This opinion cites 15 cases:

Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Daly v. Commissioner , 72 T.C. 190 ( 1979 )


Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )


Bixler v. Commissioner , 5 B.T.A. 1181 ( 1927 )


Leamy v. Commissioner , 85 T.C. 798 ( 1985 )


A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal Revenue , 629 F.2d 1071 ( 1980 )


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )


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


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal Revenue , 752 F.2d 337 ( 1985 )


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 )


Ludwig H. Brandl v. Commissioner of Internal Revenue , 513 F.2d 697 ( 1975 )


George Harvey James v. United States , 308 F.2d 204 ( 1962 )