This opinion cites 13 cases:

Heuer v. Commissioner , 32 T.C. 947 ( 1959 )


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


William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue , 335 F.2d 496 ( 1964 )


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


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


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


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


Lucas v. Commissioner , 79 T.C. 1 ( 1982 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue , 283 F.2d 865 ( 1960 )