This opinion cites 9 cases:

Hackl v. Comm'r , 118 T.C. 279 ( 2002 )


Fondren v. Commissioner , 65 S. Ct. 499 ( 1945 )


Estate of Ruby Miller Whittle, Deceased, Citizens National Bank of Decatur, Trustee v. Commissioner of Internal Revenue , 994 F.2d 379 ( 1993 )


Lavonna J. Stinson Estate v. United States , 214 F.3d 846 ( 2000 )


seggerman-farms-incorporated-craig-seggerman-linda-seggerman-michael , 308 F.3d 803 ( 2002 )


Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue , 296 F.3d 607 ( 2002 )


James A. Pittman v. Commissioner of Internal Revenue , 100 F.3d 1308 ( 1996 )


Commissioner v. Disston , 65 S. Ct. 1328 ( 1945 )


United States v. Pelzer , 61 S. Ct. 659 ( 1941 )