This opinion cites 12 cases:
Lee Eng'g Supply Co. v. Commissioner , 101 T.C. 189 ( 1993 )
Katz v. Commissioner , 115 T.C. 329 ( 2000 )
Landry v. Commissioner , 116 T.C. 60 ( 2001 )
Downing v. Comm'r , 118 T.C. 22 ( 2002 )
Judge v. Commissioner , 88 T.C. 1175 ( 1987 )
Neely v. Commissioner , 115 T.C. 287 ( 2000 )
Valen Manufacturing Company v. United States , 90 F.3d 1190 ( 1996 )
Fran Corp. v. United States , 164 F.3d 814 ( 1999 )
Woodral v. Commissioner , 112 T.C. 19 ( 1999 )
Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And , 243 F.2d 954 ( 1957 )
Bank of West v. Commissioner , 93 T.C. 462 ( 1989 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )