This opinion cites 11 cases:

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


Johnny Weimerskirch v. Commissioner of Internal Revenue , 596 F.2d 358 ( 1979 )


Helvering v. Taylor , 55 S. Ct. 287 ( 1935 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


United States v. Janis , 96 S. Ct. 3021 ( 1976 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Schroeder v. Commissioner , 40 T.C. 30 ( 1963 )


Jackson v. Commissioner , 73 T.C. 394 ( 1979 )


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


Dellacroce v. Commissioner , 83 T.C. 269 ( 1984 )