This opinion cites 12 cases:

Barnett v. Commissioner , 69 T.C. 609 ( 1978 )


Hochschild v. Commissioner of Internal Revenue , 161 F.2d 817 ( 1947 )


Irving Grosswald v. Richard Schweiker, Secretary of Health and Human Services , 653 F.2d 58 ( 1981 )


Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal Revenue , 269 F.2d 108 ( 1959 )


Helvering v. Horst , 61 S. Ct. 144 ( 1940 )


Commissioner of Int. Rev. v. People's-Pittsburgh Trust Co. , 60 F.2d 187 ( 1932 )


William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue , 615 F.2d 226 ( 1980 )


Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Snow v. Commissioner , 94 S. Ct. 1876 ( 1974 )


Jefferson Memorial Gardens, Inc. v. Commissioner of Internal Revenue , 390 F.2d 161 ( 1968 )


Paul Snyder and Helen J. Snyder v. United States , 674 F.2d 1359 ( 1982 )