This opinion cites 33 cases:

Schmalstig v. Commissioner , 43 B.T.A. 433 ( 1941 )


Consolidated Cos. v. Commissioner , 15 B.T.A. 645 ( 1929 )


Louisiana Naval Stores, Inc. v. Commissioner , 18 B.T.A. 533 ( 1929 )


Terminal Wine Co. v. Commissioner , 1 B.T.A. 697 ( 1925 )


Wilkens & Lange v. Commissioner , 9 B.T.A. 1127 ( 1928 )


Cascade Milling & Elevator Co. v. Commissioner , 25 B.T.A. 946 ( 1932 )


Smith v. Commissioner , 275 F.3d 912 ( 2001 )


Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue , 527 F.2d 754 ( 1975 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


Miles Production Company v. Commissioner of Internal Revenue , 987 F.2d 273 ( 1993 )


Ignatius Page, Jr. v. Commissioner of Internal Revenue , 297 F.2d 733 ( 1962 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


Davison v. Commissioner of Internal Revenue , 60 F.2d 50 ( 1932 )


Rochelle v. Commissioner , 293 F.3d 740 ( 2002 )


Phillips v. Commissioner , 51 S. Ct. 608 ( 1931 )


Moise v. Burnet , 52 F.2d 1071 ( 1931 )


McCarthy Co. v. Commissioner of Internal Revenue , 80 F.2d 618 ( 1935 )


richard-h-foster-and-sara-b-foster-t-jack-foster-jr-and-patricia , 756 F.2d 1430 ( 1985 )


george-c-clapp-jr-margaret-clapp-life-health-services-double-d-donuts , 875 F.2d 1396 ( 1989 )


Richard L. Abrams v. Commissioner of Internal Revenue , 814 F.2d 1356 ( 1987 )