This opinion cites 16 cases:

Smith v. Commissioner , 275 F.3d 912 ( 2001 )


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


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


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


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


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


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


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


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


Smith v. Commissioner , 114 T.C. 489 ( 2000 )


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


Miller v. Commissioner , 114 T.C. 184 ( 2000 )


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


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


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


Hamacher v. Commissioner , 94 T.C. 348 ( 1990 )