This opinion cites 23 cases:

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


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


James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )


gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )


Margit Sigray Bessenyey v. Commissioner of Internal Revenue , 379 F.2d 252 ( 1967 )


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


C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )


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


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


I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue , 387 F.2d 420 ( 1968 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue , 990 F.2d 893 ( 1993 )


United States v. Rogers , 120 F.2d 244 ( 1941 )


Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service , 32 F.3d 94 ( 1994 )


Shopmaker v. United States , 119 F. Supp. 705 ( 1953 )


Helvering v. Owens , 59 S. Ct. 260 ( 1939 )


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


Dodge v. Commissioner , 25 T.C. 1022 ( 1956 )


Kilroe v. Commissioner , 32 T.C. 1304 ( 1959 )


Millsap v. Commissioner , 46 T.C. 751 ( 1966 )


Buist v. United States , 164 F. Supp. 218 ( 1958 )