This opinion cites 16 cases:

Halle v. Commissioner , 7 T.C. 245 ( 1946 )


Rose v. Commissioner , 55 T.C. 28 ( 1970 )


Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


Minahan v. Commissioner , 88 T.C. 492 ( 1987 )


Sher v. Commissioner , 89 T.C. 79 ( 1987 )


De Venney v. Commissioner , 85 T.C. 927 ( 1985 )


Nalle v. Commissioner , 55 F.3d 189 ( 1995 )


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


Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue , 931 F.2d 1044 ( 1991 )


Rudolph L. Bertolino v. Commissioner Internal Revenue Service , 930 F.2d 759 ( 1991 )


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


clair-s-huffman-estate-of-patricia-c-huffman-deceased-clair-s-huffman , 978 F.2d 1139 ( 1992 )


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


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


Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal Revenue , 861 F.2d 131 ( 1988 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )