This opinion cites 13 cases:
Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )
Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )
Billy J. Neal and Judith A. Neal v. Commissioner of Internal Revenue , 681 F.2d 1157 ( 1982 )
Rolfs v. Commissioner , 668 F.3d 888 ( 2012 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )
Michaels v. Commissioner , 53 T.C. 269 ( 1969 )
Primuth v. Commissioner , 54 T.C. 374 ( 1970 )
Roberts v. Commissioner , 62 T.C. 834 ( 1974 )
Halle v. Commissioner , 7 T.C. 245 ( 1946 )
Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )