This opinion cites 8 cases:

Allen v. Commissioner ( 1979 )


Keanini v. Commissioner ( 1990 )


Diane S. Blodgett v. Commissioner of Internal Revenue ( 2005 )


Welch v. Helvering ( 1933 )


Indopco, Inc. v. Commissioner ( 1992 )


Lucas v. Commissioner ( 1982 )


Commissioner v. Heininger ( 1943 )


Siegel v. Commissioner ( 1982 )