This opinion cites 45 cases:

Commissioner v. Groetzinger ( 1987 )


Fasken v. Commissioner ( 1979 )


Samuel Pollack and Annie Pollack v. Commissioner of Internal Revenue ( 1968 )


Luna v. Commissioner ( 1964 )


Allen v. Commissioner ( 1979 )


Frazell v. Commissioner ( 1987 )


Cox v. Commissioner ( 1995 )


Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue ( 1987 )


Helvering v. Hammel ( 1941 )


Joseph L. Friedman v. Commissioner of Internal Revenue ( 1970 )


Jerry S. Payne v. Commissioner of Internal Revenue ( 2000 )


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


Indopco, Inc. v. Commissioner ( 1992 )


Tokarski v. Commissioner ( 1986 )


Nathan Fleischer v. Commissioner of Internal Revenue ( 1968 )


2925 Briarpark, Ltd. v. Commissioner ( 1999 )


Suburban Realty Company v. United States ( 1980 )


United States v. Don Dixon ( 1983 )


John D. Byram and Sally A. Byram v. Commissioner of Internal Revenue ( 1977 )


Osteen v. Comr. of IRS ( 1995 )