This opinion cites 16 cases:

Jack Haber and Doris Haber v. Commissioner of Internal Revenue , 422 F.2d 198 ( 1970 )


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


Franklin E. Erickson and Helen A. Erickson, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent , 598 F.2d 525 ( 1979 )


William H. And Avilda L. Edwards v. Commissioner of Internal Revenue , 680 F.2d 1268 ( 1982 )


Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal Revenue , 368 F.2d 439 ( 1966 )


Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )


Charles H. Carter and Virgie Ann Carter v. Commissioner of Internal Revenue , 645 F.2d 784 ( 1981 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


palo-alto-town-country-village-inc-town-country-construction-co , 565 F.2d 1388 ( 1977 )


american-properties-inc-and-the-estate-of-stanley-s-sayres-deceased , 262 F.2d 150 ( 1958 )


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


Commissioner v. Idaho Power Co. , 94 S. Ct. 2757 ( 1974 )


Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


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


Weimerskirch v. Commissioner , 67 T.C. 672 ( 1977 )


Shea v. Commissioner , 112 T.C. 183 ( 1999 )