This opinion cites 11 cases:

Coupe v. Comm'r , 52 T.C. 394 ( 1969 )


WD Haden Co. v. Commissioner of Internal Revenue , 165 F.2d 588 ( 1948 )


T. J. Starker v. United States , 602 F.2d 1341 ( 1979 )


Franklin B. Biggs v. Commissioner of Internal Revenue , 632 F.2d 1171 ( 1980 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Bell Lines, Inc. v. United States , 480 F.2d 710 ( 1973 )


gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )


Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )


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


June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States , 385 F.2d 238 ( 1967 )