This opinion cites 25 cases:

S. & M. Plumbing Co. v. Commissioner , 55 T.C. 702 ( 1971 )


Resnik v. Commissioner , 66 T.C. 74 ( 1976 )


Madison Gas & Electric Co. v. Commissioner , 72 T.C. 521 ( 1979 )


Mailman v. Commissioner , 91 T.C. 1079 ( 1988 )


Leishman v. Radio Condenser Co. , 167 F.2d 890 ( 1948 )


Johnson v. United States , 632 F. Supp. 172 ( 1986 )


Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue , 113 F.3d 670 ( 1997 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue , 990 F.2d 893 ( 1993 )


ncba/nce v. United States , 843 F. Supp. 655 ( 1993 )


Florence Simmons v. Union News Company, a New York Corporation , 341 F.2d 531 ( 1965 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue , 633 F.2d 512 ( 1980 )


herman-simon-and-ursula-simon-v-commissioner-of-internal-revenue-appeal , 830 F.2d 499 ( 1987 )


August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )


Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue Service , 933 F.2d 757 ( 1991 )


Clement L. Hirsch v. Commissioner of Internal Revenue , 315 F.2d 731 ( 1963 )


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


John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue , 731 F.2d 230 ( 1984 )


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


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