This opinion cites 18 cases:
Halle v. Commissioner , 7 T.C. 245 ( 1946 )
Allen v. Commissioner , 92 T.C. 1 ( 1989 )
Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )
William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Beaver v. Commissioner , 55 T.C. 85 ( 1970 )
Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )
W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )
Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )
Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )
Spies v. United States , 63 S. Ct. 364 ( 1943 )
Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )
Sanford v. Commissioner , 50 T.C. 823 ( 1968 )
Roberts v. Commissioner , 62 T.C. 834 ( 1974 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )
Burnet v. Leininger , 52 S. Ct. 345 ( 1932 )
Kellogg v. Commissioner , 88 T.C. 167 ( 1987 )
Meier v. Commissioner , 91 T.C. 273 ( 1988 )