This opinion cites 10 cases:
Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Allen v. Commissioner , 92 T.C. 1 ( 1989 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )
United States v. Gilmore , 83 S. Ct. 623 ( 1963 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Clement L. Hirsch v. Commissioner of Internal Revenue , 315 F.2d 731 ( 1963 )
James E. And Barbara Wittstruck v. Commissioner of Internal Revenue , 645 F.2d 618 ( 1981 )
independent-electric-supply-inc-v-commissioner-of-internal-revenue , 781 F.2d 724 ( 1986 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
