This opinion cites 13 cases:

Chao v. Commissioner , 92 T.C. 1141 ( 1989 )


Russo v. Commissioner , 98 T.C. 28 ( 1992 )


Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue Service , 859 F.2d 115 ( 1988 )


Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue , 113 F.3d 670 ( 1997 )


Senate Realty Corporation v. Commissioner of Internal Revenue , 511 F.2d 929 ( 1975 )


Charles W. Stickler, Jr., and Nellie M. L. Stickler v. Commissioner of Internal Revenue , 464 F.2d 368 ( 1972 )


Helvering v. Northern Coal Co. , 293 U.S. 191 ( 1934 )


Peter Billingsley v. Commissioner of the Internal Revenue Service , 868 F.2d 1081 ( 1989 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1132 ( 1993 )


Linda F. Wilson v. Commissioner of Internal Revenue , 500 F.2d 645 ( 1974 )


Spector v. Commissioner , 42 T.C. 110 ( 1964 )


Toscano v. Commissioner , 52 T.C. 295 ( 1969 )


Brannon's of Shawnee, Inc. v. Commissioner , 71 T.C. 108 ( 1978 )