This opinion cites 12 cases:

Pesch v. Commissioner , 78 T.C. 100 ( 1982 )


Purcell v. Commissioner , 86 T.C. 228 ( 1986 )


Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )


Crown v. Commissioner , 77 T.C. 582 ( 1981 )


Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )


Russo v. Commissioner , 98 T.C. 28 ( 1992 )


Joyce Purcell v. Commissioner of Internal Revenue , 826 F.2d 470 ( 1987 )


Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 601 F.2d 734 ( 1979 )


Yvonne E. Ness v. Commissioner of Internal Revenue Service , 954 F.2d 1495 ( 1992 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1132 ( 1993 )


Imel v. Commissioner , 61 T.C. 318 ( 1973 )


Estate of Jackson v. Commissioner , 72 T.C. 356 ( 1979 )