This opinion cites 11 cases:

Commissioner v. Wemyss , 65 S. Ct. 652 ( 1945 )

• Supreme Court of the United States |   Monday, March 26, 1945 |   Cited 0 times

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Fischer v. Commissioner , 8 T.C. 732 ( 1947 )

• United States Tax Court |   Monday, March 31, 1947 |   Cited 0 times

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Parrott v. Commissioner of Internal Revenue , 30 F.2d 792 ( 1929 )

• Court of Appeals for the Ninth Circuit |   Monday, February 4, 1929 |   Cited 0 times

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Estate of Courtney v. Commissioner , 62 T.C. 317 ( 1974 )

• United States Tax Court |   Tuesday, June 18, 1974 |   Cited 0 times

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Estate of Cavenaugh v. Commissioner , 100 T.C. 407 ( 1993 )

• United States Tax Court |   Thursday, May 13, 1993 |   Cited 0 times

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Parrott v. Commissioner , 7 B.T.A. 134 ( 1927 )

• United States Board of Tax Appeals |   Friday, May 27, 1927 |   Cited 0 times

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estate-of-charles-fred-theis-deceased-laura-watson-and-guy-w-theis , 770 F.2d 981 ( 1985 )

• Court of Appeals for the Eleventh Circuit |   Tuesday, September 10, 1985 |   Cited 0 times

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Estate of Cavenaugh v. Commissioner , 51 F.3d 597 ( 1995 )

• Court of Appeals for the Fifth Circuit |   Thursday, May 11, 1995 |   Cited 0 times

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Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )

• Court of Appeals for the Second Circuit |   Monday, March 3, 1930 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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Commissioner v. Estate of Hubert , 117 S. Ct. 1124 ( 1997 )

• Supreme Court of the United States |   Tuesday, March 18, 1997 |   Cited 0 times

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