This opinion cites 11 cases:

Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Lewy v. Commissioner , 68 T.C. 779 ( 1977 )


United States v. Weiss (In Re Weiss) , 1999 Bankr. LEXIS 1010 ( 1999 )


Bongam v. Comm'r , 146 T.C. 52 ( 2016 )


Irving A. Adler v. Commissioner of Internal Revenue , 330 F.2d 91 ( 1964 )


Andre v. Comm'r , 127 T.C. 68 ( 2006 )


Wadleigh v. Commissioner , 134 T.C. 280 ( 2010 )


Anonymous v. Comm'r , 145 T.C. 246 ( 2015 )


Sego v. Commissioner , 114 T.C. 604 ( 2000 )


Hurst, Anthony & Watkins v. Commissioner , 1 B.T.A. 26 ( 1924 )


Pietanza v. Commissioner , 92 T.C. 729 ( 1989 )