This opinion cites 6 cases:
Estate of Levine v. Commissioner , 72 T.C. 780 ( 1979 )
Luna v. Commissioner , 42 T.C. 1067 ( 1964 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue , 634 F.2d 12 ( 1980 )
estate-of-herman-kahn-deceased-v-commissioner-of-internal-revenue-joseph , 499 F.2d 1186 ( 1974 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
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