This opinion cites 12 cases:

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


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


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


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


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


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


Dickman v. Commissioner , 104 S. Ct. 1086 ( 1984 )


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


Estate of Fawcett v. Commissioner , 64 T.C. 889 ( 1975 )


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


Gerling Int'l Ins. Co. v. Commissioner , 98 T.C. 640 ( 1992 )


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