This opinion cites 14 cases:

Duncan Industries, Inc., etc. v. Commissioner , 73 T.C. 266 ( 1979 )


Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Lorenzo Alvary v. United States , 302 F.2d 790 ( 1962 )


Estate of Hall v. Commissioner , 92 T.C. 312 ( 1989 )


Laureys v. Commissioner , 92 T.C. 101 ( 1989 )


Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal Revenue , 90 A.L.R. Fed. 395 ( 1984 )


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


Seagate Technology v. Commissioner , 102 T.C. 149 ( 1994 )


Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 838 F.2d 330 ( 1988 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


leo-g-ebben-and-donna-w-ebben-gilbert-dreyfuss-and-evelyn-h-dreyfuss , 783 F.2d 906 ( 1986 )


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


Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue , 250 F.2d 242 ( 1957 )