This opinion cites 9 cases:
Lovejoy v. Commissioner , 293 F.3d 1208 ( 2002 )
Allen F. Kenfield v. United States , 783 F.2d 966 ( 1986 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Ward Gulvin and Estate of Dorothy Gulvin, Deceased v. Commissioner of Internal Revenue , 644 F.2d 2 ( 1981 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Miller v. Commissioner , 114 T.C. 184 ( 2000 )
Archer v. Commissioner , 73 T.C. 963 ( 1980 )