This opinion cites 15 cases:

Helvering v. Mitchell ( 1938 )


Miller v. Commissioner ( 1990 )


Winslow v. Commissioner ( 2012 )


Frank Tavano v. Commissioner of Internal Revenue ( 1993 )


Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America ( 1986 )


Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue ( 1958 )


Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue ( 1989 )


Glenn Crain v. Commissioner of Internal Revenue ( 1984 )


Selgas v. Commissioner ( 2007 )


Ruth E. Urban v. Commissioner of Internal Revenue Service ( 1992 )


Robert W. Bradford v. Commissioner of Internal Revenue ( 1986 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue ( 1977 )


Gajewski v. Commissioner ( 1976 )


Tokarski v. Commissioner ( 1986 )


Joseph Solomon v. Commissioner of Internal Revenue ( 1984 )