This opinion cites 13 cases:

Jerry W. Counts and Rae A. Counts v. Commissioner of Internal Revenue , 774 F.2d 426 ( 1985 )


Alton M. Parker, Sr. v. Commissioner of Internal Revenue , 724 F.2d 469 ( 1984 )


Lorin G. Sloan v. Commissioner of Internal Revenue , 53 F.3d 799 ( 1995 )


National Contracting Co. v. Commissioner of Internal Revenue , 105 F.2d 488 ( 1939 )


Maurice H. Sochia and Beatrice M. Sochia v. Commissioner of Internal Revenue, Maurice H. Sochia and Beatrice M. Sochia v. United States of America , 23 F.3d 941 ( 1994 )


Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )


Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue , 774 F.2d 932 ( 1985 )


Zellerbach Paper Co. v. Helvering , 55 S. Ct. 127 ( 1934 )


Florsheim Brothers Drygoods Co. v. United States , 50 S. Ct. 215 ( 1930 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Badaracco v. Commissioner , 104 S. Ct. 756 ( 1984 )


Reiff v. Commissioner , 77 T.C. 1169 ( 1981 )


Sloan v. Commissioner , 102 T.C. 137 ( 1994 )