This opinion cites 25 cases:

john-a-propstra-personal-representative-of-the-estate-of-arthur-e-price , 680 F.2d 1248 ( 1982 )


Estate of Rapelje v. Commissioner , 73 T.C. 82 ( 1979 )


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


Estate of McAlpine v. Commissioner , 96 T.C. 134 ( 1991 )


Stovall v. Commissioner , 101 T.C. 140 ( 1993 )


Hillman v. Commissioner , 114 T.C. 103 ( 2000 )


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


Gutchess v. Commissioner , 46 T.C. 554 ( 1966 )


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


Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue , 265 F.2d 667 ( 1959 )


First Chicago Corp. v. Commissioner , 88 T.C. 663 ( 1987 )


gladys-l-mcdonald-v-commissioner-of-internal-revenue-estate-of-john , 853 F.2d 1494 ( 1988 )


Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )


Mary Jean Martin, and John R. Fischer v. Commissioner of Internal Revenue , 783 F.2d 81 ( 1986 )


Estate of Maddox v. Commissioner , 93 T.C. 228 ( 1989 )


Estate of Walter F. Klosterman, Deceased Kent Klosterman Alan Klosterman, Personal Representatives v. Commissioner Internal Revenue Service , 32 F.3d 402 ( 1994 )


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


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


Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United States , 437 F.2d 1148 ( 1971 )


Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal Revenue , 968 F.2d 459 ( 1992 )