This opinion cites 10 cases:

Schelble v. Commissioner , 130 F.3d 1388 ( 1997 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )


Robert E. Milligan v. Commissioner Internal Revenue Service , 38 F.3d 1094 ( 1994 )


Lloyd M. Shumaker v. Commissioner of Internal Revenue , 648 F.2d 1198 ( 1981 )


Herbert J. Gump and Marilyn Gump v. United States , 86 F.3d 1126 ( 1996 )


Newberry v. Commissioner , 76 T.C. 441 ( 1981 )


Gertz v. Commissioner , 64 T.C. 598 ( 1975 )


Reinberg v. Commissioner , 90 T.C. 116 ( 1988 )


Jackson v. Commissioner , 108 T.C. 130 ( 1997 )