This opinion cites 13 cases:
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And , 243 F.2d 954 ( 1957 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
John Gatling v. Commissioner of Internal Revenue , 286 F.2d 139 ( 1961 )
Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service , 32 F.3d 94 ( 1994 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )
Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )
Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )
Law v. Commissioner , 84 T.C. 985 ( 1985 )
Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )
HIGBEE v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 438 ( 2001 )
Shea v. Commissioner , 112 T.C. 183 ( 1999 )
