This opinion cites 11 cases:
neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )
thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )
Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )
Rolfs v. Commissioner , 668 F.3d 888 ( 2012 )
William and Joyce Magill v. Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue , 651 F.2d 1233 ( 1981 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Olive v. Comm'r , 139 T.C. 19 ( 2012 )
Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )
Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )
Metra Chem Corp. v. Commissioner , 88 T.C. 654 ( 1987 )
Shea v. Commissioner , 112 T.C. 183 ( 1999 )