This opinion cites 12 cases:

Morgan v. Commissioner , 60 S. Ct. 424 ( 1940 )


Equitable Trust Co. v. Commissioner , 31 B.T.A. 329 ( 1934 )


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


Commissioner of Internal Revenue v. Chase Nat. Bank , 82 F.2d 157 ( 1936 )


UAW-GM Human Resource Center v. KSL Recreation Corp. , 228 Mich. App. 486 ( 1998 )


Estate of Reis v. Commissioner , 87 T.C. 1016 ( 1986 )


Kegel Ex Rel. Kegel v. State, New Mexico Human Services Department , 113 N.M. 646 ( 1992 )


Millard v. Maloney , 121 F.2d 257 ( 1941 )


Estate of James E. Craft, Thomas J. Craft v. Commissioner of Internal Revenue , 608 F.2d 240 ( 1979 )


Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )


Charles Francisco Cecilia Francisco v. United States , 267 F.3d 303 ( 2001 )


Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas, Co-Executor, Carol Beauparlant, Co-Executor v. Commissioner of Internal Revenue , 342 F.3d 85 ( 2003 )