This opinion cites 14 cases:
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )
Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal Revenue , 274 F.2d 25 ( 1959 )
Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue , 774 F.2d 932 ( 1985 )
Clifford F. Mack and Helen L. Mack v. Commissioner of Internal Revenue , 429 F.2d 182 ( 1970 )
F. L. McClanahan v. United States , 292 F.2d 630 ( 1961 )
William W. Boyd and Ruth G. Boyd v. United States , 762 F.2d 1369 ( 1985 )
Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Primuth v. Commissioner , 54 T.C. 374 ( 1970 )
Roberts v. Commissioner , 62 T.C. 834 ( 1974 )
LaPoint v. Commissioner , 94 T.C. 733 ( 1990 )
Vanicek v. Commissioner , 85 T.C. 731 ( 1985 )