This opinion cites 13 cases:

Minahan v. Commissioner ( 1987 )


United States v. Cartwright ( 1973 )


Nalle v. Commissioner ( 1995 )


Bouterie v. Commissioner ( 1994 )


Charles E. Nicholson, Jr. And Margaret K. Nicholson v. Commissioner of Internal Revenue Service ( 1995 )


Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue ( 1997 )


Terrell Equipment Co. Inc. v. Commissioner ( 2003 )


Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas, N.A., Independent v. Commissioner of Internal Revenue ( 2001 )


Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue ( 1993 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue ( 1993 )


Michael L. Lennox and Glenda J. Lennox v. Commissioner of Internal Revenue ( 1993 )


Estate of Louis F. Bonner, Sr. v. United States ( 1996 )


Estate of Hall v. Commissioner ( 1989 )