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2. Davis v. Commissioner (constructive receipt) - Wikipedia

   en.wikipedia.org/wiki/Davis_v._Commissioner...

   The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision to be unavailable to receive that delivery. In this case, the court decided that this was not a conscious decision on the part of the taxpayer to be unavailable.

3. Thor Power Tool Co. v. Commissioner - Wikipedia

   en.wikipedia.org/wiki/Thor_Power_Tool_Co._v...

   Thor Power Tool Company v. Commissioner, 439 U.S. 522 (1979), was a United States Supreme Court case in which the Court upheld IRS regulations limiting how taxpayers could write down inventory. Thor manufactured equipment using multiple parts that it produced. It capitalized the costs of these parts when produced.

4. Gregory v. Helvering - Wikipedia

   en.wikipedia.org/wiki/Gregory_v._Helvering

   Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form.

5. What Is Tax Form 941, and Who Needs to File It? - AOL

   www.aol.com/finance/tax-form-941-needs-file...

   You'll file Form 941 quarterly to report employee federal withholdings.

6. List of United States Supreme Court taxation and revenue case law

   en.wikipedia.org/wiki/List_of_United_States...

   The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One

7. Arrowsmith v. Commissioner - Wikipedia

   en.wikipedia.org/wiki/Arrowsmith_v._Commissioner

   Arrowsmith v. Commissioner, 344 U.S. 6 (1952), is a landmark United States Supreme Court case regarding taxation. The case involves taxpayers who liquidated a corporation in 1937. The taxpayers (properly) reported the income from the liquidation as long-term capital gains, thus obtaining a preferential tax rate. Subsequent to the liquidation in ...

8. Commissioner v. Glenshaw Glass Co. - Wikipedia

   en.wikipedia.org/wiki/Commissioner_v._Glenshaw...

   Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court.The Court held as follows: Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted.

9. Boechler v. Commissioner - Wikipedia

   en.wikipedia.org/wiki/Boechler_v._Commissioner

   It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling .