This opinion cites 12 cases:

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


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


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


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


Parks v. Commissioner , 94 T.C. 654 ( 1990 )


Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United States , 335 F.2d 671 ( 1964 )


Roberts v. Commissioner , 62 T.C. 834 ( 1974 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal Revenue , 271 F.2d 44 ( 1959 )