This opinion cites 10 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Peter J. And Penny v. Marcello v. Commissioner of Internal Revenue ( 1967 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue ( 1971 )


Charles Serianni v. Commissioner of Internal Revenue, Josephine M. Serianni v. Commissioner of Internal Revenue ( 1985 )


Jacquelyn Hayman v. Commissioner of Internal Revenue ( 1993 )


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue ( 1992 )


Melvin Williams Mary Williams v. Commissioner of Internal Revenue ( 1993 )


Hadden v. Commissioner of Internal Revenue ( 1931 )


Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal Revenue ( 1985 )


Helvering v. Clifford ( 1940 )