This opinion cites 20 cases:

Helvering v. Mitchell ( 1938 )


Jonathan D. Korshin v. Commissioner of the Internal Revenue Service ( 1996 )


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


Rapco, Inc. v. Commissioner of Internal Revenue ( 1996 )


Emmons v. Commissioner ( 1989 )


Miller v. Commissioner ( 1990 )


Haldane M. Plunkett v. Commissioner of Internal Revenue ( 1972 )


United States v. Boyle ( 1985 )


Kenneth Poy Lee and Chow Joy Lee v. United States ( 1972 )


Jacquelyn Hayman v. Commissioner of Internal Revenue ( 1993 )


Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue ( 1990 )


Spies v. United States ( 1943 )


Welch v. Helvering ( 1933 )


Stephenson v. Commissioner ( 1982 )


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


Philip Friedman, Anna Friedman v. Commissioner of Internal Revenue ( 1995 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States ( 1968 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )


Mecom v. Commissioner ( 1993 )


Petzoldt v. Commissioner ( 1989 )