This opinion cites 13 cases:

Glass v. Commissioner , 87 T.C. 1087 ( 1986 )


Bennet v. Helvering , 137 F.2d 537 ( 1943 )


Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United States , 896 F.2d 218 ( 1990 )


Estate of Letts v. Commissioner , 109 T.C. 290 ( 1997 )


Fischer Industries, Inc. v. Commissioner , 87 T.C. 116 ( 1986 )


Hughes & Luce, L.L.P. v. Commissioner , 70 F.3d 16 ( 1995 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Fischer Industries, Inc. v. Commissioner of Internal Revenue , 843 F.2d 224 ( 1988 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Kenneth L. Phillips v. Commissioner of Internal Revenue , 851 F.2d 1492 ( 1988 )


Thomas B. Sawyer v. County of Sonoma and Retirement Board of the County of Sonoma, Defendants , 719 F.2d 1001 ( 1983 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )