This opinion cites 20 cases:

Shaheen v. Commissioner , 62 T.C. 359 ( 1974 )


Hefti v. Commissioner , 97 T.C. 180 ( 1991 )


Fuller A. Kimbrell and Reba Kimbrell v. Commissioner of Internal Revenue , 371 F.2d 897 ( 1967 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


Beaver v. Commissioner , 55 T.C. 85 ( 1970 )


Stephenson v. Commissioner , 79 T.C. 995 ( 1982 )


Charles Hefti Marion Hefti v. Commissioner of Internal Revenue of the United States of America , 983 F.2d 868 ( 1993 )


Ben Klein v. Commissioner of Internal Revenue , 880 F.2d 260 ( 1989 )


Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )


Parks v. Commissioner , 94 T.C. 654 ( 1990 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal Revenue , 743 F.2d 309 ( 1984 )


Roberson v. Commissioner , 41 T.C. 577 ( 1964 )


John L. Stephenson v. Commissioner of Internal Revenue , 748 F.2d 331 ( 1984 )


United States v. Samuel J. Brill , 270 F.2d 525 ( 1959 )


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


m-lois-corson-v-commissioner-of-internal-revenue-commissioner-of , 369 F.2d 367 ( 1966 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Joseph Solomon v. Commissioner of Internal Revenue , 732 F.2d 1459 ( 1984 )