This opinion cites 11 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Prabel v. Commissioner , 91 T.C. 1101 ( 1988 )


M. G. STOLLER, Magdalene Stoller, Kenneth M. Stoller and Ellsworth J. Stoller v. the UNITED STATES , 320 F.2d 340 ( 1963 )


john-j-harden-v-commissioner-of-internal-revenue-frances-hale-harden-v , 223 F.2d 418 ( 1955 )


Ford Motor Co. v. Commissioner , 102 T.C. 87 ( 1994 )


Ansley-Sheppard-Burgess Co. v. Commissioner , 104 T.C. 367 ( 1995 )


Asphalt Products Co., Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 796 F.2d 843 ( 1986 )


Bruce A. And Marianne S. Prabel v. Commissioner of Internal Revenue , 882 F.2d 820 ( 1989 )


Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )


Harden v. Commissioner , 21 T.C. 781 ( 1954 )


Commissioner v. Asphalt Products Co. , 107 S. Ct. 2275 ( 1987 )