This opinion cites 10 cases:

Best Lock Corp. v. Commissioner , 31 T.C. 1217 ( 1959 )


Daly v. Commissioner , 72 T.C. 190 ( 1979 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )


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


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