This opinion cites 9 cases:
Mais v. Commissioner , 51 T.C. 494 ( 1968 )
James v. United States , 81 S. Ct. 1052 ( 1961 )
Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )
Thomas A. Moore, Sr. v. Commissioner of Internal Revenue , 722 F.2d 193 ( 1984 )
Colin F. And Eleanor M. Beaton v. Commissioner of Internal Revenue , 664 F.2d 315 ( 1981 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )
Joseph Solomon v. Commissioner of Internal Revenue , 732 F.2d 1459 ( 1984 )
Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )