This opinion cites 19 cases:

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


Thrift v. Commissioner , 15 T.C. 366 ( 1950 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue , 39 F.3d 658 ( 1994 )


Thomas W. Banks v. Commissioner of Internal Revenue , 322 F.2d 530 ( 1963 )


Arkansas Best Corp. v. Commissioner , 108 S. Ct. 971 ( 1988 )


Magnon v. Commissioner , 73 T.C. 980 ( 1980 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )


Loesch & Green Const. Co. v. Commissioner of Internal Revenue , 211 F.2d 210 ( 1954 )


Quock Ting v. United States , 11 S. Ct. 733 ( 1891 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue , 551 F.2d 929 ( 1977 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Polakis v. Commissioner , 91 T.C. 660 ( 1988 )


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


Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United States , 330 F.2d 119 ( 1964 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


Wood v. Commissioner , 41 T.C. 593 ( 1964 )


Concord Consumers Hous. Coop. v. Commissioner , 89 T.C. 105 ( 1987 )