This opinion cites 18 cases:

Commissioner v. Sunnen ( 1948 )


Don E. Williams Co. v. Commissioner ( 1977 )


Donald A. Peck Judith W. Peck v. Commissioner of Internal Revenue ( 1990 )


Cohan v. Commissioner of Internal Revenue ( 1930 )


Whipple v. Commissioner ( 1963 )


United States v. Generes ( 1972 )


Helvering v. Taylor ( 1935 )


Eckert v. Burnet ( 1931 )


Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue ( 1982 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service ( 1980 )


Yamamoto v. Commissioner of Internal Revenue ( 1982 )


james-polakof-v-commissioner-of-internal-revenue-roy-c-peterson-v ( 1987 )


Welch v. Helvering ( 1933 )


Montana v. United States ( 1979 )


Putnam v. Commissioner ( 1956 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue ( 1984 )


Richard S. Heyman and Rosalee A. Heyman, (And) Joseph S. Heyman and Virginia S. Heyman v. Commissioner of Internal Revenue ( 1980 )


Boehm v. Commissioner ( 1945 )