This opinion cites 14 cases:

Schultz v. Commissioner , 59 T.C. 559 ( 1973 )


Knapp v. Commissioner , 90 T.C. 430 ( 1988 )


Patrick Guffey and Betty Guffey v. United States , 339 F.2d 759 ( 1964 )


raymond-j-donovan-secretary-of-labor-v-estate-of-frank-e-fitzsimmons , 778 F.2d 298 ( 1985 )


Burnet v. Sanford & Brooks Co. , 51 S. Ct. 150 ( 1931 )


James v. United States , 81 S. Ct. 1052 ( 1961 )


Anonymous v. Commissioner , 134 T.C. 13 ( 2010 )


United States v. Itt Rayonier, Incorporated , 627 F.2d 996 ( 1980 )


North American Oil Consolidated v. Burnet , 52 S. Ct. 613 ( 1932 )


Charles L. Knapp and Beverley E. Knapp v. Commissioner of Internal Revenue , 867 F.2d 749 ( 1989 )


Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995 , 471 F.2d 738 ( 1973 )


Chicago, Rock Island & Pacific Railway Co. v. Schendel , 46 S. Ct. 420 ( 1926 )


Montana v. United States , 99 S. Ct. 970 ( 1979 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )