This opinion cites 14 cases:

Podems v. Commissioner , 24 T.C. 21 ( 1955 )


Allen v. Commissioner , 92 T.C. 1 ( 1989 )


Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )


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


Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue , 413 F.2d 1047 ( 1969 )


Evans v. Commissioner , 48 T.C. 704 ( 1967 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Primuth v. Commissioner , 54 T.C. 374 ( 1970 )


Lucas v. Commissioner , 79 T.C. 1 ( 1982 )


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )