This opinion cites 13 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Sam C. And Patricia L. Evans v. Commissioner of Internal Revenue , 557 F.2d 1095 ( 1977 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


Shea v. Commissioner , 112 T.C. 183 ( 1999 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Estate of Smith v. Commissioner , 79 T.C. 313 ( 1982 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )