This opinion cites 19 cases:

Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


Nathan Fleischer v. Commissioner of Internal Revenue , 403 F.2d 403 ( 1968 )


Commissioner of Internal Revenue v. McCue Bros. & Drummond, Inc , 210 F.2d 752 ( 1954 )


Susie Salvatore v. Commissioner of Internal Revenue , 434 F.2d 600 ( 1970 )


Isaac G. Johnson & Co. v. United States , 149 F.2d 851 ( 1945 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )


Lucas v. Earl , 50 S. Ct. 241 ( 1930 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


John L. Stephenson v. Commissioner of Internal Revenue , 748 F.2d 331 ( 1984 )


Quock Ting v. United States , 11 S. Ct. 733 ( 1891 )


Condor Merritt v. Commissioner of Internal Revenue , 301 F.2d 484 ( 1962 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )


Alstores Realty Corp. v. Commissioner , 46 T.C. 363 ( 1966 )


Lykes v. United States , 72 S. Ct. 585 ( 1952 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Schneer v. Commissioner , 97 T.C. 643 ( 1991 )