This opinion cites 13 cases:

Yeomans v. Commissioner , 30 T.C. 757 ( 1958 )


Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )


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


Estate of Albert D. Phillips, Deceased, Viola T. Chartrand, Formerly Viola T. Phillips, Administratrix v. Commissioner of Internal Revenue , 246 F.2d 209 ( 1957 )


Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States , 608 F.2d 1269 ( 1979 )


Raymond K. Yeates and Donna C. Yeates v. Commissioner of Internal Revenue , 873 F.2d 1159 ( 1989 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )


John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue , 283 F.2d 491 ( 1960 )


Walter P. Stricker and Joan M. Stricker v. Commissioner of Internal Revenue , 438 F.2d 1216 ( 1971 )


Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue , 411 F.2d 537 ( 1969 )