This opinion cites 8 cases:
Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 ( 1971 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Evans v. Commissioner , 48 T.C. 704 ( 1967 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Lucas v. Commissioner , 79 T.C. 1 ( 1982 )
Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )