This opinion cites 15 cases:

Schubel v. Commissioner , 77 T.C. 701 ( 1981 )


Menz v. Commissioner , 80 T.C. 1174 ( 1983 )


Hart v. Commissioner of Internal Revenue , 54 F.2d 848 ( 1932 )


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


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


Heyman v. Commissioner , 70 T.C. 482 ( 1978 )


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


Charles H. & Lessie B. Davison v. Commissioner of Internal Revenue , 141 F.3d 403 ( 1998 )


McAdams v. Commissioner of Internal Revenue , 198 F.2d 54 ( 1952 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 631 F.2d 1182 ( 1980 )


james-a-allan-and-eileen-allan-dennis-m-evavold-and-joanne-l-evavold , 856 F.2d 1169 ( 1988 )


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


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )


Hart v. Commissioner , 21 B.T.A. 1001 ( 1930 )


Cleaver v. Commissioner of Internal Revenue , 158 F.2d 342 ( 1946 )