This opinion cites 10 cases:

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


James M. Rankin Shirley Rankin v. Commissioner of Internal Revenue , 138 F.3d 1286 ( 1998 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


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


Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


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


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


Greenberg's Express, Inc. v. Commissioner , 62 T.C. 324 ( 1974 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )