This opinion cites 10 cases:

Frank and Mary Scotten v. Commissioner of Internal Revenue , 391 F.2d 274 ( 1968 )


A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal Revenue , 629 F.2d 1071 ( 1980 )


Ludwig H. Brandl v. Commissioner of Internal Revenue , 513 F.2d 697 ( 1975 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


George Harvey James v. United States , 308 F.2d 204 ( 1962 )


Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )


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


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


Metra Chem Corp. v. Commissioner , 88 T.C. 654 ( 1987 )