This opinion cites 16 cases:

Simon v. Comm'r , 103 T.C. 247 ( 1994 )


Houston Natural Gas Corp. v. Commissioner , 34 B.T.A. 228 ( 1936 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Seven-Up Co. v. Commissioner , 14 T.C. 965 ( 1950 )


Liddle v. Commissioner , 103 T.C. 285 ( 1994 )


Johnson v. Commissioner , 108 T.C. 448 ( 1997 )


Fall River Gas Appliance Company, Inc. v. Commissioner of Internal Revenue , 349 F.2d 515 ( 1965 )


Brian P. Liddle Brenda H. Liddle v. Commissioner of the Internal Revenue Service , 65 F.3d 329 ( 1995 )


Houston Natural Gas Corp. v. Commissioner of Internal Revenue , 90 F.2d 814 ( 1937 )


Helvering v. Clifford , 60 S. Ct. 554 ( 1940 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


United States v. Burke , 112 S. Ct. 1867 ( 1992 )


Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )


Ford Dealers Advertising Fund, Inc., Jacksonville Division v. Commissioner of Internal Revenue , 456 F.2d 255 ( 1972 )


Hertz Corp. v. United States , 80 S. Ct. 1420 ( 1960 )