This opinion cites 14 cases:

Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )


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


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 631 F.2d 1182 ( 1980 )


Yamamoto v. Commissioner of Internal Revenue , 672 F.2d 924 ( 1982 )


Montana v. United States , 99 S. Ct. 970 ( 1979 )


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


Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue , 673 F.2d 1062 ( 1982 )


james-polakof-v-commissioner-of-internal-revenue-roy-c-peterson-v , 820 F.2d 321 ( 1987 )


Eckert v. Burnet , 51 S. Ct. 373 ( 1931 )


Richard S. Heyman and Rosalee A. Heyman, (And) Joseph S. Heyman and Virginia S. Heyman v. Commissioner of Internal Revenue , 652 F.2d 598 ( 1980 )


Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )