This opinion cites 12 cases:

Cohan v. Commissioner of Internal Revenue ( 1930 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service ( 1989 )


New Colonial Ice Co. v. Helvering ( 1934 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States ( 1957 )


William F. Sanford v. Commissioner of Internal Revenue ( 1969 )


Tokarski v. Commissioner ( 1986 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue ( 1964 )


Gladys T. Geiger v. Commissioner of Internal Revenue ( 1971 )


Sanford v. Commissioner ( 1968 )


Wood v. Commissioner ( 1964 )


Petzoldt v. Commissioner ( 1989 )


Vanicek v. Commissioner ( 1985 )