This opinion cites 17 cases:
Mercantile Trust Co. v. Commissioner , 32 B.T.A. 82 ( 1935 )
Bell Lines, Inc. v. United States , 480 F.2d 710 ( 1973 )
T. J. Starker v. United States , 602 F.2d 1341 ( 1979 )
Coastal Terminals, Inc. v. United States , 320 F.2d 333 ( 1963 )
Franklin B. Biggs v. Commissioner of Internal Revenue , 632 F.2d 1171 ( 1980 )
June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States , 385 F.2d 238 ( 1967 )
James Alderson, Surviving Husband and Estate of Clarissa E. Alderson, Deceased, James Alderson v. Commissioner of Internal Revenue , 317 F.2d 790 ( 1963 )
Garbis S. Bezdjian and Maida M. Bezdjian v. Commissioner of Internal Revenue Service , 845 F.2d 217 ( 1988 )
Norman J. And Beverly G. Magneson v. Commissioner of Internal Revenue , 753 F.2d 1490 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )
Coupe v. Comm'r , 52 T.C. 394 ( 1969 )
Koch v. Commissioner , 71 T.C. 54 ( 1978 )
Garcia v. Commissioner , 80 T.C. 491 ( 1983 )
Magneson v. Commissioner , 81 T.C. 767 ( 1983 )
124 Front Street, Inc. v. Commissioner , 65 T.C. 6 ( 1975 )
Dodge v. Commissioner , 96 T.C. 172 ( 1991 )