This opinion cites 16 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Prabel v. Commissioner , 91 T.C. 1101 ( 1988 )


Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )


R. Timmis Ware and Catherine K. Ware v. Commissioner of Internal Revenue , 906 F.2d 62 ( 1990 )


Johnson v. Commissioner , 108 T.C. 448 ( 1997 )


rameau-a-johnson-phyllis-a-johnson-thomas-r-herring-karon-s-herring-dfm , 184 F.3d 786 ( 1999 )


Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden , 650 F.2d 1046 ( 1981 )


Commissioner v. Hansen , 79 S. Ct. 1270 ( 1959 )


Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 )


American Automobile Assn. v. United States , 81 S. Ct. 1727 ( 1961 )


Schulde v. Commissioner , 83 S. Ct. 601 ( 1963 )


Bruce A. And Marianne S. Prabel v. Commissioner of Internal Revenue , 882 F.2d 820 ( 1989 )


Pagel, Inc. v. Commissioner of Internal Revenue , 905 F.2d 1190 ( 1990 )


Rca Corporation v. United States , 664 F.2d 881 ( 1981 )


Sears, Roebuck and Co. And Affiliated Corporations, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 972 F.2d 858 ( 1992 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )