This opinion cites 56 cases:

Helvering v. Mitchell , 58 S. Ct. 630 ( 1938 )


Schroeder v. Commissioner , 40 T.C. 30 ( 1963 )


Davenport v. Commissioner , 48 T.C. 921 ( 1967 )


Estate of Pittard v. Commissioner , 69 T.C. 391 ( 1977 )


Emmons v. Commissioner , 92 T.C. 342 ( 1989 )


Miller v. Commissioner , 94 T.C. 316 ( 1990 )


United States v. Johnson , 63 S. Ct. 1233 ( 1943 )


Taglianetti v. United States , 89 S. Ct. 1099 ( 1969 )


Claude Douge and Jacqueline Douge v. Commissioner of Internal Revenue , 899 F.2d 164 ( 1990 )


De Venney v. Commissioner , 85 T.C. 927 ( 1985 )


Pallottini v. Commissioner , 90 T.C. 498 ( 1988 )


Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal Revenue , 220 F.2d 871 ( 1955 )


United States v. John Joseph Caswell, A/K/A Don Dawson, John J. Dawson, Jack Quinn, Richard Quinn, Bill Burns, "Sam," , 825 F.2d 1228 ( 1987 )


Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue , 252 F.2d 56 ( 1958 )


Louis J. Taglianetti v. United States , 398 F.2d 558 ( 1968 )


John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 864 F.2d 1521 ( 1989 )


United States v. Joseph D. Nunan, Jr. , 236 F.2d 576 ( 1956 )


United States v. Ira Paul Citron , 783 F.2d 307 ( 1986 )


Guilio J. Conti and Edith Conti v. Commissioner of Internal Revenue , 39 F.3d 658 ( 1994 )


Haldane M. Plunkett v. Commissioner of Internal Revenue , 465 F.2d 299 ( 1972 )