Reference, Appendix B
Table of Cases
This table lists the judicial decisions, and the decisions of state tax tribunals, that are cited or discussed in Chapters 1 through 66. References are to the numbered sections of the treatise.
Reviewed by Nicholas A. Henault, Esq. on October 23, 2026. This reference is general information about section 1031, not tax or legal advice for your transaction. Talk to your own tax adviser or attorney before you rely on it.
Prepared by the BlueLion 1031 exchange team
A reference to "ch. 11 intro" is to the unnumbered introduction to Chapter 11. A section is listed wherever a case is named in its text or cited in its notes, whether by full name or by a short form.
Where the treatise cites more than one decision in the same litigation, the decisions appear in a single entry and the references cover all of them. Citations, including subsequent and prior history, follow the form the notes use. A case known by a party other than the first-named party also appears under that name with a cross-reference.
One case is discussed in the text but not cited in a note. The citation for Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc. is taken from the Supreme Court's slip opinion in Loper Bright Enterprises v. Raimondo, which overruled it.
| Case | Sections |
|---|---|
| Alderson v. Commissioner, 317 F.2d 790 (9th Cir. 1963), rev'g 38 T.C. 215 (1962) | 5.1, 5.2, 23.2 |
| Allapattah: see Exxon Mobil Corp. v. Allapattah Servs., Inc. | |
| Barker v. Commissioner, 74 T.C. 555 (1980) | 5.1, 5.5, 11.5 |
| Estate of Bartell v. Commissioner, 147 T.C. 140 (2016) | 6.3, 11.3, 30.5, 30.6, 66.2 |
| Bell Lines, Inc. v. United States, 480 F.2d 710 (4th Cir. 1973) | 9.6, 11.5 |
| Bergford v. Commissioner, 12 F.3d 166 (9th Cir. 1993) | 6.3 |
| Biedenharn Realty Co. v. United States, 526 F.2d 409 (5th Cir. 1976) (en banc) | 13.3, 13.5 |
| Biggs v. Commissioner, 632 F.2d 1171 (5th Cir. 1980), aff'g 69 T.C. 905 (1978) | 5.2, 5.5, 23.2 |
| Bloomington Coca-Cola Bottling Co. v. Commissioner, 189 F.2d 14 (7th Cir. 1951) | 30.1, 31.4 |
| Bolker v. Commissioner, 760 F.2d 1039 (9th Cir. 1985), aff'g 81 T.C. 782 (1983) | 6.1, 12.3, 12.4, 20.2, 20.3, 66.1 |
| Bruun: see Helvering v. Bruun | |
| Bussing v. Commissioner, 88 T.C. 449 (1987) | 6.3 |
| Carlton v. United States, 385 F.2d 238 (5th Cir. 1967) | 5.1, 11.5 |
| Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984) | ch. 11 intro, 11.1, 66.4 |
| Christensen v. Harris County, 529 U.S. 576 (2000) | 11.1, 11.2 |
| CIC Servs., LLC v. IRS, 593 U.S. 209 (2021) | 66.4 |
| Click v. Commissioner, 78 T.C. 225 (1982) | 12.2, 12.4, 12.6, 42.4 |
| Coastal Terminals, Inc. v. United States, 320 F.2d 333 (4th Cir. 1963) | 5.1 |
| Commissioner v. Court Holding Co., 324 U.S. 331 (1945) | 11.5, 66.1 |
| Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) | 1.3 |
| Commissioner v. Gordon, 391 U.S. 83 (1968) | 42.1 |
| Commissioner v. Tufts, 461 U.S. 300 (1983) | 34.3, 51.1 |
| Corner Post, Inc. v. Bd. of Governors of the Fed. Rsrv. Sys., 603 U.S. 799 (2024) | 66.4 |
| Cottage Savings Ass'n v. Commissioner, 499 U.S. 554 (1991) | 1.3, 1.5, 2.3, 62.1, 66.5 |
| Coupe v. Commissioner, 52 T.C. 394 (1969) | 5.1, 5.5 |
| Court Holding Co.: see Commissioner v. Court Holding Co. | |
| Crane v. Commissioner, 331 U.S. 1 (1947) | 34.3 |
| Cumberland Pub. Serv. Co.: see United States v. Cumberland Pub. Serv. Co. | |
| DeCleene v. Commissioner, 115 T.C. 457 (2000) | 6.3, 30.1, 31.4 |
| Eisner v. Macomber, 252 U.S. 189 (1920) | 1.2, 1.3, 66.5 |
| Exxon Mobil Corp. v. Allapattah Servs., Inc., 545 U.S. 546 (2005) | 11.4 |
| Frank Lyon Co. v. United States, 435 U.S. 561 (1978) | 42.2 |
| Garcia v. United States, 469 U.S. 70 (1984) | 11.4 |
| Glenshaw Glass Co.: see Commissioner v. Glenshaw Glass Co. | |
| Goldberg: see State v. Goldberg | |
| Gordon: see Commissioner v. Gordon | |
| Gregory v. Helvering, 293 U.S. 465 (1935) | 11.5, 42.2 |
| Grodt & McKay Realty, Inc. v. Commissioner, 77 T.C. 1221 (1981) | 30.5 |
| Gulfstream Land & Dev. Corp. v. Commissioner, 71 T.C. 587 (1979) | 5.4 |
| Haden: see W.D. Haden Co. v. Commissioner | |
| Helvering v. Bruun, 309 U.S. 461 (1940) | 1.3, 2.2, 66.5 |
| Knetsch v. United States, 364 U.S. 361 (1960) | 42.4 |
| Koch v. Commissioner, 71 T.C. 54 (1978) | 9.6 |
| Long v. Commissioner, 77 T.C. 1045 (1981) | 5.4 |
| Loper Bright Enters. v. Raimondo, 603 U.S. 369 (2024) | 11.1, 66.2, 66.4 |
| Macomber: see Eisner v. Macomber | |
| Magneson v. Commissioner, 753 F.2d 1490 (9th Cir. 1985) | 2.1, 20.3, 66.1 |
| Malat v. Riddell, 383 U.S. 569 (1966) (per curiam) | 13.2 |
| Mayo Found. for Med. Educ. & Rsch. v. United States, 562 U.S. 44 (2011) | 11.1, 66.4 |
| Mercantile Trust Co. of Baltimore v. Commissioner, 32 B.T.A. 82 (1935) | 5.1, 5.5 |
| Estate of Meyer v. Commissioner, 58 T.C. 311 (1972); 503 F.2d 556 (9th Cir. 1974) (per curiam) | 5.4 |
| Appeal of Mitchell, 2018-OTA-210 (Cal. Office of Tax Appeals Aug. 2, 2018) (nonprecedential); 2020-OTA-001 (Cal. Office of Tax Appeals) (nonprecedential) (opinion on petition for rehearing) | 66.1 |
| Moore v. United States, 602 U.S. 572 (2024) | 1.3, 64.5, 66.5 |
| Muskin v. State Dep't of Assessments & Taxation, 422 Md. 544 (2011) | 61.4 |
| Nat'l Muffler Dealers Ass'n v. United States, 440 U.S. 472 (1979) | 11.1 |
| North Central Rental & Leasing, LLC v. United States, 779 F.3d 738 (8th Cir. 2015) | 6.2, 41.4 |
| Ocmulgee Fields, Inc. v. Commissioner, 132 T.C. 105 (2009), aff'd, 613 F.3d 1360 (11th Cir. 2010) | 6.1, 6.2, 11.4, 41.4 |
| Pappas v. Commissioner, 78 T.C. 1078 (1982) | 5.4 |
| Rauenhorst v. Commissioner, 119 T.C. 157 (2002) | 11.2 |
| Redwing Carriers, Inc. v. Tomlinson, 399 F.2d 652 (5th Cir. 1968) | 7.3, 9.6, 11.5 |
| Reesink v. Commissioner, T.C. Memo. 2012-118 | 12.2, 12.5, 12.6 |
| Skidmore v. Swift & Co., 323 U.S. 134 (1944) | 11.1, 66.2 |
| Starker v. United States, 432 F. Supp. 864 (D. Or. 1977); 602 F.2d 1341 (9th Cir. 1979) | 2.2, 2.3, 4.5, ch. 5 intro, 5.1, 5.2, 5.3, 5.5, 6.3, 7.3, 11.3, 11.4, 11.5, 23.3 |
| State v. Goldberg, 437 Md. 191 (2014) | 61.4 |
| Teruya Bros., Ltd. v. Commissioner, 124 T.C. 45 (2005); 580 F.3d 1038 (9th Cir. 2009), cert. denied, 559 U.S. 939 (2010) | 6.1, 6.2, 11.4, 11.5, 41.4 |
| Tufts: see Commissioner v. Tufts | |
| United States v. Cumberland Pub. Serv. Co., 338 U.S. 451 (1950) | 11.5 |
| United States v. Vardine, 305 F.2d 60 (2d Cir. 1962) | 9.6 |
| United States v. Winthrop, 417 F.2d 905 (5th Cir. 1969) | 13.3, 13.5 |
| Vardine: see United States v. Vardine | |
| W.D. Haden Co. v. Commissioner, 165 F.2d 588 (5th Cir. 1948) | 5.1, 5.5 |
| Winthrop: see United States v. Winthrop | |
| Zuber v. Allen, 396 U.S. 168 (1969) | 11.4 |
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