This opinion cites 10 cases:

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


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


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


Shea v. Commissioner , 112 T.C. 183 ( 1999 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue Service , 939 F.2d 874 ( 1991 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )