This opinion cites 13 cases:

DeCleene v. Commissioner , 115 T.C. 457 ( 2000 )


Alt v. Comm'r , 119 T.C. 306 ( 2002 )


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


Patricia A. Price v. Commissioner of Internal Revenue , 887 F.2d 959 ( 1989 )


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


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


Pullins v. Commissioner , 136 T.C. 432 ( 2011 )


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


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


William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )


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


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )