This opinion cites 9 cases:

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


Heman v. Commissioner , 32 T.C. 479 ( 1959 )


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


genevra-heman-v-commissioner-of-internal-revenue-shelby-l-heman-trust , 283 F.2d 227 ( 1960 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


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


Westbrook v. Commissioner , 68 F.3d 868 ( 1995 )


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