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24.
Concept Summary 2.2 of the textbook. a. 716 F.2d 693 (CA-9, 1983) b. 20 T.C. 734 (1953) c. 348 U.S. 426 (1955) d. 3 B.T.A. 1042 (1926) e. T.C.Memo. 1957-169 f. 50 AFTR 2d 92-6000 (Ct.Cl., 1992) g. Ltr.Rul. 9046036 h. 111 F.Supp.2d 1294 (S.D.N.Y., 2000) i. 98-50, 1998-1 C.B. 10 Court of Federal Claims Tax Court U.S. Ninth Circuit Court of Appeals Not a court decision
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