This opinion cites 21 cases:

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


Yeomans v. Commissioner , 30 T.C. 757 ( 1958 )


William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue , 335 F.2d 496 ( 1964 )


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


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


Hradesky v. Commissioner , 65 T.C. 87 ( 1975 )


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 )


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


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


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


Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue , 413 F.2d 1047 ( 1969 )


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


Evans v. Commissioner , 48 T.C. 704 ( 1967 )


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


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


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


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


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


Estate of Smith v. Commissioner , 79 T.C. 313 ( 1982 )