This opinion cites 13 cases:

Hotel Equities Corp. v. Commissioner , 65 T.C. 528 ( 1975 )


Penn-Dixie Steel Corp. v. Commissioner , 69 T.C. 837 ( 1978 )


United States v. Lombardo , 36 S. Ct. 508 ( 1916 )


Pace Oil Co. v. Commissioner , 73 T.C. 249 ( 1979 )


Kluger v. Commissioner , 83 T.C. 309 ( 1984 )


John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. 210 ( 2013 )


Hotel Equities Corporation v. Commissioner of Internal Revenue , 546 F.2d 725 ( 1976 )


Louisiana Naval Stores, Inc. v. Commissioner , 18 B.T.A. 533 ( 1929 )


Wise Guys Holdings, LLC v. Comm'r , 140 T.C. 193 ( 2013 )


Bedrosian v. Comm'r , 143 T.C. 83 ( 2014 )


Medeiros v. Commissioner , 77 T.C. 1255 ( 1981 )


Breman v. Commissioner , 66 T.C. 61 ( 1976 )


Naftel v. Commissioner , 85 T.C. 527 ( 1985 )