v. Commissioner

Exclusions from Gross Income
Herbert G. Hatt v. Commissioner
Commissioner v. Kowalski

Gifts
Commissioner v. Duberstein
Estate of Carter v. Commissioner
Olk v. United States

Inheritances
Lyeth v. Hoey
Wolder v. Commissioner

Awards
Allen J. McDonell v. Commissioner
Bingler v. Johnson

Gains from Dealing in Property
Helvering v. Bruun
Philadelphia Park Amusement Co. v. United States
Davis v. United States
Taft v. Bowers
Farid-Es-Sultaneh v. Commissioner
International Freighting Corporation, Inc. v. Commissioner
Cottage Savings Association v. Commissioner
Crane v. Commissioner

Discharge from Indebtedness
United States v. Kirby Lumber Co.
Zarin v. Commissioner
Commissioner v. Tufts
James v. United States
Charley v. Commissioner

Damages and Replacement of Capital
Raytheon Production Corporation v. Commissioner
Clark v. Commissioner
Inaja Land Co. v. Commissioner

Business Deductions
Welch v. Helvering
Midland Empire Packing Co. v. Commissioner
INDOPCO, Inc. v. Commissioner
Morton Frank v. Commissioner
Exacto Spring Corporation v. Commissioner
Harolds Club v. Commissioner

Qualified Meals and Lodging
Commissioner v. Flowers
Rosenspan v. United States
Andrews v. Commissioner

Educational Expenses
Hill v. Commissioner
Coughlin v. Commissioner

Deductions for Profit-Making, non-Business Activities
Higgins v. Commissioner
Bowers v. Lumpkin
Surasky v. United States
United States v. Gilmore
Meyer J. Fleischman v. Commissioner

Depreciation, Amortization, Depletion
Sharp v. United States
Simon v. Commissioner

Losses from Illegal Activities
Tank Truck Rentals, Inc. v. Commissioner
Commissioner v. Sullivan
Commissioner v. Tellier
Mazzei v. Commissioner

Deductions Not Limited to Business or Profit-Seeking Activities
Knetsch v. United States
Goldstein v. Commissioner
Cramer v. Commissioner

Deductions for Individuals
Ochs v. Commissioner
Raymon Gerard v. Commissioner
Pulvers v. Commissioner
Mary Frances Allen v. Commissioner
Blackman v. Commissioner

Capital Gains and Losses
Kenan v. Commissioner
Hudson v. Commissioner
Pounds v. United States

Capital Assets
Mauldin v. Commissioner
Malat v. Riddell
Curtis Company v. Commissioner
Continental Can Company Inc. v. United States
Stephen P. Wasnok v. Commissioner
Corn Products Refining Company v. Commissioner
Williams v. McGowan
Hort v. Commissioner
Metropolitan Bldg. Co. v. Commissioner
Commissioner v. Pittson Company
Commissioner v. P.G. Lake, Inc.
United States v. Parker

Bad Debts
Howard S. Bugbee v. Commissioner
Charles J. Haslam v. Commissioner
Whipple v. Commissioner

Disallowance of Losses
McWilliams v. Commissioner

Non-recognition, Like Kind Exchanges
Commissioner v. Crichton
Leslie Co. v. Commissioner
Starker v. United States

Non-recognition, Involuntary Conversion
Harry G. Masser v. Commissioner
Clifton Inv. Co. v. Commissioner

Timing, Cash Method
Charles F. Kahler v. Commissioner
Lavery v. Commissioner
Williams v. Commissioner
Cowden v. Commissioner

Timing, Constructive Receipt
Hornung v. Commissioner
Amend v. Commissioner
Commissioner v. Boylston Market Ass'n
Vander Poel, Francis & Co. Inc., v. Commissioner

Timing, Accrual Method
Spring City Foundry Co. v. Commissioner
New Capital Hotel Inc. v. Commissioner
Artnell Co. v. Commissioner
Schuessler v. Commissioner

Options
LoBue v. Commissioner

Restoration of Previously Taxed Income
United States v. Lewis
Van Cleave v. United States
Alice Phelan Sullivan Corp. v. United States
Arrowsmith v. Commissioner
Cummings v. Commissioner
United States v. Skelly Oil Co.

Assignment of Income
Lucas v. Earl
Poe v. Seaborn
Commissioner v. Giannini
Helvering v. Horst

Alternative Minimum Tax
Klaassen v. Commissioner