This opinion cites 12 cases:

Mendes v. Comm'r , 121 T.C. 308 ( 2003 )


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


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


Helvering v. Price , 60 S. Ct. 673 ( 1940 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Weimerskirch v. Commissioner , 67 T.C. 672 ( 1977 )


Brunsting v. Lutsen Mountains Corp. , 601 F.3d 813 ( 2010 )


Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal Revenue , 765 F.2d 643 ( 1985 )


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


Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal Revenue , 994 F.2d 1542 ( 1993 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Greenberg's Express, Inc. v. Commissioner , 62 T.C. 324 ( 1974 )