This opinion cites 9 cases:

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


De Venney v. Commissioner , 85 T.C. 927 ( 1985 )


Nalle v. Commissioner , 55 F.3d 189 ( 1995 )


Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry, and Robert S. Perry, Co-Executors v. Commissioner of Internal Revenue , 931 F.2d 1044 ( 1991 )


clair-s-huffman-estate-of-patricia-c-huffman-deceased-clair-s-huffman , 978 F.2d 1139 ( 1992 )


McGowan v. Commissioner , 67 T.C. 599 ( 1976 )


Frank E. & Mildred E. Rickel v. Commissioner of Internal Revenue , 106 A.L.R. Fed. 301 ( 1990 )


Rudolph L. Bertolino v. Commissioner Internal Revenue Service , 930 F.2d 759 ( 1991 )


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