This opinion cites 14 cases:

Helvering v. Mitchell ( 1938 )


Switzer v. Commissioner ( 1953 )


Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue ( 1990 )


Condor Merritt v. Commissioner of Internal Revenue ( 1962 )


Beaver v. Commissioner ( 1970 )


Stephenson v. Commissioner ( 1982 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue ( 1986 )


Joseph Solomon v. Commissioner of Internal Revenue ( 1984 )


John L. Stephenson v. Commissioner of Internal Revenue ( 1984 )


Robert W. Bradford v. Commissioner of Internal Revenue ( 1986 )


Spies v. United States ( 1943 )


Gajewski v. Commissioner ( 1976 )


Petzoldt v. Commissioner ( 1989 )


Parks v. Commissioner ( 1990 )