This opinion cites 13 cases:

Rivers v. Commissioner , 49 T.C. 663 ( 1968 )


Mayfair Minerals, Inc. v. Commissioner , 56 T.C. 82 ( 1971 )


Glass v. Commissioner , 87 T.C. 1087 ( 1986 )


Mayfair Minerals, Inc. v. Commissioner of Internal Revenue , 456 F.2d 622 ( 1972 )


Estate of Letts v. Commissioner , 109 T.C. 290 ( 1997 )


Commissioner of Internal Revenue v. Mnookin's Estate , 184 F.2d 89 ( 1950 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


Golsen v. Commissioner , 54 T.C. 742 ( 1970 )


Estate of Hilda Ashman v. Commissioner of Internal Revenue , 231 F.3d 541 ( 2000 )


Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )


Conrad Janis Maria G. Janis v. Commissioner of Internal Revenue , 461 F.3d 1080 ( 2006 )