This opinion cites 56 cases:

Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue , 566 F.2d 2 ( 1977 )


Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


loftin-and-woodard-inc-k-c-loftin-and-marie-loftin-e-a-woodard-and , 577 F.2d 1206 ( 1978 )


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


United States v. Massei , 78 S. Ct. 495 ( 1958 )


York v. Commissioner , 24 T.C. 742 ( 1955 )


Beaver v. Commissioner , 55 T.C. 85 ( 1970 )


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


Stephenson v. Commissioner , 79 T.C. 995 ( 1982 )


Gajewski v. Commissioner , 67 T.C. 181 ( 1976 )


Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Parks v. Commissioner , 94 T.C. 654 ( 1990 )


Estate of Cox v. United States , 637 F. Supp. 1112 ( 1986 )