This opinion cites 15 cases:

Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )


Hague Estate v. Commissioner of Internal Revenue , 132 F.2d 775 ( 1943 )


Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United States , 335 F.2d 671 ( 1964 )


Vincent Marcello, Sadie Marcello v. Commissioner of Internal Revenue , 380 F.2d 494 ( 1967 )


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )


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


Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )


Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue , 296 F.3d 607 ( 2002 )


Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal Revenue , 925 F.2d 180 ( 1991 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue , 566 F.2d 2 ( 1977 )


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


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


Halle v. Commissioner , 7 T.C. 245 ( 1946 )


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