This opinion cites 11 cases:

Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )


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


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


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


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


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


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


Wilbert v. Commissioner of Internal Revenue , 553 F.3d 544 ( 2009 )


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


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