This opinion cites 9 cases:

Jennings v. Commissioner , 10 T.C. 323 ( 1948 )


Weller v. Commissioner , 38 T.C. 790 ( 1962 )


Hanley v. United States , 63 F. Supp. 73 ( 1945 )


95-cal-daily-op-serv-6995-95-daily-journal-dar-11993-marvin-k , 67 F.3d 194 ( 1995 )


Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue Service , 85 F.3d 440 ( 1996 )


Dunn v. Commissioner , 301 F.3d 339 ( 2002 )


American Home Assurance Company, Plaintiff-Counter-Defendant-Appellee v. Unitramp Limited and Unitramp, S.A., Defendants-Counter-Claimants-Appellants , 146 F.3d 311 ( 1998 )


Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States , 262 F.3d 1028 ( 2001 )


Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas, Co-Executor, Carol Beauparlant, Co-Executor v. Commissioner of Internal Revenue , 342 F.3d 85 ( 2003 )