This opinion cites 18 cases:

Jonson v. Commissioner , 353 F.3d 1181 ( 2003 )


John A. Maher and Madeline K. Maher v. Commissioner of Internal Revenue , 680 F.2d 91 ( 1982 )


Abraham Teitelbaum v. Commissioner of Internal Revenue , 346 F.2d 266 ( 1965 )


William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )


William C. Dosher v. United States of America (Internal Revenue Service) , 730 F.2d 375 ( 1984 )


Fay v. Helvering , 120 F.2d 253 ( 1941 )


New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )


James M. Kemper v. Commissioner of Internal Revenue , 269 F.2d 184 ( 1959 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


Harvey and Florence Pulvers v. Commissioner of Internal Revenue , 407 F.2d 838 ( 1969 )


John Alan Appleman and Jean G. Appleman v. United States , 338 F.2d 729 ( 1964 )


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


Gerdau MacSteel, Inc. v. Comm'r , 139 T.C. 67 ( 2012 )


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


Jonson v. Comm'r , 118 T.C. 106 ( 2002 )


Pulvers v. Commissioner , 48 T.C. 245 ( 1967 )


Sanford v. Commissioner , 50 T.C. 823 ( 1968 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )