This opinion cites 24 cases:

Estate of Pittard v. Commissioner , 69 T.C. 391 ( 1977 )


Pesch v. Commissioner , 78 T.C. 100 ( 1982 )


Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue , 899 F.2d 164 ( 1990 )


Raytheon Production Corp. v. Commissioner of Int. Rev. , 144 F.2d 110 ( 1944 )


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


Milenbach v. Commissioner , 106 T.C. 184 ( 1996 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )


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


Aleksandrs v. Laurins Cathie Laurins v. Commissioner Internal Revenue Service , 889 F.2d 910 ( 1989 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue , 39 F.3d 658 ( 1994 )


Aluminum and Metal Service, Inc. v. Commissioner of Internal Revenue , 358 F.2d 138 ( 1966 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal Revenue , 301 F.2d 51 ( 1962 )


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


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


International Trading Co. v. Commissioner of Internal Revenue , 275 F.2d 578 ( 1960 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


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