This opinion cites 17 cases:
Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Professional Services v. Commissioner , 79 T.C. 888 ( 1982 )
Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue , 649 F.2d 1168 ( 1981 )
John A. Laney and Jeanine Laney v. Commissioner of Internal Revenue , 674 F.2d 342 ( 1982 )
James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 533 F.2d 152 ( 1976 )
Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue , 798 F.2d 65 ( 1986 )
James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )
Emsy H. Swaim and Annie Swaim, Cross v. United States of America, Cross , 651 F.2d 1066 ( 1981 )
Alan B. Karme and Laila M. Karme v. Commissioner of Internal Revenue , 673 F.2d 1062 ( 1982 )
raymond-killingsworth-and-patsy-killingsworth-v-commissioner-of-internal , 864 F.2d 1214 ( 1989 )
James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )
Brown v. Commissioner , 85 T.C. 397 ( 1985 )
E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )
Durand A. Holladay and Blanche F. Holladay v. Commissioner of Internal Revenue , 649 F.2d 1176 ( 1981 )
Carol W. Hilton v. Commissioner of Internal Revenue , 671 F.2d 316 ( 1982 )