This opinion cites 10 cases:

Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


Bear Manufacturing Company v. United States , 430 F.2d 152 ( 1970 )


Exchange Security Bank v. United States of America, Ellen Gregg Ingalls v. United States , 492 F.2d 1096 ( 1974 )


Marcus W. Melvin and Marilyn E. Melvin v. Commissioner of Internal Revenue Service , 894 F.2d 1072 ( 1990 )


Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation v. Commissioner of Internal Revenue , 238 F.3d 860 ( 2001 )


Calloway v. Comm'r , 135 T.C. 26 ( 2010 )


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


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


Fidelity-Philadelphia Trust Co. v. Commissioner , 23 T.C. 527 ( 1954 )