This opinion cites 6 cases:

Allen v. Commissioner , 72 T.C. 28 ( 1979 )

• United States Tax Court |   Monday, April 2, 1979 |   Cited 0 times

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Keanini v. Commissioner , 94 T.C. 41 ( 1990 )

• United States Tax Court |   Tuesday, January 30, 1990 |   Cited 0 times

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Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue , 809 F.2d 355 ( 1987 )

• Court of Appeals for the Seventh Circuit |   Wednesday, January 7, 1987 |   Cited 0 times

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Herbert A. Dunn and Georgia E. Dunn v. Commissioner of Internal Revenue , 615 F.2d 578 ( 1980 )

• Court of Appeals for the Second Circuit |   Wednesday, January 30, 1980 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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Westbrook v. Commissioner , 68 F.3d 868 ( 1995 )

• Court of Appeals for the Fifth Circuit |   Friday, October 27, 1995 |   Cited 0 times

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