This opinion cites 10 cases:

Alexander v. Comm'r , 95 T.C. 467 ( 1990 )


Selwyn Operating Corp. v. Commissioner , 11 B.T.A. 593 ( 1928 )


Koufman v. Commissioner , 69 T.C. 473 ( 1977 )


Boyd v. United States , 6 S. Ct. 524 ( 1886 )


Silverthorne Lumber Co. v. United States , 40 S. Ct. 182 ( 1920 )


Stanley H. Klarkowski v. Commissioner of Internal Revenue , 385 F.2d 398 ( 1967 )


Teresa Alvarez, Cross-Appellee v. Simmons Market Research Bureau, Inc. And Jwt Group, Inc., Cross-Appellants , 839 F.2d 930 ( 1988 )


Bull v. United States , 55 S. Ct. 695 ( 1935 )


Marshall Long and Betty C. Long v. Commissioner of Internal Revenue , 660 F.2d 416 ( 1981 )


estate-of-thomas-p-quirk-deceased-gregory-j-quirk-norman-d-rollins , 928 F.2d 751 ( 1991 )