This opinion cites 20 cases:

McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal Revenue , 58 F.3d 557 ( 1995 )


Samuel Anderson and Mary Anderson v. Commissioner of Internal Revenue , 62 F.3d 1266 ( 1995 )


Sheldon Jay David, Marilyn David, Walter David and Marian David v. Commissioner of Internal Revenue , 43 F.3d 788 ( 1995 )


Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal Revenue , 205 F.3d 54 ( 2000 )


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )


ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Zachary H. Sacks and Salley Sacks v. Commissioner of Internal Revenue , 82 F.3d 918 ( 1996 )


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 )


Robert F. Christensen and Eileen F. Christensen v. Commissioner of Internal Revenue Service , 786 F.2d 1382 ( 1986 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


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


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Maxwell v. Commissioner , 87 T.C. 783 ( 1986 )


N.C.F. Energy Partners v. Commissioner , 89 T.C. 741 ( 1987 )


Scar v. Commissioner , 81 T.C. 855 ( 1983 )