This opinion cites 11 cases:

Heidt v. Commissioner , 8 T.C. 969 ( 1947 )


Howard v. Commissioner , 9 T.C. 1192 ( 1947 )


Estate of Goldsborough v. Commissioner , 70 T.C. 1077 ( 1978 )


Parrott v. Commissioner , 7 B.T.A. 134 ( 1927 )


Parrott v. Commissioner of Internal Revenue , 30 F.2d 792 ( 1929 )


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


Estate of Young v. Commissioner , 110 T.C. 297 ( 1998 )


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


Parker v. Commissioner , 86 T.C. 547 ( 1986 )


Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE , 170 F.2d 1021 ( 1948 )


Harvey v. United States , 185 F.2d 463 ( 1950 )