This opinion cites 27 cases:

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


Diamond v. Commissioner , 56 T.C. 530 ( 1971 )


Sher v. Commissioner , 89 T.C. 79 ( 1987 )


Fla. Country Clubs, Inc. v. Comm'r , 122 T.C. 73 ( 2004 )


Commissioner v. Indianapolis Power & Light Co. , 110 S. Ct. 589 ( 1990 )


Underwood v. Commissioner , 20 B.T.A. 1117 ( 1930 )


De Venney v. Commissioner , 85 T.C. 927 ( 1985 )


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


clair-s-huffman-estate-of-patricia-c-huffman-deceased-clair-s-huffman , 978 F.2d 1139 ( 1992 )


Nalle v. Commissioner , 55 F.3d 189 ( 1995 )


Johnson v. Commissioner , 108 T.C. 448 ( 1997 )


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


rameau-a-johnson-phyllis-a-johnson-thomas-r-herring-karon-s-herring-dfm , 184 F.3d 786 ( 1999 )


Sol Diamond and Muriel Diamond v. Commissioner of Internal Revenue , 492 F.2d 286 ( 1974 )


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


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


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


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


Frank E. & Mildred E. Rickel v. Commissioner of Internal Revenue , 106 A.L.R. Fed. 301 ( 1990 )