This opinion cites 14 cases:
Dolan v. Commissioner , 44 T.C. 420 ( 1965 )
Rodney v. Comm'r , 53 T.C. 287 ( 1969 )
Taft v. Helvering , 61 S. Ct. 244 ( 1940 )
Taproot Administrative Services, Inc. v. Commissioner , 679 F.3d 1109 ( 2012 )
Asa E. Calvin and Lois Calvin v. United States , 354 F.2d 202 ( 1965 )
Merlo v. Comm'r , 126 T.C. 205 ( 2006 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )
Skidmore v. Swift & Co. , 65 S. Ct. 161 ( 1944 )
Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United States , 395 F.2d 861 ( 1968 )
Merlo v. Commissioner of Internal Revenue , 492 F.3d 618 ( 2007 )
Robert A. Coerver and Margaret M. Coerver v. Commissioner of Internal Revenue , 297 F.2d 837 ( 1962 )
United States v. Basye , 93 S. Ct. 1080 ( 1973 )
Allen v. Comm'r , 118 T.C. 1 ( 2002 )
