This opinion cites 19 cases:

Podems v. Commissioner , 24 T.C. 21 ( 1955 )


Olive v. Commissioner , 139 T.C. 19 ( 2012 )


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


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


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


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


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


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


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


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )


William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


Metra Chem Corp. v. Commissioner , 88 T.C. 654 ( 1987 )


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


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


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