This opinion cites 12 cases:
Tavannes Watch Co. v. Commissioner of Internal Rev. , 176 F.2d 211 ( 1949 )
Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal Revenue , 942 F.2d 444 ( 1991 )
Helvering v. Winmill , 59 S. Ct. 45 ( 1938 )
Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )
edmundo-b-espinoza-v-malcolm-lucas-honorable-justices-of-supreme-court , 61 F.3d 910 ( 1995 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )
Connecticut National Bank v. Germain , 112 S. Ct. 1146 ( 1992 )
Allen v. Commissioner , 92 T.C. 1 ( 1989 )
Estate of Schwartz v. Commissioner , 83 T.C. 943 ( 1984 )
Stark v. Commissioner , 86 T.C. 243 ( 1986 )
Tavannes Watch Co. v. Commissioner , 10 T.C. 544 ( 1948 )