This opinion cites 14 cases:

LaPoint v. Commissioner , 94 T.C. 733 ( 1990 )


Sang J. Park v. Commissioner , 136 T.C. 569 ( 2011 )


Clifford F. Mack and Helen L. Mack v. Commissioner of Internal Revenue , 429 F.2d 182 ( 1970 )


Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal Revenue , 471 F.3d 1021 ( 2006 )


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


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


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


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )


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


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


Metra Chem Corp. v. Commissioner , 88 T.C. 654 ( 1987 )


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )


Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )