This opinion cites 14 cases:

Leamy v. Commissioner , 85 T.C. 798 ( 1985 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


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


Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


Stephen Babin Betty Boehm Babin v. Commissioner of Internal Revenue , 23 F.3d 1032 ( 1994 )


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


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


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 )


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


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


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


Walter P. Stricker and Joan M. Stricker v. Commissioner of Internal Revenue , 438 F.2d 1216 ( 1971 )


United States v. Kirby Lumber Co , 52 S. Ct. 4 ( 1931 )