This opinion cites 9 cases:
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. McCoy , 108 S. Ct. 217 ( 1987 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )
Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )
Estate of Goldman v. Commissioner , 112 T.C. 317 ( 1999 )
Okerson v. Comm'r , 123 T.C. 258 ( 2004 )