This opinion cites 26 cases:

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


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


Loftin & Woodard, Inc. v. United States , 577 F.2d 1206 ( 1978 )


Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


L. Jay Walker v. Commissioner of Internal Revenue , 757 F.2d 36 ( 1985 )


C. F. Mueller Company v. Commissioner of Internal Revenue , 479 F.2d 678 ( 1973 )


Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue , 425 F.3d 1203 ( 2005 )


Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )


Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )


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


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


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )


Robertson v. United States , 72 S. Ct. 994 ( 1952 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


DiLeo v. Commissioner , 96 T.C. 858 ( 1991 )


Clayton v. Commissioner , 102 T.C. 632 ( 1994 )


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


Arevalo v. Comm'r , 124 T.C. 244 ( 2005 )


Estate of Mason v. Commissioner , 64 T.C. 651 ( 1975 )


Paula Constr. Co. v. Commissioner , 58 T.C. 1055 ( 1972 )