This opinion cites 10 cases:

Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )


Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue , 443 F.2d 29 ( 1971 )


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


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


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


Weiszmann v. Commissioner , 52 T.C. 1106 ( 1969 )


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Weiler v. Commissioner , 54 T.C. 398 ( 1970 )


Bodley v. Commissioner , 56 T.C. 1357 ( 1971 )


Robinson v. Commissioner , 78 T.C. 550 ( 1982 )