This opinion cites 11 cases:

Levenson & Klein, Inc. v. Commissioner , 67 T.C. 694 ( 1977 )


Allen v. Commissioner , 92 T.C. 1 ( 1989 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


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


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


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


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


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


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


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )