This opinion cites 8 cases:
Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Markwardt v. Commissioner , 64 T.C. 989 ( 1975 )
Bixby v. Commissioner , 58 T.C. 757 ( 1972 )
Estate of Horvath v. Commissioner , 59 T.C. 551 ( 1973 )
Eden v. Commissioner , 41 T.C. 605 ( 1964 )
Boyer v. Commissioner , 69 T.C. 521 ( 1977 )
Russo v. Commissioner , 98 T.C. 28 ( 1992 )