This opinion cites 10 cases:

Mendes v. Comm'r , 121 T.C. 308 ( 2003 )


Robert P. Wilcox v. Commissioner of Internal Revenue , 848 F.2d 1007 ( 1988 )


Carey K. Parker Mary E. Parker v. Commissioner of Internal Revenue , 117 F.3d 785 ( 1997 )


Alton M. Parker, Sr. v. Commissioner of Internal Revenue , 724 F.2d 469 ( 1984 )


Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America , 791 F.2d 68 ( 1986 )


Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )


Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )


Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue , 784 F.2d 1006 ( 1986 )


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


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )