Cumulative Table of Cases

  • A. Duda & Sons Cooperative Ass'n v. United States, §§ 2.4, 34.8
  • A.A. Allen Revivals, Inc. v. Commissioner, § 3.3(b)
  • ABA Retirement Funds v. United States, § 18.1
  • Abbott v. Blue Cross & Blue Shield of Texas, Inc. et al, § 13.1(e)
  • ABC for Health, Inc. & Wisconsin Coalition for Advocacy v. Commissioner of Insurance, § 13.1(e)
  • Addis v. Commissioner, § 31.2(a)
  • Adirondack League Club v. Commissioner, § 24.2(a)
  • Aid to Artisans, Inc. v. Commissioner, §§ 3.3(b), 4.6
  • AirlieFoundation, Inc. v. United States, § 4.1(d)
  • Airlie Foundation v. Internal Revenue Service, § 3.3(c)
  • Alexander v. “Americans United,” Inc., § 34.3(d)
  • Allison v. Mennonite Publications Board, § 13.1(e)
  • Altera Corp. and Subsidiaries v. Commissioner, § 33.4A
  • Alumni Association of the University of Ore‐gon, Inc. v. Commissioner, § 24.18(b)(iii)
  • Amato v. University of Pittsburgh Medical Center, § 26.5
  • Amato v. UPMC, § 2.5(a)
  • American Academy of Family Physicians v. United States, § 24.2(e)
  • American Academy of Ophthalmology, Inc. v. Commissioner, § 24.18(b)(iii)
  • American Automobile Association v. Commissioner, § 18.1
  • American Campaign Academy v. Commissioner, §§ 4.2(c), 4.6, 4.7, 22.11(a), 25.1
  • American Charities for Reasonable Fundraising Regulation v. Pinellas County, § 31.1(c)
  • American Hardware and Equipment Co. v. Commissioner, § 7.1(b)
  • American Institute for Economic Research v. United States, §§ 2.1(a), 3.3(b)
  • American Kennel Club v. Hoey, § 18.1
  • American Medical Association v. United States, §§ 24, 24.3
  • American New Covenant Church v. Commissioner, § 35.2
  • American Plywood Association v. United States, § 18.1
  • American Postal Workers Union v. United States, § 18.2
  • American Refractories Institute v. Commissioner, § 18.1
  • American Science Foundation v. Commissioner, § 34.1(a)
  • American Society of Association Executives v. Bentsen, § 18.4(e)
  • American Society of Association Executives v. United States, § 18.4(e)
  • American Target Advertising, Inc. v. Giani, § 31.1(c)
  • Americans for Prosperity v. Harris, § 35.4
  • Anaheim Union Water Company v. Commissioner, § 2.4
  • Anateus Lineal 1948, Inc. v. United States, § 24.12
  • Anclote Psychiatric Center, Inc. v. Commissioner, §§ 4.4(g), 4.9(a)(iii), 4.9(b), 35.1
  • Angelus Funeral Home v. Commissioner, § 2.4
  • Anonymous v. Commissioner, § 35.5(a)
  • Antonio Rosario v. Commissioner, § 25.5(b)
  • Application of Larson, § 34.7(b)
  • Arizona Free Enterprise Club's Freedom Club PAC v. Bennett, § 7.9
  • Aronson v. Lewis, § 33.2(b)
  • Asmark Institute, Inc. v. Commissioner, §§ 3.3 (c), 16.3
  • Associated Master Barbers and Beauticians of America, Inc. v. Commissioner, § 18.1
  • Association of American Physicians & Surgeons v. Weinberger, § 18.3
  • Association of the Bar of the City of New York v. Commissioner, § 7.4(e)
  • Atlanta Master Printers Club v. Commissioner, § 18.1
  • Automobile Club of Michigan v. Commissioner, § 35.1
  • Baltimore Regional Joint Board Health and Welfare Fund, Amalgamated Clothing and Textile Workers Union v. Commissioner, § 2.1(c)
  • Bank of Commerce & Trust Co. v. Senter, § 4.1(b)
  • Banner Building Company, Inc. v. Commissioner, § 15.1
  • Banner Health Systems v. Long, § 33.2(b)
  • Basic Bible Church of America, Auxiliary Chapter 11004 v. Commissioner, § 34.1(a)
  • The Basic Unit Ministry of Alma Karl Schurig v. United States, § 34.1(a)
  • Beck Chemical Equipment Corp. v. Commissioner, § 22.1
  • Best Lock Corp. v. Commissioner, §§ 4.2(b), 4.4(c)
  • Beth‐El Ministries, Inc. v. United States, § 4.1(c)
  • Better Business Bureau of Washington, D.C. v. United States, §§ 3.3(b), 4.6, 16, 21.3(b), 22.11(a), 32.2, 33.2(e)
  • B.H.W. Anesthesia Foundation, Inc. v. Commissioner, §§ 4.4(b), 12.2, 25.5(a), 34.6(a), 34.7(a)
  • Birmingham Business College, Inc. v. Commissioner, §§ 4.1(b)‐4.2(b), 4.4(b), 25.5(a), 25.5(a)(i)
  • Bluetooth SIG, Inc. v. United States, § 18.1
  • Blumenthal v. Anthem Insurance Companies et al., § 13.1(e)
  • Boating Trade Association of Metropolitan Houston v. United States, § 2.4
  • BobJones University Museum & Gallery,Inc. v. Commissioner, § 20.1
  • Bobo v. Christus Health, § 2.5(a)
  • Bornstein v. United States, § 35.1
  • Branch Ministries, Inc. v. Richardson, § 7.4(c)
  • Branch Ministries, Inc. v. Rossotti, §§ 7.4(b), 7.4(c)
  • Bright Star Foundation, Inc. v. Campbell, § 15.1
  • Britt v. United States, § 16.3
  • Broadcast Measurement Bureau v. Commissioner, § 2.4
  • Broadway Theatre League v. United States, § 22.11(a)
  • Browning v. Payton, § 22.1
  • Brundage v. Commissioner, § 34.7(a)
  • B.S.W. Group, Inc. v. Commissioner, §§ 19.1, 34.6(a), 34.7(a)
  • Bubbling Well Church of Universal Love, Inc. v. Commissioner, §§ 4.4(b), 33.4A, 34.1(a)
  • Bulova Watch Co. v. United States, § 17.1
  • Burgess v. Four States Memorial Hospital, § 8.5
  • Burton v. William Beaumont Hospital, §§ 2.5 (a), 2.5(c), 26.5
  • Burwell v. Hobby Lobby Stores, Inc., § 1.2
  • California Independent System Operator Corporation v. Federal Energy Regulatory Commission, § 33.4A
  • The Callaway Family Ass'n, Inc. v. Commissioner, § 4.6
  • Calvin K. of Oakknoll v. Commissioner, § 21.3(b)
  • Camps Newfound/Owatonna, Inc. v. Town of Harrison, § 1.2
  • Canada v. Commissioner, § 4.6
  • Caracci v. Commissioner, §§ 4.9(a)(ix), 4.9(b)
  • Carle Foundation v. United States, §§ 24.5, 24.11(a)
  • Carlson v. Long Island Jewish Medical Center, § 2.5(a)
  • Carolinas Farm & Power Equipment Dealers Ass'n, Inc. v. United States, § 24.2(b)
  • Carter v. United States, § 4.1(c)
  • Center on Corporate Responsibility, Inc. v. Shultz, § 34.8
  • Centre for International Understanding v. Commissioner, § 16.2(d)
  • Cepeda v. Swift & Co., § 24.18(b)(iii)
  • C.F. Mueller Co. v. Commissioner, § 2.1(a)
  • Chart, Inc. v. United States, § 17.1
  • Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., § 27.7
  • Chief Steward of the Ecumenical Temples and the Worldwide Peace Movement and His Successors v. Commissioner, § 34.1(a)
  • Christian Echoes National Ministry, Inc. v. United States, §§ 7.1(c)(i), 7.4(b), 7.4(c)
  • Christian Manner International v. Commissioner, § 3.3(b)
  • Christie E. Cuddeback and Lucille M. Cudde‐back Memorial Fund v. Commissioner, § 5.5(d)(iii)
  • Church By Mail, Inc. v. Commissioner, § 4.4
  • Church By Mail, Inc. v. United States, § 4.4
  • Church in Boston v. Commissioner, §§ 4.4(c), 7.1(c)(i)
  • Church of Ethereal Joy v. Commissioner, § 4.6
  • Church of Nature in Man v. Commissioner, § 34.1(a)
  • Church of Scientology of California v. Commissioner, §§ 4.2(c), 34.8
  • Church of Spiritual Technology v. United States, § 34.1(d)
  • Church of the Transfiguring Spirit, Inc. v. Commissioner, § 4.4(b)
  • The Church of the Visible Intelligence That Governs the Universe v. United States, § 34.1(a)
  • Church of World Peace, Inc. v. Internal Revenue Service, § 34.1(a)
  • Citizens United v. Federal Election Commission, § 7.8
  • Citizens Water Works, Inc. v. Commissioner, § 15.1
  • City of Arlington, Texas v. Federal Communications Commission, § 33.4A
  • City of New York v. Commissioner, § 30.1(a)
  • Clarence LaBelle Post No. 217 v. United States, § 24.2(b)
  • Cockerline Memorial Fund v. Commissioner, § 5.5(c)
  • Colonial Trust Co. v. Commissioner, § 18.2
  • Columbia Park and Recreation Association, Inc. v. Commissioner, § 4.1(d)
  • Commissioner v. Affiliated Enterprises, Inc., § 24.18(b)(iii)
  • Commissioner v. Chicago Graphic Arts Federation, Inc., § 18.1
  • Commissioner v. Culbertson, § 22.1
  • Commissioner v. Groetzinger, § 24.2(b)
  • Commissioner v. Johnson, § 4.4(e)
  • Commissioner v. Kowalski, § 34.0
  • Commissioner v. Lake Forest, Inc., § 9.2(c)
  • Commissioner v. Tower, § 22.1
  • Commissioner v. Wodehouse, § 24.18(b)(iii)
  • Commissioners for Special Purposes of Income Tax v. Pemsel, § 6.1
  • Common Cause v. Commissioner, § 24.18(b)(iii)
  • Commonwealth of Kentucky v. Anthem Insurance Companies, Inc. et al., § 13.1(e)
  • Commonwealth of Pennsylvania v. Barnes Foundation, § 33.2(d)
  • Community Hospital Services, Inc. v. United States, § 17.1
  • Consumer Credit Counseling Service of Alabama, Inc. v. United States, § 24.2(d)
  • Consumers Union of U.S., Inc. et al. v. State of New York et al, § 13.1(e)
  • Cooper Tire & Rubber Company Employees' Retirement Fund v. Commissioner, § 24.3(a)
  • Copperweld Steel Company's Warren Employees' Trust v. Commissioner, § 4.4(b)
  • Corely v. John D. Archibold Memorial Hosp., Inc., § 2.5(a)
  • Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter‐Day Saints v. Amos, § 1.2
  • County Board of Utilization of Utah County v. Intermountain Health Care, Inc., § 8.2
  • Cranley v. Commissioner, § 4.3
  • Critical Care Registered Nursing, Inc. v. United States, §§ 19.2(c), 27.5
  • Crooks v. Kansas City Hay Dealers Association, § 18.1
  • Crowd Management Services, Inc. v. United States, § 27.4
  • Daly v. Baptist Health, § 2.5(a)
  • Darr v. Sutter Health, §§ 2.5(a), 26.5
  • The Davenport Foundation v. Commissioner, § 15.1
  • Davis v. Federal Election Commission, § 7.9
  • Deluxe Corporation v. United States, § 4.2(a)
  • Democratic Leadership Council v. United States, § 34.0
  • Dep't of Revenue v. Kurth Ranch, § 26.11(b)
  • Devine Brothers v. Commissioner, § 4.4(b)
  • Dexsil Corporation v. Commissioner, § 4.4(b)
  • Disabled American Veterans v. Commissioner, § 24.18(b)(iii)
  • Disabled American Veterans v. United States, § 24.18(b)(iii)
  • Disabled Veterans Service Foundation v. Commissioner, § 24.18(a)
  • Dixon v. United States, § 35.1
  • Donnelly v. Federal Aviation Admin., § 26.11(b)
  • Draper v. Commissioner, § 34.1(b)
  • Dri‐Power Distributors Association Trust v. Commissioner, § 2.4
  • Dulles v. Johnson, § 7.1(c)(i)
  • Dzina v. United States, § 4.9(a)(ix)
  • Easter House v. United States, § 3.3(b)
  • Eastern Kentucky Welfare Rights Organization v. Shultz, § 1.7
  • Eastern Kentucky Welfare Rights Organization v. Simon, §§ 1.7, 26.1, 26.3
  • The Ecclesiastical Order of the Ism of Am, Inc. v. Commissioner, § 3.3(b)
  • Eddie Cigelman Corporation v. Commissioner, § 15.1
  • Educational Assistance Found. for the Descendants of Hungarian Immigrants in the Performing Arts v. United States, § 4.4(j)
  • Education Athletic Association v. Commissioner, § 5.3(a)
  • Elisian Guild, Inc. v. United States, § 3.3(b)
  • Elliotts, Inc. v. Commissioner, § 28.1(b)
  • Ellis v. Phoebe Putney Health System, Inc., § 2.5(a)
  • The Engineers Club of San Francisco v. United States, § 18.1
  • Estate of Blaine v. Commissioner, § 7.4(b)
  • Estate of Grace M. Scharf v. Commissioner, § 4.4(a)
  • Estate of Howes v. Commissioner, § 4.4(e)
  • Estate of Smith v. Commissioner, § 22.1
  • Exacto Spring Corporation v. Commissioner, § 4.4(b)
  • Executive Network Club v. Commissioner, § 24.18(a)
  • Federation Pharmacy Services v. Commissioner, § 19.1
  • Feliciano v. Thomas Jefferson Univ. Hosp., § 2.5(a)
  • Ferguson v. Centura Health Corp., § 2.5(a)
  • Fides Publishers Association v. United States, § 3.3(b)
  • Fields v. Banner Health, § 2.5(a)
  • Florida v. U.S. Department of Health and Human Services, § 26.10(c)
  • Florida Hospital Trust Fund et al. v. Commissioner, §§ 17.1, 19.3, 21.3(a)
  • Ford Dealers Advertising Fund, Inc. v. Commissioner, § 2.4
  • Founding Church of Scientology v. United States, §§ 4.2(b), 4.4(b), 4.4(c), 4.4(d), 34.1(a)
  • Fraternal Medical Specialist Services, Inc. v. Commissioner, § 19.1
  • Fraternal Order of Police Illinois State Troopers Lodge No. 41 v. Commissioner, § 24.18 (b)(iii)
  • Freedom Church of Revelation v. United States, § 35.1
  • Frimpong v. DeKalb Med. Center, § 2.5(a)
  • Fulani v. League of Women Voters Education Fund, § 7.4(c)
  • The Fund for the Study of Economic Growth and Tax Reform v. Internal Revenue Service, § 7.1(b)(i)
  • Gardner v. North Miss. Health Serv., Inc., § 2.5(a)
  • Geisinger Health Plan v. Commissioner, §§ 6.1, 6.2, 9.2(a), 9.2(b)(ii), 9.2(c), 9.5, 19.4, 21.3(a), 22.10, 24.2(d), 34.5, 34.6, 34.7(a)
  • Geisinger Health Plan v. United States, § 21.5
  • Gemological Institute of America v. Commissioner, § 4.1(b)
  • General Conference of Free Church of America v. Commissioner, § 21.3(b)
  • George v. Commissioner, § 1.2
  • Ginsburg v. Commissioner, § 4.1(a)
  • The Golden Rule Church Association v. Commissioner, § 3.3(b)
  • Goldsboro Art League, Inc. v. Commissioner, § 4.6
  • Grant v. Trinity Health‐Michigan, §§ 2.5(a), 2.5(c)
  • Greater Pittsburgh Chrysler Dealers Association of Western Pennsylvania v. United States, § 2.4
  • Greater United Navajo Development Enterprises, Inc. v. Commissioner, § 3.3(b)
  • Green v. Connally, § 29.2
  • Griswold v. Commissioner, § 4.4(c)
  • Gundersen Medical Foundation, Ltd. v. United States, §§ 21.3(b), 24.21(a)
  • Haffner's Service Stations, Inc. v. Commissioner, § 28.5
  • Hagedorn v. St. Thomas Hosp., Inc., § 2.5(a)
  • Hammerstein v. Kelly, § 18.2
  • Hancock Academy of Savannah, Inc. v. Commissioner, §§ 4.4(c), 4.4(e)
  • Harbor Bancorp v. Commissioner, § 30.1(c)
  • Harding Hospital, Inc. v. United States, §§ 2.1(a), 4.3, 4.4(b), 8.5, 25.1, 25.5(e), 32.4, 34.1(d)
  • Harlan E. Moore Charitable Trust v. United States, §§ 22.1, 24.18(b)(ii)
  • Harrison v. Barker Annuity Fund, § 2.1(a)
  • Haswell v. United States, §§ 2.1(a), 7.1(c)(i)
  • Hawaii v. Commissioner, § 22.11(a)
  • Hazard v. Commissioner, §§ 15.1, 24.18(b)(ii)
  • HCSC‐Laundry v. United States, §§ 17.1, 34.0
  • Helvering v. Bliss, § 2.1(a)
  • Helvering v. Clifford, § 34.0
  • Helvering v. LeGierse, § 9.3
  • Helwig v. United States, § 26.11(b)
  • Henry E. & Nancy Horton Bartels Trust for the Benefit of Cornell University v. United States, § 24.21(b)
  • Henry E. & Nancy Horton Bartels Trust for the Benefit of the University of New Haven v. United States, §§ 5.5(b), 24.2(b), 24.21(b)
  • Higgins v. Commissioner, § 24.2(f)
  • Hi‐Plains Hospital v. United States, §§ 24.4(a), 24.5, 24.11(a)
  • Hogland v. Athens Regional Health Services, Inc., § 2.5(a)
  • Hollywood Baseball Ass'n v. Commissioner, § 34.7(b)
  • The Home for Aged Men v. United States, § 5.2(a)
  • Home Oil Mill v. Willingham, §§ 4.4(b), 28.1(a)
  • Horace Heidt Foundation v. United States, § 4.2(b)
  • Hospital Bureau of Standards and Supplies, Inc. v. United States, § 20.2(a)(i)
  • Hospital Central Services Assn. v. United States, § 17.1
  • Hospital Resource Personnel, Inc. v. United States, § 27.5
  • Hospital Service Association of Toledo v. Evatt, § 13.1(e)
  • Hospital Utilization Project v. Commonwealth, § 8.2
  • Housing Pioneers v. Commissioner, § 22.11(a)
  • Hudson v. Central Georgia Health Services, §§ 2.5(a), 26.5
  • Human Engineering Institute v. Commissioner, § 4.2(b)
  • Huron Clinic Foundation v. United States, §§ 18.3, 24.4(a)
  • Hutt v. Albert Einstein Med. Center, § 2.5(a)
  • Idaho Ambucare Center, Inc. v. United States, § 27.5
  • IHC Care, Inc. v. Commissioner, § 9.2(c)
  • IHC Group, Inc. v. Commissioner, § 9.2(c)
  • IHC Health Plans, Inc. v. Commissioner, §§ 6.3, 9.2(c), 9.5, 19.5
  • IIT Research Institute v. United States, § 24.13
  • Illinois v. Telemarketing Associates, Inc., § 31.1(h)
  • Incorporated Trustees of Gospel Worker Society v. United States, § 3.3(b)
  • The Incorporated Trustees of the Gospel Worker Society v. United States, §§ 4.4(b), 35.1
  • Independent Order of Odd Fellows Grand Lodge of Iowa v. United States, §§ 22.1, 24.18(b)(ii)
  • Indiana Crop Improvement Association, Inc. v. Commissioner, § 24.13
  • Indiana Retail Hardware Association v. United States, § 24.1
  • Industrial Aid for the Blind v. Commissioner, §§ 3.3(b), 24.1
  • Insty‐Prints, Inc. National Advertising Trust Fund v. Commissioner, § 2.4
  • International Postgraduate Medical Foundation v. Commissioner, § 4.2(c)
  • Jackson v. Cleveland Clinic Found., § 2.5(a)
  • Jakublec v. Sacred Heart Health System, § 2.5(a)
  • James v. Commissioner, § 27.5
  • J.E. and L.E. Mabee Foundation, Inc. v. United States, §§ 24.18(b)(iii), 24.20(a)
  • Jellison v. Florida Hosp. Healthcare Systems, Inc., § 2.5(a)
  • John Gabriel Ryan Association v. Commissioner, § 22.10
  • John Marshall Law School v. United States, § 4.4(c)
  • Johnson City Medical Center Hospital v. United States, § 27.6(b)
  • Jones Bros. Bakery, Inc. v. United States, §§ 4.4 (b), 28.1(a)
  • Junaluska Assembly Housing, Inc. v. Commissioner, § 3.3(b)
  • Kanawha‐Roane Lands v. United States, § 15.1
  • Kelley v. Michigan Affiliated Healthcare System, Inc., § 33.2(e)
  • Kelly v. Northeast Georgia Med. Center, § 2.5(a)
  • Kenner v. Commissioner § 4.3
  • Kentucky Bar Foundation, Inc. v. Commissioner, § 19.1
  • Kizzire v. Baptist Health System, Inc., §§ 2.5(a), 26.5
  • Knights of Columbus Building Association of Stamford, Connecticut, Inc. v. United States, § 15.1
  • Kolari v. New York‐Presbyterian Hosp., § 2.5(a)
  • Kolkey v. Commissioner, § 4.4(e)
  • Krivo Industrial Supply Co. v. National Distillers and Chemical Corp., § 16.3
  • Kuper v. Commissioner, § 7.1(c)(i)
  • Laborers' International Union of North America v. Commissioner, § 24.2(e)
  • The Labrenz Foundation, Inc. v. Commis‐sioner, § 4.3
  • LAC Facilities, Inc. v. United States, § 4.8
  • La Verdad v. Commissioner, § 34.1(a)
  • League of Women Voters v. United States, § 7.1(c)(i)
  • Leon A. Beeghly Fund v. Commissioner, § 4.2(a)
  • Leonard Pipeline Contractors, Ltd. v. Commissioner, § 28.1(b)
  • Lesavoy Foundation v. Commissioner, § 35.1
  • Liberty University, Inc. v. Geithner, § 26.10(c)
  • Lifespan Corporation v. New England Medical Center, Inc., § 33.2(f)
  • Lintzenich v. United States, § 4.9(a)(xiii)
  • Living Faith, Inc. v. Commissioner, §§ 3.3(c), 7.4(a), 13.1(b), 24.4(a), 32.3
  • Logan Lanes, Inc. v. Brunswick Corp., § 2.1(f)
  • The Lorain Avenue Clinic v. Commissioner, §§ 4.3, 25.1, 25.5(a)(i)
  • Lorens v. Catholic Health Care Partners, §§ 2.5(a), 2.5(c), 26.5
  • Louisiana Credit Union League v. United States, §§ 24, 24.3, 24.4(a)
  • Loving v. Internal Revenue Service, § 33.4A
  • Lowry Hospital Association v. Commissioner, §§ 4.4(c), 25.1, 25.5(e), 25.5(f), 32.4
  • Lugo v. Miller, § 1.7
  • Lugo v. Simon, § 1.7
  • Luna v. Commissioner, § 22.1
  • Mabee Foundation, Inc. v. United States, § 24.19(a)
  • Mabee Petroleum Corp. v. United States, §§ 4.4(b), 25.5(a)
  • Malat v. Riddell, § 24.2(a)
  • Maldonado v. Ochsner Clinic Found, § 2.5(a)
  • Manning Association v. Commissioner, §§ 7.1(c)(i), 24.1
  • The Marion Foundation v. Commissioner, § 24.2(a)
  • Maryland Savings‐Share Insurance Corp. v. United States, § 34.0
  • Matczak v. Secretary of Health, Education and Welfare, § 34.7(a)
  • Maynard Hospital, Inc. v. Commissioner, §§ 4.3, 4.4(a), 8.5, 21.3(b), 25.1
  • Mayo Foundation for Medical Education and Research v. United States, § 27.7
  • McConnell v. Federal Election Commission, §§ 7.4(f), 7.9
  • McCoy v. East Texas Medical Center, § 2.5(a)
  • McElhannon v. Commissioner, § 34.1(a)
  • McGahen v. Commissioner, § 4.1(c)
  • McGlotten v. Connally, § 1.3
  • McLaughlin v. Commissioner, § 2.5(a)
  • Mead v. Holder, §§ 26.10(c), 26.11(b)
  • Menard, Inc. v. Commissioner, § 4.4(b)
  • Mescalero Apache Tribe v. Jones, § 2.1(a)
  • Metropolitan Detroit Area Hospital Services, Inc. v. United States, § 17.1
  • MIB, Inc. v. Commissioner, §§ 18.1, 35.2
  • Michigan Retailers Association v. United States, § 2.4
  • Midwest Eye Center, S.C. v. Commissioner, § 28.5
  • Midwest Research Institute v. United States, § 24.13
  • Mill Lane Club, Inc. v. Commissioner, §§ 4.4(a), 21.3(b)
  • Minnesota v. Apfel, § 27.5
  • Mississippi State University Alumni, Inc. v. Commissioner, § 24.18(b)(iii)
  • Moline Properties, Inc. v. Commissioner, § 16.3
  • Monterey Public Parking Corp. v. United States, §§ 20.2(a)(i), 21.3(b)
  • Museum of Flight Foundation v. United States, §§ 24.3(a), 24.17(b)(ii)
  • Mutual Aid Association of the Church of the Brethren v. United States, §§ 34.0, 34.6
  • National Association of American Churches v. Commissioner, §§ 34.1(a), 34.6
  • National Association of Postal Supervisors v. United States, § 18.1
  • National Carbide Corp. v. Commissioner, § 16.3
  • National Collegiate Athletic Association v. Commissioner, § 24.3(a)
  • National Federation of Independent Business v. Sebelius, §§ 1.1, 26.11(a)
  • National Foundation, Inc. v. United States, § 4.4(b)
  • The Nationalist Movement v. Commissioner, §§ 7.1(c)(i), 24.1
  • National Leather & Shoe Finders Association v. Commissioner, § 18.1
  • National Life & Accident Ins. Co. v. Dempster, § 4.1(b)
  • National Muffler Dealers Association, Inc. v. United States, §§ 18.1, 27.7
  • National Right to Work Legal Defense and Education Foundation, Inc. v. United States, § 35.2
  • National Water Well Association, Inc. v. Commissioner, §§ 24.2(b), 24.18(b)(iii)
  • Nat'l R.R. Passenger Corp. v. Atchison, Topeka & Santa Fe Ry. Co., § 2.5(a)
  • Nellie Callahan Scholarship Fund v. Commissioner, § 34.7(b)
  • New Concordia Bible Church v. Commissioner, § 34.1(a)
  • New Faith, Inc. v. Commissioner, §§ 3.3(c), 7.4(b)
  • New York State Association of Real Estate Boards Group Insurance Fund v. Commissioner, §§ 2.4, 13.1(b)
  • Nonprofits' Insurance Alliance v. United States, § 19.3
  • NorCal Tea Party Patriots v. Internal Revenue Service, §§ 34.1(f), 35.5(a)
  • Norris v. United States, § 7.4(d)
  • Northern California Central Services, Inc. v. United States, § 17.1
  • Northern Illinois College of Optometry v. Commissioner, § 4.4(b)
  • Northwestern Municipal Ass'n v. United States, § 4.1(b)
  • N.P.E.F. Corp. v. Commissioner, § 15.1
  • N.Y. State Ass'n Real Est. Bd. Group Ins. Fund v. Commissioner, § 2.4
  • Oberly v. Kirby, §§ 33.2(a), 33.8
  • Ocean Pines Association, Inc. v. Commissioner, § 24.18(b)(ii)
  • Ohio Furnace Co., Inc. v. Commissioner, § 4.4(e)
  • Olney v. Commissioner, §§ 25.5(e), 32.4
  • Orange County Agricultural Society, Inc. v. Commissioner, §§ 16, 16.3, 24.1, 32.2, 32.4, 33.2(e)
  • Orange County Builders Association, Inc. v. United States, § 24.3(c)
  • Oregon State University Alumni Association, Inc. v. Commissioner, § 24.18(b)(iii)
  • Ould v. Washington Hospital for Foundlings, § 6.1
  • Paratransit Insurance Corporation v. Commissioner, § 19.3
  • Parker v. Commissioner, § 34.1(a)
  • Park Place, Inc. v. Commissioner, § 2.4
  • Parks v. Commissioner, § 7.1(b)
  • Parshall Christian Order v. Commissioner, § 4.2(c)
  • Peek v. Commissioner, § 34.3(d)
  • People v. Larkin et al., § 33.2a
  • People of God Community v. Commissioner, § 4.4(b)
  • People of the State of New York, by Eliot Spitzer v. Richard A. Grasso, Kenneth G. Langone, and the New York Stock Exchange, Inc., § 28.3(a)
  • People's Educational Camp Society, Inc. v. Commissioner, § 24.1
  • Perlmutter v. Commissioner, § 22.1
  • Peterson v. Fairview Health Services, §§ 2.5(a), 2.5(d)
  • Peters v. Commissioner, §§ 4.9(a)(iii), 6.1
  • Pius XII Academy, Inc. v. Commissioner, § 34.1(a)
  • Planned Parenthood Federation of America, Inc. v. Commissioner, § 24.18(b)(iii)
  • Plumstead Theatre Society, Inc. v. Commissioner, § 22.11(a)
  • Podell v. Commissioner, § 22.1
  • Pollack v. Sutter Health, § 26.5
  • Pollock v. Farmers' Loan and Trust Co., § 1.2
  • Presbyterian and Reformed Publishing Co. v. Commissioner, §§ 3.3(b), 35.1
  • Prince Edward School Foundation v. United States, § 35.1
  • Produce Exchange Stock Clearing Association v. Helvering, § 18.1
  • Professional Insurance Agents of Michigan v. Commissioner, § 18.1
  • Professional Standards Review Organization of Queens County, Inc. v. Commissioner, §§ 9.2(b)(vi), 18.3
  • Public Industries, Inc. v. Commissioner, §§ 3.3 (c), 32.3, 34.1(a)
  • Puget Sound Plywood, Inc. v. Commissioner, § 17.2
  • Pulpit Resource v. Commissioner, § 3.3(b)
  • Putnam v. Commissioner, § 4.1(b)
  • Quinn v. BJC Health System, § 2.5(a)
  • Rapco, Inc. v. Commissioner, § 28.1(b)
  • Redlands Surgical Services v. Commissioner, §§ 4.6, 9.2(c), 22.10, 22.11(a)
  • Regan v. Taxation With Representation of Washington, §§ 3.1, 34.3(d)
  • Research Corporation v. Commissioner, § 2.1(a)
  • Retailers Credit Association v. Commissioner, § 18.1
  • Return Realty Corp. v. Ranieri, § 15.1
  • Ridgely v. Lew, § 33.4A
  • Riley v. National Federation of the Blind of North Carolina, Inc., § 31.1(h)
  • Rio Properties, Inc. v. Rio International Interlink, § 31.2(b)
  • River v. Yale New Haven Hosp., Inc., § 2.5(a)
  • Roberts Dairy Co. v. Commissioner, § 7.1(b)
  • Roberts v. Commissioner, § 24.2(b)
  • Rohmer v. Commissioner, § 24.18(b)(iii)
  • Rueckwald Foundation, Inc. v. Commissioner, § 4.2(b)
  • Rush Prudential HMO, Inc. v. Moran, § 9.5
  • Russello v. United States, § 26.11(b)
  • Sabatini v. Commissioner, § 24.18(b)(iii)
  • Sabeta v. Baptist Hospital of Miami, Inc., § 2.5(a)
  • Saint Germain Foundation v. Commissioner, § 3.3(b)
  • San Antonio Bar Association v. United States, § 24.4(a)
  • San Antonio District Dental Society v. United States, § 18.3
  • Sand Springs Railway Co. v. Commissioner, § 15.1
  • Schmitt v. Protestant Memorial Medical Center, Inc., § 2.5(a)
  • Schuloff v. Queens College Foundation, Inc., § 35.5(a)(i)
  • Schwarz v. United States, § 34.7(a)
  • Scripture Press Foundation v. United States, § 3.3(b)
  • Seasongood v. Commissioner, § 7.1(c)(i)
  • Secretary of State of Maryland v. Joseph H. Munson Co., Inc., § 31.1(h)
  • Seven‐Sky v. Holder, § 26.10(c)
  • The Seven‐Up Company v. Commissioner, § 2.4
  • Shiffman v. Commissioner, § 4.4(e)
  • Shipman v. Inova Health Care Services et al., § 2.5(a)
  • Shriner v. ProMedica Health System, Inc., § 2.5(a)
  • Sico Foundation v. United States, § 2.1(a)
  • Sierra Club, Inc. v. Commissioner, §§ 22.1, 24.18(b)(iii)
  • Simon v. Eastern Kentucky Welfare Rights Organization, §§ 1.7, 2.1(a), 8.2, 34.0
  • Sly v. Commissioner, § 16.3
  • Smith v. Commissioner, §§ 22.1, 31.4(d), 34.3(d)
  • Sonora Community Hospital v. Commissioner, §§ 4.3, 8.5, 25.1
  • Sound Health Association v. Commissioner, §§ 4.2(a), 6.1, 6.2, 9.2(b)(i), 9.2(c), 9.3, 22.11(a), 25.1
  • Southern Coal Co. v. McCanless, § 4.1(b)
  • Southern Methodist Hospital & Sanatorium of Tucson v. Wilson, § 24.2(d)
  • Southwest Texas Electrical Cooperative, Inc. v. Commissioner, § 24.21(b)
  • Squire v. Students Book Corp., § 34.7(a)
  • St. David's Health Care System, Inc. v. United States, §§ 6.3, 22.10
  • St. Louis Science Fiction Ltd. v. Commissioner, § 4.6
  • St. Louis Union Trust Co. v. United States, §§ 1.3, 7.4(a), 32.2, 33.2(e)
  • St. Luke's Hospital of Kansas City v. United States, §§ 24.12, 24.18(a)
  • St. Martin Evangelical Lutheran Church v. South Dakota, §§ 17.1, 34.7(b)
  • Sta‐Home Health Agency of Greenwood, Inc. v. Commissioner, § 4.9(b)
  • Sta‐Home Health Agency of Carthage, Inc. v. Commissioner, § 4.9(b)
  • Sta‐Home Health Agency of Jackson, Inc. v. Commissioner, § 4.9(b)
  • Stanford University Bookstore v. Commissioner, § 15.1
  • State Department of Assessments and Taxation v. North Baltimore Center, Inc., § 1.5
  • The State National Bank of El Paso v. United States, § 24.18(b)(ii)
  • State of South Carolina v. Baker, § 1.3
  • State v. Alabama Education Foundation, § 3.1
  • State v. Wilmar Hospital, § 8.5
  • Steamship Trade Association of Baltimore, Inc. v. Commissioner, § 24.2(b)
  • Stern v. Lucy Webb Hayes Nat'l Training School for Deaconesses & Missionaries, §§ 33.2(a), 33.2(b)
  • Stuller, Estate of v. United States, § 24.2(b)
  • Summers v. Cherokee Children & Fam. Serv. Inc., § 33.8
  • Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund, § 24.2(f)
  • Tax Analysts and Advocates v. Shultz, § 2.4
  • Tax Analysts v. Internal Revenue Service, § 34.2
  • Templin v. Oakland City Clerk, § 7.4(e)
  • Texas Farm Bureau, Inc. v. United States, § 24.18(b)(iii)
  • Texas Learning Technology Group v. Commissioner, § 34.7(a)
  • Texas Trade School v. Commissioner, §§ 4.2(b), 4.4(b), 4.4(d)
  • Thomas More Law Center v. Obama, § 26.10(c)
  • Thompson v. Nason Hospital, §§ 25.6(b), 27.0, 27.2
  • Tony and Susan Alamo Foundation v. Secretary of Labor, § 2.1(f)
  • Trigon Insurance Company v. United States, § 9.3
  • Trinidad v. Sagrada Orden de Predicadores de la Provincia del Santisimo Rosario de Fili‐pinas, §§ 1.3, 3.3(b)
  • True the Vote, Inc. v. Internal Revenue Service, § 34.1(f)
  • Trustees of Graceland Cemetery Improvement Fund v. United States, § 20.2(a)(i)
  • Trust U/W Emily Oblinger v. Commissioner, §§ 22.1, 24.17(b)(ii)
  • 2121 Arlington Heights Corp. v. Internal Revenue Service, § 4.9(a)(xiii)
  • Uhlaender v. Hendrickson, § 24.18(b)(iii)
  • Union Travel Associates, Inc. v. International Associates, Inc., § 24.17(b)(iii)
  • Unitary Mission Church of Long Island v. Commissioner, §§ 4.1(c), 4.4(b), 4.4(c)
  • United Cancer Council, Inc. v. Commissioner, §§ 4.2(c), 4.4(b), 25.5(c), 32.3, 35.1
  • United Hospital Services, Inc. v. United States, § 17.1
  • United Libertarian Fellowship, Inc. v. Commissioner, § 34.1(a)
  • United Missionary Aviation, Inc. v. Commissioner, §§ 3.3(c), 32.3
  • United States v. Baystate Ambulance and Hospital Rental Service, Inc., § 29.2
  • United States v. Braxtonbrown‐Smith, § 26.11(b)
  • United States v. Correll, § 27.7
  • United States v. Dykema, § 7.4(a)
  • United States v. Greber, § 29.2
  • United States v. Hawes, § 2.2(a)
  • United States v. Katz, § 29.2
  • United States v. Myra Foundation, § 24.18(b)(ii)
  • United States v. NorCal Tea Party Patriots, § 34.1(f)
  • United States v. Powell, § 4.9(a)(xiii)
  • United States v. The Robert A. Welch Foundation, § 24.18(b)(iii)
  • Universal Church of Jesus Christ, Inc. v. Commissioner, § 16.3
  • Universal Church of Scientific Truth, Inc. v. United States, § 4.4(b)
  • University Medical Resident Services, P.C. v. Commissioner, §§ 1.5, 34.7(a)
  • University of Maryland Physicians, P.A. v. Commissioner, §§ 12.2, 23.2(a)(i), 34.7(a)
  • University of Massachusetts Medical School Group Practice v. Commissioner, §§ 4.4(b), 12.2, 34.7(a)
  • Valencia v. Miss. Baptist Medical Center, Inc., § 2.5(a)
  • Vancouver Clinic, Inc. v. United States, § 25.5
  • Variety Club Tent No. 6 Charities, Inc. v. Commissioner, §§ 4.1, 4.2(c), 4.4(g)
  • Vigilant Hose Company of Emmitsburg v. United States, § 24.2(e)
  • Village of Schaumburg v. Citizens for a Better Environment, § 31.1(h)
  • Virginia v. Sebelius, §§ 26.10(c), 26.11(b)
  • Virginia Mason Hospital Ass'n v. Larson, § 4.1(b)
  • Virginia Professional Standards Review Foundation v. Blumenthal, §§ 9.2(b)(vi), 18.3
  • Vision Services Plan v. United States, §§ 1.9, 9.5, 13.1(b)
  • Vizcaino v. Microsoft Corp., § 27.1
  • Walz v. Tax Commission, § 1.3
  • Warren M. Goodspeed Scholarship Fund v. Commissioner, §§ 5.5(c), 5.5(f)
  • Washington Research Foundation v. Commissioner, § 3.3(b)
  • Washington State Apples, Inc. v. Commissioner, § 18.1
  • Washington v. Medical Center of Central Georgia, Inc., § 2.5(a)
  • Watts v. Advocate Health Care Network, § 2.5(a)
  • WellPoint, Inc. & Subsidiaries v. Commissioner, § 13.1(b)
  • Wendy L. Parker Rehabilitation Found., Inc. v. Commissioner, § 4.4(j)
  • Western Catholic Church v. Commissioner, §§ 4.2(c), 4.4(c)
  • West Virginia State Medical Association v. Commissioner, § 24.2b
  • Whipple v. Commissioner, § 24.2(f)
  • Whiteford v. United States, § 22.1
  • White's Iowa Manual Labor Institute v. Commissioner, §§ 22.1, 24.18(b)(ii)
  • White v. United States, § 2.1(a)
  • William F., Mable E., and Margaret K. Quarrie Charitable Fund v. Commissioner, § 5.5(c)
  • Williams Home, Inc. v. United States, § 5.2(a)
  • Women of the Motion Picture Industry v. Commissioner, § 24.23
  • Woodrum v. Integris Health Care, Inc., § 2.5(a)
  • World Family Corporation v. Commissioner, §§ 4.4(b), 28.1(a)
  • Wright v. St. Dominic Health Services, Inc., § 2.5(a)
  • Zoller Brewing Co. v. State Tax Commission, § 34.7(b)
  • Z Street, Inc. v. Koskinen, § 34.9
..................Content has been hidden....................

You can't read the all page of ebook, please click here login for view all page.
Reset
18.118.200.197