This opinion cites 15 cases:
richard-c-hughes-joan-c-hughes-v-united-states-of-america-commissioner , 953 F.2d 531 ( 1992 )
Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )
Pierson v. Commissioner , 115 T.C. 576 ( 2000 )
Merlin Hansen Dolores Hansen v. United States , 7 F.3d 137 ( 1993 )
Zaentz v. Commissioner , 90 T.C. 753 ( 1988 )
Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )
Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )
United States v. Robert R. Romero , 640 F.2d 1014 ( 1981 )
Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )
Nicklaus v. Comm'r , 117 T.C. 117 ( 2001 )
Kellogg v. Commissioner , 88 T.C. 167 ( 1987 )
Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )
Naftel v. Commissioner , 85 T.C. 527 ( 1985 )
Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )