This opinion cites 8 cases:

Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )

• United States Tax Court |   Tuesday, May 28, 1963 |   Cited 0 times

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Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )

• United States Tax Court |   Tuesday, August 17, 1982 |   Cited 0 times

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Okerson v. Comm'r , 123 T.C. 258 ( 2004 )

• United States Tax Court |   Thursday, September 9, 2004 |   Cited 0 times

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The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )

• Court of Appeals for the Seventh Circuit |   Tuesday, May 26, 1964 |   Cited 0 times

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

• Supreme Court of the United States |   Wednesday, February 26, 1992 |   Cited 0 times

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Estate of Goldman v. Commissioner , 112 T.C. 317 ( 1999 )

• United States Tax Court |   Tuesday, June 1, 1999 |   Cited 0 times

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

• Supreme Court of the United States |   Wednesday, January 9, 1985 |   Cited 0 times

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

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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