This opinion cites 10 cases:

Estate of Henry v. Commissioner , 69 T.C. 665 ( 1978 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Gulf Inland Corporation v. United States , 570 F.2d 1277 ( 1978 )


Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue , 629 F.2d 1218 ( 1980 )


Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue , 634 F.2d 12 ( 1980 )


Malone v. United States , 326 F. Supp. 106 ( 1971 )


Edna Bennett Hirst v. Commissioner of Internal Revenue , 572 F.2d 427 ( 1978 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


commissioner-of-internal-revenue-v-richard-h-turner-and-emily-d-turner , 410 F.2d 752 ( 1969 )


Turner v. Commissioner , 49 T.C. 356 ( 1968 )