This opinion cites 12 cases:

Robinson v. Commissioner , 78 T.C. 550 ( 1982 )


Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )


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


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


Ford v. Commissioner , 56 T.C. 1300 ( 1971 )


Diaz v. Commissioner , 70 T.C. 1067 ( 1978 )


Earl M. Coplon and Mollie M. Coplon v. Commissioner of Internal Revenue , 277 F.2d 534 ( 1960 )


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


John C. Ford v. Commissioner of Internal Revenue , 487 F.2d 1025 ( 1973 )


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


Zenith Radio Corp. v. Hazeltine Research, Inc. , 91 S. Ct. 795 ( 1971 )


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