This opinion cites 22 cases:

Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )


Sibla v. Commissioner , 68 T.C. 422 ( 1977 )


San Antonio Independent School District v. Rodriguez , 93 S. Ct. 1278 ( 1973 )


Shapiro v. Thompson , 89 S. Ct. 1322 ( 1969 )


United States v. Maryland Savings-Share Ins. Corp. , 91 S. Ct. 16 ( 1970 )


Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )


James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant , 697 F.2d 46 ( 1982 )


The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )


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


Carmichael v. Southern Coal & Coke Co. , 57 S. Ct. 868 ( 1937 )


Johnson v. Robison , 94 S. Ct. 1160 ( 1974 )


Bolling v. Sharpe , 74 S. Ct. 693 ( 1954 )


Boesel v. Commissioner , 65 T.C. 378 ( 1975 )


Gajewski v. Commissioner , 67 T.C. 181 ( 1976 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


Weiss v. Weiner , 49 S. Ct. 337 ( 1929 )


Blair E. Hildebrand v. Commissioner of Internal Revenue , 683 F.2d 57 ( 1982 )


In Re Jacob R. Ward v. Commissioner of Internal Revenue , 608 F.2d 599 ( 1979 )


Nammack v. Commissioner , 56 T.C. 1379 ( 1971 )


Hellermann v. Commissioner , 77 T.C. 1361 ( 1981 )