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 )