This opinion cites 27 cases:

Frank v. Commissioner , 20 T.C. 511 ( 1953 )


Tucker v. Commissioner , 55 T.C. 783 ( 1971 )


Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Daly v. Commissioner , 72 T.C. 190 ( 1979 )


Lindsay v. Commissioner , 34 B.T.A. 840 ( 1936 )


Coburn v. Commissioner of Internal Revenue , 138 F.2d 763 ( 1943 )


Wallace v. Commissioner of Internal Revenue , 144 F.2d 407 ( 1944 )


Barnhill v. Commissioner of Internal Revenue , 148 F.2d 913 ( 1945 )


United States v. Elmire L. Le Blanc , 278 F.2d 571 ( 1960 )


Robert F. Six and Ethel Merman Six, Plaintifffs-Appellants v. United States , 450 F.2d 66 ( 1971 )


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


Morton L. E. Chwalow and Esther L. Chwalow v. Commissioner of Internal Revenue , 470 F.2d 475 ( 1972 )


Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue , 321 F.2d 504 ( 1963 )


George Montgomery and J. W. Montgomery v. Commissioner of Internal Revenue , 532 F.2d 1088 ( 1976 )


Hammond v. Commissioner of Internal Revenue , 213 F.2d 43 ( 1954 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Earl Curtis v. Commissioner of Internal Revenue , 449 F.2d 225 ( 1971 )


John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue , 283 F.2d 491 ( 1960 )


Commissioner of Internal Revenue v. Peter F. Janss , 260 F.2d 99 ( 1958 )