This opinion cites 10 cases:

Morrison v. Commissioner , 71 T.C. 683 ( 1979 )


Hilborn v. Commissioner , 85 T.C. 677 ( 1985 )


Browning v. Commissioner , 109 T.C. 303 ( 1997 )


John H. Lary, Jr., and Sherry S. Lary v. United States , 787 F.2d 1538 ( 1986 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


Olson v. United States , 54 S. Ct. 704 ( 1934 )


Symington v. Commissioner , 87 T.C. 892 ( 1986 )


Stanley Works v. Commissioner , 87 T.C. 389 ( 1986 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue , 325 F.2d 934 ( 1963 )