This opinion cites 14 cases:

Middleton v. Commissioner , 77 T.C. 310 ( 1981 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Helvering v. Hammel , 61 S. Ct. 368 ( 1941 )


L&c Springs Associates, Century Capital Corporation, and Tax Matters Partner v. Commissioner of Internal Revenue , 188 F.3d 866 ( 1999 )


Helvering v. Gordon , 134 F.2d 685 ( 1943 )


Commissioner of Internal Revenue v. Green , 126 F.2d 70 ( 1942 )


Milledge L. Middleton and Estate of Leone S. Middleton, Deceased, Milledge L. Middleton v. Commissioner of Internal Revenue , 693 F.2d 124 ( 1982 )


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


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


Green v. Commissioner , 507 F.3d 857 ( 2007 )


Frank L. Laport v. Commissioner of Internal Revenue , 671 F.2d 1028 ( 1982 )


Commissioner of Internal Revenue v. Abramson , 124 F.2d 416 ( 1942 )


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


Proesel v. Commissioner , 77 T.C. 992 ( 1981 )