This opinion cites 23 cases:

LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Keating v. Commissioner , 544 F.3d 900 ( 2008 )


Paul Snyder and Helen J. Snyder v. United States , 674 F.2d 1359 ( 1982 )


milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of , 796 F.2d 116 ( 1986 )


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


August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )


Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue Service , 933 F.2d 757 ( 1991 )


independent-electric-supply-inc-v-commissioner-of-internal-revenue , 781 F.2d 724 ( 1986 )


Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Seligman v. Commissioner , 84 T.C. 191 ( 1985 )


Sherman v. Commissioner , 16 T.C. 332 ( 1951 )


Golsen v. Commissioner , 54 T.C. 742 ( 1970 )


Estate of Falese v. Commissioner , 58 T.C. 895 ( 1972 )


Sperapani v. Commissioner , 42 T.C. 308 ( 1964 )


Engdahl v. Commissioner , 72 T.C. 659 ( 1979 )


Gestrich v. Commissioner , 74 T.C. 525 ( 1980 )


Achiro v. Commissioner , 77 T.C. 881 ( 1981 )


Kwong v. Commissioner , 65 T.C. 959 ( 1976 )


Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 )