This opinion cites 11 cases:

Allen v. Commissioner , 72 T.C. 28 ( 1979 )


Keanini v. Commissioner , 94 T.C. 41 ( 1990 )


Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service , 32 F.3d 94 ( 1994 )


John S. Evans and Sue A. Evans v. Commissioner of Internal Revenue , 908 F.2d 369 ( 1990 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


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


Golsen v. Commissioner , 54 T.C. 742 ( 1970 )


Kurzet v. Commissioner , 222 F.3d 830 ( 2000 )


Brannen v. Commissioner , 78 T.C. 471 ( 1982 )


gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )