This opinion cites 11 cases:

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


Christensen v. Commissioner , 17 T.C. 1456 ( 1952 )


Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )


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


Richmond Television Corporation v. United States , 345 F.2d 901 ( 1965 )


Richmond Television Corp. v. United States , 86 S. Ct. 233 ( 1965 )


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


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


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


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