This opinion cites 13 cases:

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


M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal Revenue , 266 F.2d 374 ( 1959 )


estate-of-ritner-k-walling-deceased-margaret-c-walling-ritner-e , 373 F.2d 190 ( 1967 )


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


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


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


United States v. W. J. Wehrli and Helen B. Wehrli , 400 F.2d 686 ( 1968 )


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


Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal Revenue , 831 F.2d 833 ( 1987 )


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


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


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Keller Street Development Company v. Commissioner of Internal Revenue , 323 F.2d 166 ( 1963 )