This opinion cites 11 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Theodore C. Bonney v. Commissioner of Internal Revenue ( 1957 )


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


Deputy, Administratrix v. Du Pont ( 1940 )


Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases ( 1957 )


Indopco, Inc. v. Commissioner ( 1992 )


United States v. Boyle ( 1985 )


Wheeler v. Commissioner ( 2008 )


Welch v. Helvering ( 1933 )


Commissioner v. Heininger ( 1943 )


Vanicek v. Commissioner ( 1985 )