This opinion cites 14 cases:
Estate of Baumgardner v. Commissioner , 85 T.C. 445 ( 1985 )
Woods v. Commissioner , 92 T.C. 776 ( 1989 )
Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue Service , 859 F.2d 115 ( 1988 )
Callen v. Pennsylvania Railroad , 68 S. Ct. 296 ( 1948 )
Pen Coal Corp. v. Commissioner , 107 T.C. 249 ( 1996 )
Dorchester Indus. v. Comm'r , 108 T.C. 320 ( 1997 )
Amile A. And Parvane S. Korangy v. Commissioner of Internal Revenue , 893 F.2d 69 ( 1990 )
Lawrence H. Melin, Jr. And Sandra S. Melin v. Commissioner of Internal Revenue , 54 F.3d 432 ( 1995 )
Continental Illinois Corporation, Also Known as Continental Bank Corporation, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 998 F.2d 513 ( 1993 )
anthony-l-asciutto-annetta-asciutto-gaetano-bruni-and-mary-e-bruni-v , 26 F.3d 108 ( 1994 )
Manning v. Seeley Tube & Box Co. , 70 S. Ct. 386 ( 1950 )
Hanover Bank v. Commissioner , 82 S. Ct. 1080 ( 1962 )
Continental Illinois Corp. v. Commissioner , 94 T.C. 165 ( 1990 )
Stauffacher v. Commissioner , 97 T.C. 453 ( 1991 )