This opinion cites 12 cases:

Cherin v. Commissioner , 89 T.C. 986 ( 1987 )


John S. Evans and Sue A. Evans v. Commissioner of Internal Revenue , 908 F.2d 369 ( 1990 )


Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 862 F.2d 400 ( 1988 )


James L. Rose and Judy S. Rose v. Commissioner of Internal Revenue , 868 F.2d 851 ( 1989 )


Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )


Siegel v. Commissioner , 78 T.C. 659 ( 1982 )


American Realty Trust v. United States , 498 F.2d 1194 ( 1974 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )


Mr. Martin Borchert and Mrs. Rosemary Borchert, Dr. James F. Kyser and Mrs. Patricia A. Kyser and Mr. Fred Selz and Mrs. Miriam Selz v. United States , 757 F.2d 209 ( 1985 )


Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United States , 372 F.2d 342 ( 1967 )


James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal Revenue , 843 F.2d 351 ( 1988 )


Anderson Dairy, Inc. v. Commissioner , 39 T.C. 1027 ( 1963 )