This opinion cites 13 cases:

Brenner v. Commissioner ( 1974 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States ( 1957 )


William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Deputy, Administratrix v. Du Pont ( 1940 )


Indopco, Inc. v. Commissioner ( 1992 )


New Colonial Ice Co. v. Helvering ( 1934 )


Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal Revenue ( 1973 )


Welch v. Helvering ( 1933 )


Fausner v. Commissioner ( 1973 )


Boyd v. Comm'r ( 2001 )


Sanford v. Commissioner ( 1968 )


Vanicek v. Commissioner ( 1985 )