Pillar 7
Tax case law library
The case-law pillar is live with case briefs, holdings, reasoning summaries, and direct links to official opinions.
Public cases
5
Seed countries
1
Target scale
20,000+
Browse by court
United States · Supreme Court · 1991
Cottage Savings Association v. Commissioner
499 U.S. 554 (1991)
A loss is realized when exchanged properties are materially different, even if they are economically similar in broad market terms.
United States · Supreme Court · 1987
Commissioner v. Groetzinger
480 U.S. 23 (1987)
A taxpayer who pursued gambling full time, regularly, and for livelihood was engaged in a trade or business.
United States · Supreme Court · 1943
Moline Properties, Inc. v. Commissioner
319 U.S. 436 (1943)
A corporation remains a separate taxable entity when it was formed for a business purpose or actually carried on business activity.
United States · Supreme Court · 1941
Higgins v. Commissioner
312 U.S. 212 (1941)
Managing one's own investments, even extensively, did not amount to carrying on a trade or business for the deduction sought.
United States · Supreme Court · 1940
Deputy v. du Pont
308 U.S. 488 (1940)
The claimed expenditures were not deductible as ordinary and necessary business expenses of the taxpayer's own business.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.