This opinion cites 13 cases:

Podems v. Commissioner , 24 T.C. 21 ( 1955 )


Stolk v. Commissioner , 40 T.C. 345 ( 1963 )


Foote v. Commissioner , 67 T.C. 1 ( 1976 )


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


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )


Henry L. Boone and Nancy M. Boone v. United States , 482 F.2d 417 ( 1973 )


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


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


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


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


Lucas v. Commissioner , 79 T.C. 1 ( 1982 )


William C. Stolk and Eve Stolk v. Commissioner of Internal Revenue , 326 F.2d 760 ( 1964 )


Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal Revenue , 274 F.2d 25 ( 1959 )