You are here: Home » Court Cases

Court Cases

The Judicial branch of our republic is responsible for interpreting the laws passed by the Legislative branch and enforced by the Executive branch.  The following cases provide insight and guidance as to the the interpretation of IRC Section 165(d).

Court Cases
By Court By Name By Topic By Year


  • Barrish v. Commissioner ARNOLD BARRISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1984-602.
  • Bauman v. Commissioner GARY B. BAUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1993-112.
  • Carmack v. Commissioner CARMACK et ux. v. COMMISSIONER OF INTERNAL REVENUE. United States Court of Appeals Fifth Circuit. 183 F.2d 1.
  • Castagnetta v. Commissioner JAMES CASTAGNETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Summ. Op. 2006-24.
  • Cohan v. Commissioner GEORGE M. COHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Circuit Court of Appeals, Second Circuit. 39 F.2d 540.
  • Commissioner v. Glenshaw Glass Co. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. GLENSHAW GLASS COMPANY and William Goldman Theatres, Inc. Supreme Court of the United States. 348 U.S. 426, 75 S.Ct. 473.
  • Commissioner v. Groetzinger COMMISSIONER OF INTERNAL REVENUE, Petitioner v. ROBERT P. GROETZINGER. Supreme Court of the United States. 480 U.S. 23, 107 S.Ct. 980.
  • Cull v. Commissioner ESTATE OF DAN B. CULL, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. United States Court of Appeals, Sixth Circuit. 746 F.2d 1148.
  • DelGozzo v. Commissioner FRANK M. DELGOZZO AND SANDRA DELGOZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Memo. 1983-613.
  • Doffin v. Commissioner RANDY G. DOFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1991-114.
  • Donovan v. Commissioner (1st Circuit) DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Court of Appeals First Circuit. 359 F.2d 64.
  • Donovan v. Commissioner (Tax Court) DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. T.C. Memo. 1965-247.
  • Faulkner v. Commissioner LEON FAULKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1980-90.
  • Gagliardi v. Commissioner FRANCIS M. GAGLIARDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2008-10.
  • Green v. Commissioner GENE P. GREEN AND LOUISE GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. 66 T.C. 538.
  • Hochman v. Commissioner DAVID HOCHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1986-24.
  • Jones v. Commissioner WILLIAM JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2011-77.
  • Klein v. Commissioner JAMES FLETCHER KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1983-765.
  • LaPlante v. Commissioner ANN M. LAPLANTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-226.
  • Libutti v. Commissioner ROBERT LIBUTTI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1996-108.
  • Lutz v. Commissioner RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2002-89.
  • Mayer v. Commissioner SOLOMON MAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2000-295.
  • McClanahan v. United States F. L. McCLANAHAN, Appellant, v. UNITED STATES OF AMERICA, Appellee. United States Court of Appeals Fifth Circuit. 292 F.2d 630.
  • Merkin v. Commissioner MICHAEL N. AND BARBARA J. MERKIN, Petitioners, v. COMMISSIONER of INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2008-146.
  • Noto v. United States LOUIS NOTO AND ANN NOTO, Plaintiffs, v. UNITED STATES, Defendant. United States District Court, D. New Jersey. 598 F.Supp. 440.
  • Offutt v. Commissioner ROY T. OFFUTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. 16 T.C. 1214.
  • Pan v. Commissioner JIN LONG PAN AND BAO QIONG CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2011-40.
  • Schollenberger v. Commissioner GEORGE D. AND LILLIAN M. SHOLLENBERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2009-306.
  • Schooler v. Commissioner FRED SCHOOLER AND CAROLYN J. SCHOOLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. 68 T.C. 867.
  • Skeeles v. United States ESTATE OF WILLIAM E. SKEELES v. UNITED STATES; ANNE C. SKEELES v. UNITED STATES (two cases). United States Court of Claims. 95 F.Supp. 242.
  • Szkircsak v. Commissioner TIBOR I. SZKIRCSAK AND E. MARIE SZKIRCSAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1980-129.
  • Tschetschot v. Commissioner GEORGE E. AND GLORIA TSCHETSCHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2007-38.
  • United States v. Scholl UNITED STATES OF AMERICA, Plaintiff-Appellee, v. WILLIAM L. SCHOLL, Defendant-Appellant; UNITED STATES OF AMERICA, Plaintiff-Appellant, v. WILLIAM L. SCHOLL, Defendant-Appellee. United States Court of Appeals, Ninth Circuit. 166 F.3d 964.
  • Wade v. Commissioner NATHAN L. WADE AND BONNIE W. WADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1988-118.
  • Welch v. Helvering WELCH v. HELVERING, Commissioner of Internal Revenue. United States Supreme Court. 290 U.S. 111, 54 S.Ct. 8, 28 L.Ed. 212.
  • Winkler v. United States GEORGE WINKLER, Defendant, Appellant, v. UNITED STATES OF AMERICA, Appellee. United States Court of Appeals First Circuit. 230 F.2d 766.
  • Zielonka v. Commissioner JOHN DAVID ZIELONKA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1997-81.
« Previous Next »