This opinion cites 13 cases:

Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal Revenue , 757 F.2d 1208 ( 1985 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


United States v. Curtis L. Parker and Martha Parker , 376 F.2d 402 ( 1967 )


William B. Akers and Jo Ann Akers v. Commissioner of Internal Revenue , 799 F.2d 243 ( 1986 )


David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue , 813 F.2d 837 ( 1987 )


Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal Revenue , 388 F.2d 476 ( 1967 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue , 325 F.2d 934 ( 1963 )


George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Helvering v. Safe Deposit & Trust Co. of Baltimore , 62 S. Ct. 925 ( 1942 )


Anselmo v. Commissioner , 80 T.C. 872 ( 1983 )


Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )


ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )