This opinion cites 44 cases:

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


george-c-clapp-jr-margaret-clapp-life-health-services-double-d-donuts , 875 F.2d 1396 ( 1989 )


Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )


Rosano v. Commissioner , 46 T.C. 681 ( 1966 )


American Sav. Bank v. Commissioner , 56 T.C. 828 ( 1971 )


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


Johnson v. Commissioner , 78 T.C. 882 ( 1982 )


Keller v. Commissioner , 77 T.C. 1014 ( 1981 )


Schad v. Commissioner , 87 T.C. 609 ( 1986 )


Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )


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


Corliss v. Bowers , 50 S. Ct. 336 ( 1930 )


Daniel F. Keller and Marilyn F. Keller v. Commissioner of Internal Revenue , 723 F.2d 58 ( 1983 )


Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue , 774 F.2d 932 ( 1985 )


Haag v. Commissioner , 88 T.C. 604 ( 1987 )


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


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


Leavell v. Commissioner , 104 T.C. 140 ( 1995 )


Arthur Sorin and Henrietta A. Sorin v. Commissioner of Internal Revenue , 271 F.2d 741 ( 1959 )


Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )