This opinion cites 6 cases:

Hefti v. Commissioner ( 1991 )


Katz v. Commissioner ( 2000 )


Charles Hefti Marion Hefti v. Commissioner of Internal Revenue of the United States of America ( 1993 )


Urbano v. Comm'r ( 2004 )


Severo v. Comm'r ( 2007 )


Naftel v. Commissioner ( 1985 )