This opinion cites 23 cases:

Halle v. Commissioner , 7 T.C. 245 ( 1946 )


Michaels v. Commissioner , 53 T.C. 269 ( 1969 )


Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Daly v. Commissioner , 72 T.C. 190 ( 1979 )


Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )


Allen v. Commissioner , 92 T.C. 1 ( 1989 )


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


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


Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )


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


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


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


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


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


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


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


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


Billy J. Neal and Judith A. Neal v. Commissioner of Internal Revenue , 681 F.2d 1157 ( 1982 )