Cases - Accounting 530 - Fall 2002
TABLE OF AUTHORITIES
Problem 1
Kenan (2d. Cir. 1940)
Woodsam Associates (2d Cir. 1952)
Diedrich (Sup. Ct. 1982)
Rev. Rul. 56-437
Rev. Rul. 69-486
Davis (Sup. Ct. 1962)
Problem 2
Higgins (Sup. Ct. 1941) 312 US 212
Martin Marietta Corp. (Ct. Cl. 1983) 83-2 USTC 9607
Hulet P. Smith (TCM 1967) 26 TCM 149, TC Memo. 1967-28
Edward Quinn (TC 1975) 65 TC 523, Filed December 8, 1975
Problem 3
Crane (Sup. Ct. 1947)
Estate of Franklin (9th Cir. 1976)
Halsey L. Williams (TC 1962)
Albany Car Wheel Company, Inc (TC 1963)
Rev. Rul. 61-97
Rev. Rul. 67-96
Indopco, Inc. (Sup. Ct 1992)
Problem 4
None
Problem 5
Inaja Land Co., Ltd. (TC 1947)
Indopco, Inc. (Sup. Ct 1992)
Idaho Power Co. (Sup. Ct. 1974)
Rev. Proc. 87-56
Rev. Proc. 87-57
Problem 6
Crane
(Sup. Ct. 1947)
Warren Jones Co. (9th Cir. 1975)
Est of Wiggins (TC 1979)
Burnet v. Logan (Sup. Ct. 1931)
Davis (Sup. Ct. 1962)
Tufts (Sup. Ct. 1983)
Problem 7
Alderson (9th Cir. 1963)
Carlton (5th Cir. 1967)
Starker (9th Cir. 1979)
Problem 8
Liant Records, Inc. (2nd Cir. 1962)
Clifton Investment Co. (6th Cir. 1963)
Maloof (TC 1975)
Davis (9th Cir. 1979)
Rev. Rul. 76-319
Rev. Rul. 76-391
Problem 9
CCH Explanation and Annotation
Problem 10
Corn Products Refining Corp. (Sup. Ct. 1955)
Arkansas Best Corp. (Sup. Ct. 1988)
The Circle K Corp. (Ct. Cl. 1991)
Arrowsmith (Sup. Ct. 1952)
Problem 11
Hazard (Tax Ct. 1946)
Problem 12
Malat v Riddell
Beidenharn Realty Company
Suburban Realty Co
Bradshaw
Problem 13
Hort
(Sup. Ct. 1941)
P.G. Lake Inc.
(Sup. Ct. 1958)
Metropolitan Building Co.
(9th Cir. 1960)
Ferrer (2nd Cir. 1962)
Problem 17
Williams v. McGowan (2nd Cir. 1945)
Danielson
67-1 USTC ¶9423
Proulx (Ct. Cl. 1979)
RR 68-13
Rev. Rul. 66-7
Problem 14
Hammel (Sup. Ct. 1941)
William Flacuus Oak Leather Co.
(Sup. Ct. 1941)
Whipple
(Sup. Ct. 1963)
Citizens National Bank of Waco (5th Cir. 1969)
Generes (Sup. Ct. 1972)
Freeland (Tax Ct. 1980)