This opinion cites 18 cases:

Markosian v. Commissioner , 73 T.C. 1235 ( 1980 )


Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )


Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United States , 404 F.2d 1215 ( 1968 )


Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal Revenue , 410 F.2d 313 ( 1969 )


Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue , 714 F.2d 977 ( 1983 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


George L. Schultz and Margaret F. Schultz v. Commissioner of Internal Revenue , 420 F.2d 490 ( 1970 )


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )


Geneva Drive in Theatre, Inc. Las Vegas Theatrical Corp. Concord Theatre Co. v. Commissioner of Internal Revenue , 622 F.2d 995 ( 1980 )


United States v. Karl L. Dahlstrom, R. Bruce Ripley, Hiram E. Conley, David J. Morris, and Gaze Durst , 713 F.2d 1423 ( 1983 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal Revenue , 631 F.2d 642 ( 1980 )


tony-abatti-and-sheila-gruis-formerly-known-as-sheila-abatti-petitioners , 644 F.2d 1385 ( 1981 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


John C. Beck and Kathleen Beck v. Commissioner of Internal Revenue , 678 F.2d 818 ( 1982 )


Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue , 696 F.2d 1232 ( 1983 )


Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue , 322 F.2d 956 ( 1963 )