This opinion cites 9 cases:
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United States , 778 F.2d 506 ( 1985 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Sherman v. Commissioner , 16 T.C. 332 ( 1951 )
Michaels v. Commissioner , 53 T.C. 269 ( 1969 )
Puckett v. Commissioner , 56 T.C. 1092 ( 1971 )
Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )