This opinion cites 9 cases:

Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


International Trading Co. v. Commissioner of Internal Revenue , 275 F.2d 578 ( 1960 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )


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


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )