This opinion cites 11 cases:

Commissioner of Internal Rev. v. Appleby's Estate , 123 F.2d 700 ( 1941 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


Community Bank v. Commissioner of Internal Revenue , 819 F.2d 940 ( 1987 )


Madison Gas and Electric Company v. Commissioner of Internal Revenue , 633 F.2d 512 ( 1980 )


gerald-w-and-geraldine-m-bergford-william-g-and-barbara-alhouse-john , 12 F.3d 166 ( 1993 )


Lusthaus v. Commissioner , 66 S. Ct. 539 ( 1946 )


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


Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )


Luna v. Commissioner , 42 T.C. 1067 ( 1964 )