This opinion cites 9 cases:

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


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue , 566 F.2d 2 ( 1977 )


John Robinson v. Commissioner of Internal Revenue , 422 F.2d 873 ( 1970 )


Parks v. Commissioner , 94 T.C. 654 ( 1990 )