This opinion cites 15 cases:

J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue , 387 F.2d 451 ( 1967 )


Anchor Coupling Company, Inc. v. United States , 427 F.2d 429 ( 1970 )


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


Thiessen v. Comm'r , 146 T.C. 100 ( 2016 )


H. H. Helgerson and D. F. Helgerson v. United States of America, Frank C. Powell, Jr., and Doris Dae Powell v. United States , 426 F.2d 1293 ( 1970 )


David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue , 905 F.2d 241 ( 1990 )


Redwood Empire Savings & Loan Association v. Commissioner of Internal Revenue , 628 F.2d 516 ( 1980 )


Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Winter v. Comm'r , 135 T.C. 238 ( 2010 )


Bagley v. Commissioner , 8 T.C. 130 ( 1947 )


In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc. , 532 F.2d 1204 ( 1976 )