This opinion cites 15 cases:

Myron Barlow and Arlene Barlow v. Commissioner of Internal Revenue , 301 F.3d 714 ( 2002 )


Law v. Commissioner , 84 T.C. 985 ( 1985 )


Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )


Samuel Pollack and Annie Pollack v. Commissioner of Internal Revenue , 392 F.2d 409 ( 1968 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Laureys v. Commissioner , 92 T.C. 101 ( 1989 )


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


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Brannen v. Commissioner , 78 T.C. 471 ( 1982 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )


ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )


Keeler v. Commissioner , 243 F.3d 1212 ( 2001 )


Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )