This opinion cites 10 cases:
Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )
Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue , 687 F.2d 264 ( 1982 )
Eisner v. MacOmber , 40 S. Ct. 189 ( 1920 )
United States v. Robert R. Romero , 640 F.2d 1014 ( 1981 )
Michael A. Broughton v. United States , 632 F.2d 706 ( 1980 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Nelson W. Hayward v. Irl E. Day , 619 F.2d 716 ( 1980 )
Naftel v. Commissioner , 85 T.C. 527 ( 1985 )