This opinion cites 19 cases:

Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )


Huddleston v. Commissioner , 100 T.C. 17 ( 1993 )


R. Timmis Ware and Catherine K. Ware v. Commissioner of Internal Revenue , 906 F.2d 62 ( 1990 )


Lorenzo Alvary v. United States , 302 F.2d 790 ( 1962 )


Harriet Rissetto v. Plumbers and Steamfitters Local 343, a Business Entity, Form Unknown, Michael Beavers and Does 1-25, Inclusive , 94 F.3d 597 ( 1996 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )


Estate of Martha B. Watts, William Hubert Lindsey, Jr., Petitioner v. Commissioner of Internal Revenue , 823 F.2d 483 ( 1987 )


United Mine Workers of America 1974 Pension v. Pittston Company, United Mine Workers of America 1974 Pension Trust v. Rawl Sales & Processing Co. , 984 F.2d 469 ( 1993 )


Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 838 F.2d 330 ( 1988 )


Adaline v. Kincaid v. United States , 682 F.2d 1220 ( 1982 )


Rascon v. U S West Communications, Inc. , 143 F.3d 1324 ( 1998 )


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Sumner v. Michelin North America, Inc. , 966 F. Supp. 1567 ( 1997 )


Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue , 250 F.2d 242 ( 1957 )


Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal Revenue , 640 F.2d 249 ( 1981 )


97-cal-daily-op-serv-633-97-daily-journal-dar-1015-ruth-c-helfand , 105 F.3d 530 ( 1997 )


Karen Sue Morris v. State of California Ventura County Municipal Court Attorney General of the State of California , 966 F.2d 448 ( 1992 )


Parker v. Commissioner , 86 T.C. 547 ( 1986 )