This opinion cites 9 cases:

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


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


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


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


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


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


William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue , 283 F.2d 865 ( 1960 )


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


Fausner v. Commissioner , 93 S. Ct. 2820 ( 1973 )