This opinion cites 5 cases:

Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )

• Supreme Court of the United States |   Monday, May 16, 1938 |   Cited 0 times

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Belk v. Comm'r , 140 T.C. 1 ( 2013 )

• United States Tax Court |   Monday, January 28, 2013 |   Cited 0 times

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Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )

• Court of Appeals for the Second Circuit |   Monday, June 21, 1976 |   Cited 0 times

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Carroll v. Comm'r , 146 T.C. 196 ( 2016 )

• United States Tax Court |   Wednesday, April 27, 2016 |   Cited 0 times

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Parker v. Commissioner , 86 T.C. 547 ( 1986 )

• United States Tax Court |   Wednesday, April 2, 1986 |   Cited 0 times

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