This opinion cites 11 cases:

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


Berkowitz v. Commissioner of Internal Revenue , 108 F.2d 319 ( 1939 )


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue , 39 F.3d 658 ( 1994 )


Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE , 170 F.2d 1021 ( 1948 )


Richardson v. Helvering , 80 F.2d 548 ( 1935 )


Quock Ting v. United States , 11 S. Ct. 733 ( 1891 )


Wood v. Commissioner , 41 T.C. 593 ( 1964 )


Heidt v. Commissioner , 8 T.C. 969 ( 1947 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Estate of Young v. Commissioner , 110 T.C. 297 ( 1998 )