This opinion cites 5 cases:

Hilborn v. Commissioner , 85 T.C. 677 ( 1985 )

• United States Tax Court |   Tuesday, November 5, 1985 |   Cited 0 times

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Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )

• Court of Appeals for the Second Circuit |   Monday, March 3, 1930 |   Cited 0 times

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Wolfsen Land & Cattle Co. v. Commissioner , 72 T.C. 1 ( 1979 )

• United States Tax Court |   Monday, April 2, 1979 |   Cited 0 times

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Commissioner v. Simmons , 646 F.3d 6 ( 2011 )

• Court of Appeals for the D.C. Circuit |   Tuesday, June 21, 2011 |   Cited 0 times

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Thrifty Oil Co. & Subsidiaries v. Commissioner , 139 T.C. 198 ( 2012 )

• United States Tax Court |   Thursday, August 30, 2012 |   Cited 0 times

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