This opinion cites 11 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Frank C. Davis, Jr. And Frank C. Davis, Jr., of the Estate of Grace K. Davis v. Commissioner of Internal Revenue , 866 F.2d 852 ( 1989 )


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


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )


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


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


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


King's Court Mobile Home Park, Inc. v. Commissioner , 98 T.C. 511 ( 1992 )