This opinion cites 10 cases:

neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


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


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


Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue , 425 F.3d 1203 ( 2005 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


Moss v. Commissioner , 135 T.C. 365 ( 2010 )


Roberts v. Commissioner , 62 T.C. 834 ( 1974 )


Chapman Glen Limited v. Commissioner , 140 T.C. No. 15 ( 2013 )