This opinion cites 12 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Sharon v. Commissioner , 66 T.C. 515 ( 1976 )


Glass v. Commissioner , 87 T.C. 1087 ( 1986 )


DeCleene v. Commissioner , 115 T.C. 457 ( 2000 )


Chapman v. Commissioner , 48 T.C. 358 ( 1967 )


Clarence J. Sapp and Hilda C. Sapp v. Commissioner of Internal Revenue , 309 F.2d 143 ( 1962 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Suburban Realty Company v. United States , 615 F.2d 171 ( 1980 )


International Trading Co. v. Commissioner of Internal Revenue , 275 F.2d 578 ( 1960 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased , 417 F.2d 905 ( 1969 )