This opinion cites 9 cases:

Minahan v. Commissioner , 88 T.C. 492 ( 1987 )


Helen Pate William Whitfield Pate Julia Ruth Pate Kirksey McCord Pate v. United States of America Department of the Treasury Internal Revenue Service , 982 F.2d 457 ( 1993 )


Nalle v. Commissioner , 55 F.3d 189 ( 1995 )


Estate of Cavenaugh v. Commissioner , 51 F.3d 597 ( 1995 )


Bouterie v. Commissioner , 36 F.3d 1361 ( 1994 )


Harris v. Commissioner , 16 F.3d 75 ( 1994 )


Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal Revenue , 998 F.2d 244 ( 1993 )


Park v. Commissioner , 25 F.3d 1289 ( 1994 )


Warthan v. Haynes , 155 Tex. 413 ( 1956 )