This opinion cites 12 cases:

Mailman v. Commissioner , 91 T.C. 1079 ( 1988 )


Allen v. Commissioner , 92 T.C. 1 ( 1989 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue , 990 F.2d 893 ( 1993 )


Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue , 925 F.2d 348 ( 1991 )


Dennis W. Schillinger Monica L. Schillinger v. Commissioner of Internal Revenue , 1 F.3d 954 ( 1993 )


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )


american-properties-inc-and-the-estate-of-stanley-s-sayres-deceased , 262 F.2d 150 ( 1958 )


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


Freytag v. Commissioner , 89 T.C. 849 ( 1987 )


Marine v. Commissioner , 92 T.C. 958 ( 1989 )