This opinion cites 12 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


United States v. Daniel Wesley Harris ( 1964 )


New Colonial Ice Co. v. Helvering ( 1934 )


Wheeler v. Commissioner ( 2008 )


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


Indopco, Inc. v. Commissioner ( 1992 )


Austin Clapp, Gloria Clapp, Stuart P. Clapp, and Virginia M. Clapp v. Commissioner of Internal Revenue ( 1963 )


Hughes v. Commissioner ( 1975 )


Clapp v. Commissioner ( 1961 )


Roberts v. Commissioner ( 1974 )


Heyn v. Commissioner ( 1966 )


Vanicek v. Commissioner ( 1985 )