This opinion cites 17 cases:

J. H. Baird Publishing Co. v. Commissioner , 39 T.C. 608 ( 1962 )


DeCleene v. Commissioner , 115 T.C. 457 ( 2000 )


DeGroot v. Exchanged Titles, Inc. (In Re Exchanged Titles, Inc.) , 1993 Bankr. LEXIS 1436 ( 1993 )


Koch v. Commissioner , 71 T.C. 54 ( 1978 )


124 Front Street, Inc. v. Commissioner , 65 T.C. 6 ( 1975 )


Grodt & McKay Realty, Inc. v. Commissioner , 77 T.C. 1221 ( 1981 )


Coastal Terminals, Inc. v. United States , 320 F.2d 333 ( 1963 )


T. J. Starker v. United States , 602 F.2d 1341 ( 1979 )


Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )


Franklin B. Biggs v. Commissioner of Internal Revenue , 632 F.2d 1171 ( 1980 )


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


Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


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


Garbis S. Bezdjian and Maida M. Bezdjian v. Commissioner of Internal Revenue Service , 845 F.2d 217 ( 1988 )


June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States , 385 F.2d 238 ( 1967 )


James Alderson, Surviving Husband and Estate of Clarissa E. Alderson, Deceased, James Alderson v. Commissioner of Internal Revenue , 317 F.2d 790 ( 1963 )