These arguments were ruled invalid in Schiff v. Commissioner.

In Carpenter v. Commissioner, the taxpayer accidentally dropped a diamond ring down the garbage disposal.

As a result, the principles discussed and analyzed in Zarin v. Commissioner are relevant to any taxpayer concerned with those issues.

We're still waiting out the change in Commissioner.

The "binding commitment" test was established in Commissioner v. Gordon.

In Knight v. Commissioner, the question was whether the investment advisory fees incurred by the trust in that case were subject to the 2% floor.

I would be very grateful to you in particular, Commissioner, if we could achieve this together.

This report might be my last in this Parliament and, Commissioner, I am not proud of the result.

On this issue the Presidency took a clear line, supported in particular by the Competition Commissioner.

In short, Commissioner, the issue is this: instead of financing surpluses, we must invest in markets that still operate efficiently.