This opinion cites 11 cases:
Peabody Natural Res. Co. v. Comm'r , 126 T.C. 261 ( 2006 )
Koch v. Commissioner , 71 T.C. 54 ( 1978 )
Century Electric Co. v. Commissioner , 15 T.C. 581 ( 1950 )
HIGBEE v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 438 ( 2001 )
alan-s-davis-m-l-randolph-fred-e-trotter-and-h-c-eichelberger , 589 F.2d 446 ( 1979 )
Davis v. United States , 411 F. Supp. 964 ( 1976 )
Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
SMALLEY v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 450 ( 2001 )
Century Electric Co. v. Commissioner of Internal Revenue , 192 F.2d 155 ( 1951 )
Jordan Marsh Company v. Commissioner of Internal Revenue , 269 F.2d 453 ( 1959 )