This opinion cites 20 cases:

R. J. Nicoll Co. v. Commissioner , 59 T.C. 37 ( 1972 )


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue , 399 F.2d 603 ( 1968 )


James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue , 853 F.2d 1267 ( 1988 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Estate of Jack A. Benjamin, Deceased, John F. Benjamin, Co-Executor and Alice U. Benjamin v. Commissioner of Internal Revenue , 465 F.2d 982 ( 1972 )


Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue , 425 F.3d 1203 ( 2005 )


Metro Leasing and Development Corporation East Bay Chevrolet Company, a Corporation v. Commissioner of Internal Revenue , 376 F.3d 1015 ( 2004 )


Hoffman Radio Corp. v. Commissioner of Internal Rev. , 177 F.2d 264 ( 1949 )


citrus-valley-estates-inc-v-commissioner-internal-revenue-service , 49 F.3d 1410 ( 1995 )


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


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


Elliotts, Inc. v. Commissioner of Internal Revenue , 716 F.2d 1241 ( 1983 )


American Foundry, a Corporation v. Commissioner of Internal Revenue , 536 F.2d 289 ( 1976 )


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )


Parker v. Commissioner , 86 T.C. 547 ( 1986 )