This opinion cites 10 cases:

Bergersen v. Commissioner , 109 F.3d 56 ( 1997 )


Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )


Howard J. Sochurek v. Commissioner of Internal Revenue , 300 F.2d 34 ( 1962 )


Cook v. Tait , 44 S. Ct. 444 ( 1924 )


Zellerbach Paper Co. v. Helvering , 55 S. Ct. 127 ( 1934 )


Lucas v. Pilliod Lumber Co. , 50 S. Ct. 297 ( 1930 )


Huff v. Comm'r , 135 T.C. 222 ( 2010 )


Huff v. Comm'r , 138 T.C. 258 ( 2012 )


Florsheim Brothers Drygoods Co. v. United States , 50 S. Ct. 215 ( 1930 )


Martinez Ex Rel. Morales v. Bynum , 103 S. Ct. 1838 ( 1983 )