This opinion cites 10 cases:

Ocmulgee Fields, Inc. v. Comm'r , 132 T.C. 105 ( 2009 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Fred E. Hudspeth v. Commissioner of Internal Revenue Service , 914 F.2d 1207 ( 1990 )


HIGBEE v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 438 ( 2001 )


Rolfs v. Commissioner , 668 F.3d 888 ( 2012 )


Elliott v. Commissioner , 40 T.C. 304 ( 1963 )


Home Mutual Insurance Company, Cross v. Commissioner of Internal Revenue, Cross , 639 F.2d 333 ( 1980 )


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


Edgar v. Commissioner , 56 T.C. 717 ( 1971 )