This opinion cites 17 cases:

Estate of Meyer v. Commissioner , 58 T.C. 69 ( 1972 )


Adler v. Commissioner , 85 T.C. 535 ( 1985 )


Kronish v. Commissioner , 90 T.C. 684 ( 1988 )


Woods v. Commissioner , 92 T.C. 776 ( 1989 )


Amesbury Apartments, Ltd. v. Commissioner , 95 T.C. 227 ( 1990 )


Botany Worsted Mills v. United States , 49 S. Ct. 129 ( 1929 )


Madeline M. Stevens v. Commissioner of Internal Revenue , 872 F.2d 1499 ( 1989 )


J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )


Estate of Krock v. Commissioner , 93 T.C. 672 ( 1989 )


Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1132 ( 1993 )


Bettye A. Sanders v. United States , 31 A.L.R. Fed. 1 ( 1975 )


Stange v. United States , 51 S. Ct. 145 ( 1931 )


Park v. Commissioner , 25 F.3d 1289 ( 1994 )


Thomas C. Rink and Alison W. Rink v. Commissioner of Internal Revenue , 47 F.3d 168 ( 1995 )


Mecom v. Commissioner , 101 T.C. 374 ( 1993 )


Jay J. And Rose B. Armes v. Commissioner of Internal Revenue , 448 F.2d 972 ( 1971 )


William A. Kernen, Betty A. Kernen v. Commissioner of Internal Revenue , 902 F.2d 17 ( 1990 )