This opinion cites 14 cases:

Solomon v. Commissioner , 25 T.C. 936 ( 1956 )


S. & M. Plumbing Co. v. Commissioner , 55 T.C. 702 ( 1971 )


Madison Gas & Electric Co. v. Commissioner , 72 T.C. 521 ( 1979 )


Frazell v. Commissioner , 88 T.C. 1405 ( 1987 )


Lusthaus v. Commissioner , 66 S. Ct. 539 ( 1946 )


Droge v. Commissioner , 35 B.T.A. 829 ( 1937 )


Luna v. Commissioner , 42 T.C. 1067 ( 1964 )


Jose Tavares v. Commissioner of Internal Revenue , 275 F.2d 369 ( 1960 )


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue , 633 F.2d 512 ( 1980 )


Tavares v. Commissioner , 32 T.C. 591 ( 1959 )


Commissioner of Internal Rev. v. Appleby's Estate , 123 F.2d 700 ( 1941 )


allen-pflugradt-and-ethel-pflugradt-his-wife-v-united-states-of-america , 310 F.2d 412 ( 1962 )


Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue , 447 F.2d 547 ( 1971 )