This opinion cites 21 cases:

Allen v. Commissioner , 92 T.C. 1 ( 1989 )


Cloud v. Commissioner , 97 T.C. 613 ( 1991 )


Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )


Van Dusen v. Commissioner , 136 T.C. 515 ( 2011 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


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


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )


Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )


Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue , 681 F.2d 678 ( 1982 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Gould v. Commissioner , 64 T.C. 132 ( 1975 )


Lucas v. Commissioner , 79 T.C. 1 ( 1982 )