This opinion cites 8 cases:

Canelo v. Commissioner , 53 T.C. 217 ( 1969 )


Commissioner of Internal Revenue v. Liberty Bank & Trust Co. , 59 F.2d 320 ( 1932 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Burnet v. Sanford & Brooks Co. , 51 S. Ct. 150 ( 1931 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal Revenue , 57 F.3d 1393 ( 1995 )


Union Trust Co. v. Commissioner of Internal Revenue , 111 F.2d 60 ( 1940 )


Kahn v. Commissioner of Internal Revenue , 108 F.2d 748 ( 1940 )