This opinion cites 11 cases:

Halle v. Commissioner , 7 T.C. 245 ( 1946 )


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


Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


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


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


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


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


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


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


Roberts v. Commissioner , 62 T.C. 834 ( 1974 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )