This opinion cites 17 cases:

Schroeder v. Commissioner ( 1963 )


Professional & Executive Leasing v. Commissioner ( 1987 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


Carol I. Stiner and Lewis G. Stiner v. United States ( 1975 )


Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service ( 1988 )


Indopco, Inc. v. Commissioner ( 1992 )


William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Matthews v. Commissioner ( 1989 )


Fred W. Amend Co. v. Commissioner of Internal Revenue ( 1971 )


Nationwide Mutual Insurance v. Darden ( 1992 )


Welch v. Helvering ( 1933 )


William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue ( 1981 )


David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal Revenue ( 1990 )


United States v. Silk ( 1947 )


Donnelly v. Commissioner ( 1957 )


Sanford v. Commissioner ( 1968 )


Vanicek v. Commissioner ( 1985 )