This opinion cites 11 cases:

The Motel Company v. The Commissioner of Internal Revenue , 340 F.2d 445 ( 1965 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc. , 532 F.2d 1204 ( 1976 )


Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal Revenue , 604 F.2d 34 ( 1979 )


Aluminum Castings Co. v. Routzahn , 51 S. Ct. 11 ( 1930 )


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


Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )


Robinson v. Comm'r , 119 T.C. 44 ( 2002 )


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


FPL Group, Inc. v. Commissioner , 115 T.C. 554 ( 2000 )


Luna v. Commissioner , 42 T.C. 1067 ( 1964 )