This opinion cites 9 cases:

Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


Olga K. Audano and B. Randol Hardwick v. United States , 428 F.2d 251 ( 1970 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )


Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 )


Brown Printing Company v. Commissioner of Internal Revenue , 255 F.2d 436 ( 1958 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of , 796 F.2d 116 ( 1986 )