This opinion cites 9 cases:

Wallendal v. Commissioner , 31 T.C. 1249 ( 1959 )


Smith v. Commissioner , 40 B.T.A. 1038 ( 1939 )


Katia v. Popov Peter Popov v. Commissioner of Internal Revenue , 246 F.3d 1190 ( 2001 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


Osteen v. Comr. of IRS , 62 F.3d 356 ( 1995 )


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


Robert E. Holmes and Carolyn S. Holmes v. Commissioner of Internal Revenue , 184 F.3d 536 ( 1999 )


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


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )