This opinion cites 10 cases:

Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Hardy v. Commissioner , 93 T.C. 684 ( 1989 )


Keanini v. Commissioner , 94 T.C. 41 ( 1990 )


Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue , 809 F.2d 355 ( 1987 )


Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue , 52 F.3d 23 ( 1995 )


Osteen v. Comr. of IRS , 62 F.3d 356 ( 1995 )


Richmond Television Corp. v. United States , 86 S. Ct. 233 ( 1965 )


Gordon S. Sorrell, Jr. And June M. Sorrell v. Commissioner of Internal Revenue , 882 F.2d 484 ( 1989 )


Brannen v. Commissioner , 78 T.C. 471 ( 1982 )


E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )