This opinion cites 13 cases:

Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )


Law v. Commissioner , 84 T.C. 985 ( 1985 )


Maxwell v. Commissioner , 87 T.C. 783 ( 1986 )


N.C.F. Energy Partners v. Commissioner , 89 T.C. 741 ( 1987 )


White v. Commissioner , 95 T.C. 209 ( 1990 )


Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )


Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And , 243 F.2d 954 ( 1957 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue , 684 F.2d 261 ( 1982 )


commissioner-of-internal-revenue-v-estate-of-robert-louis-long-a-minor , 304 F.2d 136 ( 1962 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )


JENKINS v. COMMISSIONER , 102 T.C. 550 ( 1994 )


Brookes v. Commissioner , 108 T.C. 1 ( 1997 )