This opinion cites 14 cases:

Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )


Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Frazell v. Commissioner , 88 T.C. 1405 ( 1987 )


Zaentz v. Commissioner , 90 T.C. 753 ( 1988 )


Dynamic Energy, Inc. v. Commissioner , 98 T.C. 48 ( 1992 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Joan S. Schatten v. United States , 746 F.2d 319 ( 1984 )


Merrill N. Bradley and John R. Murray v. United States , 730 F.2d 718 ( 1984 )


Hensel Phelps Construction Company, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-Appellant , 703 F.2d 485 ( 1983 )


Bernard D. Spector v. Commissioner of Internal Revenue , 641 F.2d 376 ( 1981 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )