This opinion cites 7 cases:
Ramsay Scarlett & Co. v. Commissioner , 61 T.C. 795 ( 1974 )
Estate of Quick v. Commissioner , 110 T.C. 172 ( 1998 )
river-city-ranches-1-ltd-leon-shepard-tax-matters-partner-river-city , 401 F.3d 1136 ( 2005 )
Parmelee Transportation Company v. The United States , 351 F.2d 619 ( 1965 )
Gerstell v. Commissioner , 46 T.C. 161 ( 1966 )
ESTATE OF QUICK v. COMMISSIONER , 110 T.C. 440 ( 1998 )
Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal Revenue , 521 F.2d 786 ( 1975 )