This opinion cites 9 cases:
ABKCO Industries, Inc. v. Commissioner , 56 T.C. 1083 ( 1971 )
Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 ( 1974 )
Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue , 615 F.2d 578 ( 1980 )
Abkco Industries, Inc. v. Commissioner of Internal Revenue , 482 F.2d 150 ( 1973 )
Malinowski v. Commissioner , 71 T.C. 1120 ( 1979 )
Keanini v. Commissioner , 94 T.C. 41 ( 1990 )
James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )
Osteen v. Comr. of IRS , 62 F.3d 356 ( 1995 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )