This opinion cites 6 cases:

Olive v. Commissioner , 139 T.C. 19 ( 2012 )

• United States Tax Court |   Thursday, August 2, 2012 |   Cited 0 times

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Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )

• United States Tax Court |   Monday, July 14, 1986 |   Cited 0 times

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Rolfs v. Commissioner , 668 F.3d 888 ( 2012 )

• Court of Appeals for the Seventh Circuit |   Wednesday, February 8, 2012 |   Cited 0 times

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Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )

• Court of Appeals for the Ninth Circuit |   Monday, December 10, 2007 |   Cited 0 times

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Shea v. Commissioner , 112 T.C. 183 ( 1999 )

• United States Tax Court |   Thursday, April 1, 1999 |   Cited 0 times

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

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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