This opinion cites 12 cases:

Podems v. Commissioner , 24 T.C. 21 ( 1955 )


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


Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )


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 )


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


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


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Lucas v. Commissioner , 79 T.C. 1 ( 1982 )