This opinion cites 16 cases:

Larson v. Commissioner , 44 B.T.A. 1094 ( 1941 )


Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )


Roth Steel Tube Company v. Commissioner of Internal Revenue , 620 F.2d 1176 ( 1980 )


Eleanor A. Bradford v. Commissioner of Internal Revenue , 233 F.2d 935 ( 1956 )


In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United States , 742 F.2d 1311 ( 1984 )


Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal Revenue , 462 F.2d 712 ( 1972 )


Putnam v. Commissioner , 77 S. Ct. 175 ( 1956 )


Richard R. Riss, Sr. v. Commissioner of Internal Revenue , 478 F.2d 1160 ( 1973 )


Commissioner of Internal Revenue v. Larson , 131 F.2d 85 ( 1942 )


Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue , 424 F.2d 1368 ( 1970 )


Howell v. Commissioner of Internal Revenue , 69 F.2d 447 ( 1934 )


Rietzke v. Commissioner , 40 T.C. 443 ( 1963 )


Roth Steel Tube Co. v. Commissioner , 68 T.C. 213 ( 1977 )


Black Gold Energy Corp. v. Commissioner , 99 T.C. 482 ( 1992 )


Martin v. Commissioner , 52 T.C. 140 ( 1969 )


Standard Oil Co. v. Commissioner , 11 T.C. 843 ( 1948 )