This opinion cites 12 cases:

Du Pont Testamentary Trust v. Commissioner , 66 T.C. 761 ( 1976 )


Sher v. Commissioner , 89 T.C. 79 ( 1987 )


William G. Lias v. Commissioner of Internal Revenue, William G. Lias and Alice B. Lias, His Wife v. Commissioner of Internal Revenue , 235 F.2d 879 ( 1956 )


United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. Will , 671 F.2d 963 ( 1982 )


Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal Revenue , 959 F.2d 16 ( 1992 )


Flora v. United States , 80 S. Ct. 630 ( 1960 )


alfred-i-dupont-testamentary-trust-the-florida-national-bank-of , 574 F.2d 1332 ( 1978 )


Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal Revenue , 416 F.2d 101 ( 1969 )


Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal Revenue , 692 F.2d 587 ( 1982 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal Revenue , 861 F.2d 131 ( 1988 )


Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )