This opinion cites 15 cases:

Yeomans v. Commissioner ( 1958 )


Daly v. Commissioner ( 1979 )


Frank L. Laport v. Commissioner of Internal Revenue ( 1982 )


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue ( 1981 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


Peurifoy v. Commissioner ( 1958 )


New Colonial Ice Co. v. Helvering ( 1934 )


A. J. Industries, Inc. v. United States ( 1974 )


Wilbert v. Commissioner of Internal Revenue ( 2009 )


William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Soterios and Catharine Hantzis v. Commissioner of Internal Revenue ( 1981 )


Frank J. Hradesky v. Commissioner of Internal Revenue ( 1976 )


Sanford v. Commissioner ( 1968 )


Vanicek v. Commissioner ( 1985 )


John C. Echols and Deanna O. Echols v. Commissioner of Internal Revenue ( 1991 )