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 )