This opinion cites 15 cases:

Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


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


Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue , 809 F.2d 355 ( 1987 )


Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United States , 335 F.2d 671 ( 1964 )


Westbrook v. Commissioner , 68 F.3d 868 ( 1995 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue , 566 F.2d 2 ( 1977 )


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


The United States of America v. John J. Doyle , 234 F.2d 788 ( 1956 )


Robert Woodrow Trowbridge v. Commissioner of Internal Revenue , 268 F.2d 208 ( 1959 )


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


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Trowbridge v. Commissioner , 30 T.C. 879 ( 1958 )


Roberts v. Commissioner , 62 T.C. 834 ( 1974 )


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


Halle v. Commissioner , 7 T.C. 245 ( 1946 )