This opinion cites 11 cases:

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


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


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


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 )


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


Shea v. Commissioner , 112 T.C. 183 ( 1999 )


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


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


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


Wilbert v. Commissioner of Internal Revenue , 553 F.3d 544 ( 2009 )