This opinion cites 12 cases:

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


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


United States v. Eventius T. Burton , 737 F.2d 439 ( 1984 )


United States v. Omer W. Ware , 608 F.2d 400 ( 1979 )


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


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


Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )


Davis Et Ux. v. Commissioner of Internal Revenue , 184 F.2d 86 ( 1950 )


Joseph Solomon v. Commissioner of Internal Revenue , 732 F.2d 1459 ( 1984 )


John L. Stephenson v. Commissioner of Internal Revenue , 748 F.2d 331 ( 1984 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )


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