Findings List - C

Click on the citation for a brief summary and a link to the complete text.

Cabax Mills v. Commissioner

59 T.C. 401, Tax Ct. Rep. (CCH) 31,631, (P-H) ¶ 59.38 (1972), acq. 1973-2 C.B. 1

Camp v. United States

74-2 USTC ¶ ¶ 9596, 9597, 9598, 34 AFTR2d 74-5575, 74-5573, 74-5571 (C.D. Fla. 1974)

Camp Manufacturing Co. v. Commissioner

3 T.C. 467 (1944), acq. 1944 C.B. 4

Capoeman v. United States

110 F. Supp. 924, 53-1 USTC ¶ 9119, 43 AFTR 606 (W.D. Wash. 1952)

220 F.2d 349, 55-1 USTC ¶ 9295, 47 AFTR 329 (9th Cir. 1955) (aff'g per curiam)

351 U.S. 1, 76 S. Ct. 611, 100 L. Ed. 883, 56-1 USTC ¶ 9474, 49 AFTR 178 (1956), 1956-1 C.B. 605 (aff'g)

Carlen v. Commissioner

20 T.C. 573, Tax Ct. Rep. (CCH) 19,708, (P-H) ¶ 20.77 (1953)

220 F.2d 338, 55-1 USTC ¶ 9296, 47 AFTR 322 (9th Cir. 1955) (aff'g)

Carloate Industries, Inc. v. United States

230 F. Supp. 282, 64-2 USTC ¶ 9564,14 AFTR2d 5327 (S.D. Tex. 1964)

354 F.2d 814, 66-1 USTC ¶ 9159,17 AFTR2d 059 (5th Cir 1966) (rev'g and rem'g in part, aff'g in part)

Carpenter v. Commissioner

36 T.C. 797, Tax Ct. Rep. (CCH) 24,960, (P-H) ¶ 36.79 (1961), acq. 1962-1 C.B. 3

Cascade Lumber Co. v. Squire

57-2 USTC ¶ 9841, 52 AFTR 1290 (W.D. Wash. 1957)

Casey v. United States

459 F.2d 495, 198¸ Ct.Cl. 232, 72-1 USTC ¶ 9419, 29 AFTR2d 72-1089 (1972)

Chapman & Dewey Lumber Co. v. United States

238 F. Supp. 869, 65-1 USTC ¶ 9129,15 AFTR2d 070 (W.D. Tenn. 1964)

359 F.2d 495, 66-1 USTC ¶ 9385, 17 AFTR2d 899 (6th Cir. 1966) (vac'g and rem'g per curiam)

Clark v. Commissioner

28 T.C.M. 1260, Tax Ct. Mem. Dec.(CCH) 29,831(M), (P-H) ¶ 69,241(1969)

Clayton v. Commissioner

65 T.C.M. 2371, Tax Ct. Mem. Dec. (CCH) 48,978(M), Apr. 1993

Clemens v. United States

295 F.Supp. 1339, 68-2 USTC ¶ 9620, 23 AFTR2d 69-326 (D. Or. 1968)

439 F.2d 705, 71-1 USTC ¶ 9258, 27 AFTR2d 71-834 (9th Cir. 1971) (aff'g)

Coleman v. Commissioner

76 T.C. 580, Tax Ct. Rep. (CCH) 37,815, (P-H) ¶ 76.49 (1981), app., 9-24-81 (6th Cir.)

Consolidated Naval Stores Co. v. Fahs

54-2 USTC ¶ 9456, 48 AFTR 1233 (S.D.Fla. 1954)

227 F.2d 923, 56-1 USTC ¶ 9132, 48 AFTR 717 (5th Cir. 1955) (rev'g)

Converse v. Earle

51-2 USTC ¶ 9430, 43 AFTR 1308 (D.Or. 1951)

Cooper v. Commissioner

42 T.C.M. 418, Tax Ct. Mem. Dec.8,064(M), (P-H) ¶ 81,369 (1981) (app'l dismissed, 7th Cir.)

Cornish v. United States

221 F.Supp. 658, 63-2 USTC ¶ 9662, 12 AFTR2d 5526 (D. Or. 1963)

348 F.2d 175, 65-2 USTC ¶ 9508, 16 AFTR2d 5022 (9th Cir. 1965) (rev'g on other grounds and rem'g)

Cristo v. Commissioner

44 T.C.M. 1057, Tax Ct. Mem. Dec. (CCH) 39,326(M), (P-H) ¶ 82,514 (1982)

Crosby v. United States

292 F.Supp. 314, 68-2 USTC ¶ 9571, 22 AFTR2d 5554 (S.D. Miss. 1968)

414 F.2d 822, 69-2 USTC ¶ 9514, 24 AFTR2d 69-5098 (5th Cir. 1969) (aff'g)