This opinion cites 25 cases:

Alexander v. Comm'r , 95 T.C. 467 ( 1990 )


Fernandez v. Commissioner , 114 T.C. 324 ( 2000 )


Porter v. Comm'r , 130 T.C. 115 ( 2008 )


Wilmington Trust Co. v. Helvering , 62 S. Ct. 984 ( 1942 )


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


Ewing v. Comm'r , 122 T.C. 32 ( 2004 )


Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue , 439 F.3d 1009 ( 2006 )


Fred M. Archer and Evie B. Archer v. Commissioner of Internal Revenue , 227 F.2d 270 ( 1955 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Jonson v. Comm'r , 118 T.C. 106 ( 2002 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Jonson v. Commissioner , 353 F.3d 1181 ( 2003 )


Quock Ting v. United States , 11 S. Ct. 733 ( 1891 )


Gallick v. Baltimore & Ohio Railroad , 83 S. Ct. 659 ( 1963 )


Golsen v. Commissioner , 54 T.C. 742 ( 1970 )


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


Billings v. Comm'r , 127 T.C. 7 ( 2006 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United States , 330 F.2d 119 ( 1964 )