This opinion cites 9 cases:

Matthew R. White and Jill White v. Commissioner of Internal Revenue , 991 F.2d 657 ( 1993 )


Estate of Herman Klein, Deceased v. Commissioner of Internal Revenue , 537 F.2d 701 ( 1976 )


Robert L. Phinney, District Director of Internal Revenue v. Ruth Kiehl Chambers , 392 F.2d 680 ( 1968 )


v-c-benderoff-and-katherine-benderoff-v-united-states-of-america-james , 398 F.2d 132 ( 1968 )


george-edward-quicks-trust-ua-2333-41-mercantile-trust-company-national , 444 F.2d 90 ( 1971 )


Colony, Inc. v. Commissioner , 78 S. Ct. 1033 ( 1958 )


Hoffman v. Comm'r , 119 T.C. 140 ( 2002 )


Houston v. Commissioner , 38 T.C. 486 ( 1962 )


Quick Trust v. Commissioner , 54 T.C. 1336 ( 1970 )