This opinion cites 11 cases:

William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


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


William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue , 335 F.2d 496 ( 1964 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


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


Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


Shea v. Commissioner , 112 T.C. 183 ( 1999 )