This opinion cites 12 cases:

Fox v. Commissioner , 50 T.C. 813 ( 1968 )


Andrew v. Commissioner , 54 T.C. 239 ( 1970 )


Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )


Kohn v. Commissioner of Internal Revenue , 197 F.2d 480 ( 1952 )


Roseleaf Corp. v. Chierighino , 59 Cal. 2d 35 ( 1963 )


Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )


Mary A. Buchanan and Gordon Buchanan, Jr. v. United States of America, Cross-Appellee , 87 F.3d 197 ( 1996 )


BMP Property Development v. Melvin , 243 Cal. Rptr. 715 ( 1988 )


H. H. Bodzy and Marjorie Bodzy v. Commissioner of Internal Revenue , 321 F.2d 331 ( 1963 )


Commissioner of Internal Revenue v. Spreckels , 120 F.2d 517 ( 1941 )


Prunty v. Bank of America , 112 Cal. Rptr. 370 ( 1974 )


Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )