This opinion cites 14 cases:

Solomon v. Commissioner ( 1956 )


S. & M. Plumbing Co. v. Commissioner ( 1971 )


Lusthaus v. Commissioner ( 1946 )


Madison Gas & Electric Co. v. Commissioner ( 1979 )


Frazell v. Commissioner ( 1987 )


Droge v. Commissioner ( 1937 )


Jose Tavares v. Commissioner of Internal Revenue ( 1960 )


allen-pflugradt-and-ethel-pflugradt-his-wife-v-united-states-of-america ( 1962 )


Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue ( 1971 )


Commissioner of Internal Rev. v. Appleby's Estate ( 1941 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue ( 1980 )


Commissioner v. Tower ( 1946 )


Tavares v. Commissioner ( 1959 )


Luna v. Commissioner ( 1964 )