This opinion cites 13 cases:

Thomas W. Roberts v. Commissioner of Internal Revenue , 329 F.3d 1224 ( 2003 )


Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )


Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )


Zaentz v. Commissioner , 90 T.C. 753 ( 1988 )


Cox v. Comm'r , 126 T.C. 237 ( 2006 )


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


Burnet v. Harmel , 53 S. Ct. 74 ( 1932 )


Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


March v. Internal Revenue Service , 335 F.3d 1186 ( 2003 )


Wnuck v. Commissioner , 136 T.C. 498 ( 2011 )


Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )