This opinion cites 13 cases:
Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
agro-science-co-and-bavaro-investment-co-v-commissioner-of-internal , 934 F.2d 573 ( 1991 )
Allen v. Commissioner , 72 T.C. 28 ( 1979 )
Joseph J. Tallal, Jr. v. Commissioner of Internal Revenue , 778 F.2d 275 ( 1985 )
Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue , 52 F.3d 23 ( 1995 )
Osteen v. Comr. of IRS , 62 F.3d 356 ( 1995 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
herman-simon-and-ursula-simon-v-commissioner-of-internal-revenue-appeal , 830 F.2d 499 ( 1987 )
James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )
Siegel v. Commissioner , 78 T.C. 659 ( 1982 )
gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )
Malat v. Riddell , 86 S. Ct. 1030 ( 1966 )