This opinion cites 11 cases:

Elizabeth B. Nammack v. Commissioner of Internal Revenue , 459 F.2d 1045 ( 1972 )


Lawrence D. Sullivan v. Commissioner of Internal Revenue , 368 F.2d 1007 ( 1966 )


William G. Barter, Wanda B. Barter, Ralph D. Blair and Pauline D. Blair v. United States , 550 F.2d 1239 ( 1977 )


James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-Appellant , 697 F.2d 46 ( 1982 )


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


Boyd Construction Company, Inc. v. The United States , 339 F.2d 620 ( 1964 )


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


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


Regan v. Taxation With Representation of Washington , 103 S. Ct. 1997 ( 1983 )


Nammack v. Commissioner , 56 T.C. 1379 ( 1971 )