This opinion cites 17 cases:

Cupp v. Commissioner , 65 T.C. 68 ( 1975 )


Schad v. Commissioner , 87 T.C. 609 ( 1986 )


Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal Revenue , 910 F.2d 1374 ( 1990 )


Carey K. Parker Mary E. Parker v. Commissioner of Internal Revenue , 117 F.3d 785 ( 1997 )


William H. Zuhone, Jr. And Audra M. Zuhone v. Commissioner of Internal Revenue , 883 F.2d 1317 ( 1989 )


Orris C. Ruth v. United States , 823 F.2d 1091 ( 1987 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


James A. Pittman v. Commissioner of Internal Revenue , 100 F.3d 1308 ( 1996 )


Raul Llorente v. Commissioner of Internal Revenue , 649 F.2d 152 ( 1981 )


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


United States v. Janis , 96 S. Ct. 3021 ( 1976 )


Greenberg's Express, Inc. v. Commissioner , 62 T.C. 324 ( 1974 )


Llorente v. Commissioner , 74 T.C. 260 ( 1980 )


Eric A. Pollard v. Commissioner of Internal Revenue Service , 786 F.2d 1063 ( 1986 )


pano-anastasato-and-janice-anastasato-v-commissioner-of-internal-revenue , 794 F.2d 884 ( 1986 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )