This opinion cites 14 cases:

Nicholas v. Commissioner , 70 T.C. 1057 ( 1978 )


Miele v. Commissioner , 72 T.C. 284 ( 1979 )


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


United States v. Harvey Stone , 770 F.2d 842 ( 1985 )


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


Raul Llorente v. Commissioner of Internal Revenue , 649 F.2d 152 ( 1981 )


Ford Dealers Advertising Fund, Inc., Jacksonville Division v. Commissioner of Internal Revenue , 456 F.2d 255 ( 1972 )


Healy v. Commissioner , 73 S. Ct. 671 ( 1953 )


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


Weimerskirch v. Commissioner , 67 T.C. 672 ( 1977 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Parks v. Commissioner , 94 T.C. 654 ( 1990 )