This opinion cites 16 cases:

Mindell v. Commissioner of Internal Revenue , 200 F.2d 38 ( 1952 )


Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal Revenue , 853 F.2d 1209 ( 1988 )


United States v. King , 89 S. Ct. 1501 ( 1969 )


Roy W. Dewelles v. United States of America , 378 F.2d 37 ( 1967 )


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


United States v. Sherwood , 61 S. Ct. 767 ( 1941 )


Smith v. Comm'r , 140 T.C. 48 ( 2013 )


Monge v. Commissioner , 93 T.C. 22 ( 1989 )


United States v. Mitchell , 100 S. Ct. 1349 ( 1980 )


Estate of McKaig v. Commissioner , 51 T.C. 331 ( 1968 )


King v. Commissioner , 51 T.C. 851 ( 1969 )


Cowan v. Commissioner , 54 T.C. 647 ( 1970 )


Levy v. Commissioner , 76 T.C. 228 ( 1981 )


Malekzad v. Commissioner , 76 T.C. 963 ( 1981 )


Lewy v. Commissioner , 68 T.C. 779 ( 1977 )


Hamilton v. Commissioner , 13 T.C. 747 ( 1949 )