This opinion cites 8 cases:

Woodworth v. Commissioner , 47 T.C. 193 ( 1966 )

• United States Tax Court |   Wednesday, November 23, 1966 |   Cited 0 times

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Briggs v. Commissioner , 72 T.C. 646 ( 1979 )

• United States Tax Court |   Monday, July 9, 1979 |   Cited 0 times

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Aaron L. Kolom and Serita Kolom v. Commissioner of Internal Revenue , 644 F.2d 1282 ( 1981 )

• Court of Appeals for the Ninth Circuit |   Thursday, April 9, 1981 |   Cited 0 times

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McWilliams v. Commissioner , 331 U.S. 694 ( 1947 )

• Supreme Court of the United States |   Monday, June 16, 1947 |   Cited 0 times

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United States v. Darusmont , 101 S. Ct. 549 ( 1981 )

• Supreme Court of the United States |   Monday, January 12, 1981 |   Cited 0 times

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Graff v. Commissioner , 74 T.C. 743 ( 1980 )

• United States Tax Court |   Monday, July 21, 1980 |   Cited 0 times

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James H. Merritt, Sr., and Amanda Merritt v. Commissioner of Internal Revenue , 400 F.2d 417 ( 1968 )

• Court of Appeals for the Fifth Circuit |   Friday, August 23, 1968 |   Cited 0 times

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Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )

• Supreme Court of the United States |   Monday, June 4, 1945 |   Cited 0 times

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