This opinion cites 13 cases:

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


Malinowski v. Commissioner , 71 T.C. 1120 ( 1979 )


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


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


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


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


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


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


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


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


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


Dwyer v. Commissioner , 106 T.C. 337 ( 1996 )