This opinion cites 8 cases:
Hays Corp. v. Commissioner , 40 T.C. 436 ( 1963 )
Estate of Rosenberg v. Commissioner , 73 T.C. 1014 ( 1980 )
Jarvis v. Commissioner , 78 T.C. 646 ( 1982 )
Woods v. Commissioner , 92 T.C. 776 ( 1989 )
The Hays Corporation v. Commissioner of Internal Revenue , 331 F.2d 422 ( 1964 )
Commissioner v. Lundy , 116 S. Ct. 647 ( 1996 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )
Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )
