This opinion cites 50 cases:

Helvering v. Mitchell , 58 S. Ct. 630 ( 1938 )


Haggard v. Commissioner , 24 T.C. 1124 ( 1955 )


Woolard v. Commissioner , 47 T.C. 274 ( 1966 )


Clodfelter v. Commissioner , 48 T.C. 694 ( 1967 )


Schroeder v. Commissioner , 40 T.C. 30 ( 1963 )


Stolk v. Commissioner , 40 T.C. 345 ( 1963 )


Curtis B. Perry Laura L. Perry v. Commissioner of Internal Revenue , 91 F.3d 82 ( 1996 )


Commissioner v. Indianapolis Power & Light Co. , 110 S. Ct. 589 ( 1990 )


Grodt & McKay Realty, Inc. v. Commissioner , 77 T.C. 1221 ( 1981 )


124 Front Street, Inc. v. Commissioner , 65 T.C. 6 ( 1975 )


Deyoe v. Commissioner , 66 T.C. 904 ( 1976 )


Baird v. Commissioner , 68 T.C. 115 ( 1977 )


Wayne Bolt & Nut Co. v. Commissioner , 93 T.C. 500 ( 1989 )


Estate of Bowers v. Commissioner , 94 T.C. 582 ( 1990 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )


Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue , 774 F.2d 932 ( 1985 )


Commissioner of Internal Revenue v. Dill Company , 294 F.2d 291 ( 1961 )


Gordon's Estate v. Commissioner of Internal Revenue , 201 F.2d 171 ( 1952 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


James v. United States , 81 S. Ct. 1052 ( 1961 )