This opinion cites 25 cases:

Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )


Garth v. Commissioner , 56 T.C. 610 ( 1971 )


Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )


Prabel v. Commissioner , 91 T.C. 1101 ( 1988 )


Ford Motor Co. v. Commissioner , 102 T.C. 87 ( 1994 )


Ansley-Sheppard-Burgess Co. v. Commissioner , 104 T.C. 367 ( 1995 )


Hachette Usa, Inc., as Successor to Hachette Publications, Inc., and Curtis Circulation Co., Subsidiary v. Commissioner of Internal Revenue , 87 F.3d 43 ( 1996 )


St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross , 643 F.2d 1219 ( 1981 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Trans City Life Ins. Co. v. Commissioner , 106 T.C. 274 ( 1996 )


Wilkinson-Beane, Inc. v. Commissioner of Internal Revenue , 420 F.2d 352 ( 1970 )


Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal Revenue , 536 F.2d 874 ( 1976 )


Commissioner v. Hansen , 79 S. Ct. 1270 ( 1959 )


Rlc Industries Co. And Subsidiaries, Successor to Roseburg Lumber Co. And Subsidiaries v. Commissioner of Internal Revenue Service , 58 F.3d 413 ( 1995 )


Lucas v. American Code Co. , 50 S. Ct. 202 ( 1930 )


Photo-Sonics, Inc. v. Commissioner , 42 T.C. 926 ( 1964 )


Auburn Packing Co. v. Commissioner , 60 T.C. 794 ( 1973 )


American Automobile Assn. v. United States , 81 S. Ct. 1727 ( 1961 )


Schulde v. Commissioner , 83 S. Ct. 601 ( 1963 )


Brown v. Helvering , 54 S. Ct. 356 ( 1934 )