This opinion cites 13 cases:

Seay v. Commissioner , 58 T.C. 32 ( 1972 )


Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )


Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )


Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue , 349 F.2d 610 ( 1965 )


Glynn v. Commissioner , 76 T.C. 116 ( 1981 )


Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue , 121 F.3d 393 ( 1997 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Ramos v. Davis & Geck, Inc. , 224 F.3d 30 ( 2000 )


Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )


Larry Bonner v. City of Prichard, Alabama , 661 F.2d 1206 ( 1981 )


United States v. Burke , 112 S. Ct. 1867 ( 1992 )


Bagley v. Commissioner , 105 T.C. 396 ( 1995 )