This opinion cites 11 cases:

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


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


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


Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke v. Commissioner of Internal Revenue , 46 F.3d 760 ( 1995 )


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


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


Olive v. Comm'r , 139 T.C. 19 ( 2012 )


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )


Winter v. Comm'r , 135 T.C. 238 ( 2010 )


Metra Chem Corp. v. Commissioner , 88 T.C. 654 ( 1987 )


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