This opinion cites 19 cases:

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


Nat Harrison Assoc., Inc. v. Commissioner , 42 T.C. 601 ( 1964 )


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


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


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


Thompson v. Commissioner , 9 B.T.A. 1342 ( 1928 )


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


donald-l-wilkerson-mary-a-wilkerson-nick-l-lusich-jacqueline-e , 655 F.2d 980 ( 1981 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


Helvering v. Price , 60 S. Ct. 673 ( 1940 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


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


Crown v. Commissioner , 77 T.C. 582 ( 1981 )


Lovejoy v. Commissioner , 18 B.T.A. 1179 ( 1930 )


Ulysses G. Trivett, Jr. And Violet W. Trivett v. Commissioner of Internal Revenue , 611 F.2d 655 ( 1979 )


Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )


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 )


Estate of Hilda Ashman v. Commissioner of Internal Revenue , 231 F.3d 541 ( 2000 )