This opinion cites 14 cases:

Yeomans v. Commissioner , 30 T.C. 757 ( 1958 )


Mortrud v. Commissioner , 44 T.C. 208 ( 1965 )


James Donnelly v. Commissioner of Internal Revenue , 262 F.2d 411 ( 1959 )


Carol I. Stiner and Lewis G. Stiner v. United States , 524 F.2d 640 ( 1975 )


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


Chapman v. Commissioner , 48 T.C. 358 ( 1967 )


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


Peter Stemkowski v. Commissioner of Internal Revenue , 690 F.2d 40 ( 1982 )


Fred W. Amend Co. v. Commissioner of Internal Revenue , 454 F.2d 399 ( 1971 )


J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal Revenue , 457 F.2d 369 ( 1972 )


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


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


Donnelly v. Commissioner , 28 T.C. 1278 ( 1957 )


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