This opinion cites 11 cases:

Wheeler v. Commissioner , 521 F.3d 1289 ( 2008 )


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 )


Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United States , 335 F.2d 671 ( 1964 )


A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal Revenue , 259 F.2d 300 ( 1958 )


Paul B. Ding Jane C. Ding v. Commissioner of Internal Revenue , 200 F.3d 587 ( 1999 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue , 752 F.2d 1128 ( 1985 )


Swain v. Comm'r , 118 T.C. 358 ( 2002 )


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


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )


Jones v. Commissioner , 25 T.C. 1100 ( 1956 )


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