This opinion cites 21 cases:

john-alford-theo-v-anderson-robert-g-brown-norman-cross-jr-jg , 800 F.2d 987 ( 1986 )


Kluger v. Commissioner , 83 T.C. 309 ( 1984 )


Katz v. Commissioner , 115 T.C. 329 ( 2000 )


Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United States , 961 F.2d 1 ( 1992 )


John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. 210 ( 2013 )


Lunsford v. Comm'r , 117 T.C. 159 ( 2001 )


Wadleigh v. Commissioner , 134 T.C. 280 ( 2010 )


Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )


Virgil B. Elings v. Commissioner of Internal Revenue , 324 F.3d 1110 ( 2003 )


William E. Gatlin and Marilyn B. Gatlin, and James M. Winge and Willie B. Winge v. Commissioner of Internal Revenue , 754 F.2d 921 ( 1985 )


Commissioner of Internal Revenue v. Forest Glen C. Co. , 98 F.2d 968 ( 1938 )


Richard L. Abrams v. Commissioner of Internal Revenue , 814 F.2d 1356 ( 1987 )


Securities & Exchange Commission v. Chenery Corp. , 332 U.S. 194 ( 1947 )


Smith v. Comm'r , 124 T.C. 36 ( 2005 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


Commissioner of Internal Revenue v. Stewart , 186 F.2d 239 ( 1951 )


Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal Revenue , 787 F.2d 1541 ( 1986 )


Hoyle v. Commissioner , 136 T.C. 463 ( 2011 )


Breman v. Commissioner , 66 T.C. 61 ( 1976 )


Kellogg v. Commissioner , 88 T.C. 167 ( 1987 )