This opinion cites 21 cases:

Fuller v. Commissioner of Internal Revenue , 213 F.2d 102 ( 1954 )


Jon T. Stephens and Susanne Stephens v. Commissioner of Internal Revenue , 905 F.2d 667 ( 1990 )


United States v. Algemene Kunstzijde Unie, N. v. a Corporation Organized Under the Laws of the Netherlands , 226 F.2d 115 ( 1955 )


Glen D. Wood, Karen Kraak Wood, and Karen Eslinger Wood v. United States , 863 F.2d 417 ( 1989 )


Irwin A. Schiff v. United States , 919 F.2d 830 ( 1990 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


James Traficant, Jr. v. Commissioner of Internal Revenue Service , 884 F.2d 258 ( 1989 )


Kevin J. Morse v. Commissioner of Internal Revenue Service , 419 F.3d 829 ( 2005 )


Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )


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


Lilly v. Commissioner , 72 S. Ct. 497 ( 1952 )


Commissioner v. Sullivan , 78 S. Ct. 512 ( 1958 )


Tank Truck Rentals, Inc. v. Commissioner , 78 S. Ct. 507 ( 1958 )


Commissioner v. Tellier , 86 S. Ct. 1118 ( 1966 )


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


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


Estate of Pittard v. Commissioner , 69 T.C. 391 ( 1977 )


Traficant v. Commissioner , 89 T.C. 501 ( 1987 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )