This opinion cites 18 cases:

Greve v. Commissioner , 37 B.T.A. 450 ( 1938 )


Martin v. Commissioner , 436 F.3d 1216 ( 2006 )


Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal Revenue , 749 F.2d 691 ( 1985 )


Charles R. Sicker v. Commissioner of Internal Revenue , 815 F.2d 1400 ( 1987 )


American Equitable Assur. Co. of New York v. Helvering , 68 F.2d 46 ( 1933 )


united-states-v-albert-n-shahadi-josephine-shahadi-guarantee-bank-and , 340 F.2d 56 ( 1965 )


John M. O'Neill Mary C. O'Neill v. United States , 44 F.3d 803 ( 1995 )


Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal Revenue , 334 F.2d 875 ( 1964 )


St. Joseph Lease Capital Corporation v. Commissioner of Internal Revenue , 235 F.3d 886 ( 2000 )


Welch v. Schweitzer , 106 F.2d 885 ( 1939 )


Coca-Cola Bottling Co. v. Commissioner , 37 T.C. 1006 ( 1962 )


Eversole v. Commissioner , 46 T.C. 56 ( 1966 )


Rogers v. Commissioner , 57 T.C. 711 ( 1972 )


Gray v. Commissioner , 73 T.C. 639 ( 1980 )


Frieling v. Commissioner , 81 T.C. 42 ( 1983 )


Mulvania v. Commissioner , 81 T.C. 65 ( 1983 )


Pietanza v. Commissioner , 92 T.C. 729 ( 1989 )


Coffey v. Commissioner , 96 T.C. 161 ( 1991 )