Allen F. Kenfield v. United States , 783 F.2d 966 ( 1986 )
E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal Revenue , 78 F.3d 795 ( 1996 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )
Miller v. Commissioner , 114 T.C. 184 ( 2000 )
Peterson Marital Trust v. Commissioner , 102 T.C. 790 ( 1994 )