This opinion cites 15 cases:

Yeomans v. Commissioner , 30 T.C. 757 ( 1958 )


Daly v. Commissioner , 72 T.C. 190 ( 1979 )


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


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


Frank L. Laport v. Commissioner of Internal Revenue , 671 F.2d 1028 ( 1982 )


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


A. J. Industries, Inc. v. United States , 503 F.2d 660 ( 1974 )


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


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )


Wilbert v. Commissioner of Internal Revenue , 553 F.3d 544 ( 2009 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


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


John C. Echols and Deanna O. Echols v. Commissioner of Internal Revenue , 935 F.2d 703 ( 1991 )