This opinion cites 16 cases:

Schulman v. Commissioner , 93 T.C. 623 ( 1989 )


Aguirre v. Comm'r , 117 T.C. 324 ( 2001 )


R. H. Stearns Co. v. United States , 54 S. Ct. 325 ( 1934 )


Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal Revenue , 262 F.2d 727 ( 1958 )


Donald S. Powers v. United States Postal Service , 671 F.2d 1041 ( 1982 )


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


Pierson v. Commissioner , 115 T.C. 576 ( 2000 )


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


Fred M. Waring and Virginia Waring v. Commissioner of Internal Revenue , 412 F.2d 800 ( 1969 )


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


Gaylon L. Harrell v. United States , 13 F.3d 232 ( 1993 )


Gould v. Commissioner , 64 T.C. 132 ( 1975 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


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


J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue Service , 802 F.2d 365 ( 1986 )


Sego v. Commissioner , 114 T.C. 604 ( 2000 )